Being an ex-insider, I know for certain that evasion of tax is exaggerated by departmental officers. They get brownie points for showing more detection of evasion. Very few cases succeed. I am now writing only about GST. My immediate provocation of writing on this subject is that several reports are coming in newspapers about the detection of evasion.
A recently retired finance secretary wrote in his article in The Times of India on December 10, 2018, that for a revenue collection of Rs 1 trillion, Rs 4 trillion is settled by input credit, and therefore, if leakage of input credit of
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