GSTR1 Return Filings
The dataset contains comprehensive information related to the Goods and Services Tax (GST) return filing process in various states of India. GSTR 1 is a monthly return filed by taxpayers. GSTR 3B shows supplies during the month with GST paid, Input Tax Credit availed, reverse charge purchases, etc. It is a valuable resource for analyzing eligible taxpaying entities' compliance and filing behavior. The data covers a wide range of variables, including state codes, state names, the number of eligible taxpayers, the number of GST returns filed on time, returns filed after the due date, total returns filed, and the percentage of timely filing. It provides a granular view of GST compliance at state and temporal levels, enabling in-depth analysis of tax filing trends and patterns. This dataset is sourced from official GST statistics released by the Indian government. It offers insights critical for policy formulation, tax administration, and business strategy in the context of GST compliance in India.
Data Dictionary
- ID
- id
- Type
- int4
- Label
- index
- ID
- date
- Type
- date
- Label
- Date
- ID
- state_name
- Type
- text
- Label
- State Name
- ID
- state_code
- Type
- text
- Label
- State Code
- ID
- eligible_tax_payer
- Type
- numeric
- Label
- Eligible Tax Payers
- ID
- filled_by_due_date
- Type
- numeric
- Label
- GSTR1 Filed by Due Date
- ID
- filled_after_due_date
- Type
- numeric
- Label
- GSTR1 Filed after Due Date
- ID
- total_return_filled
- Type
- numeric
- Label
- Total Returns Filed
- ID
- filling_percentage
- Type
- numeric
- Label
- Percentage Filing
Additional Information
| Field | Value |
|---|---|
| Data last updated | June 26, 2024 |
| Metadata last updated | August 22, 2024 |
| Created | September 18, 2023 |
| Format | CSV |
| License | Open Data Commons Attribution License |
| Additional info | nan |
| Data extraction page | https://www.gst.gov.in/download/gststatistics |
| Data insights | Key insights that can be drawn: State-wise Analysis providing information on the number of eligible taxpayers, the number of returns filed on time (by due date), the number of returns filed after the due date, and the total number of returns filed. Filing Trends enables tracking of filing trends over time, assessing whether returns are being filed promptly or after the due date. The dataset includes the percentage of returns filed on time, providing insights into the compliance rate in different states. |
| Data last updated | 2023-04-01 00:00:00 |
| Data retreival date | 2024-05-02 00:00:00 |
| Datastore active | True |
| Frequency | Monthly |
| Granularity | State |
| Has views | True |
| Id | a9f0078c-4c8a-4bd8-ac84-5e209d9925da |
| Idp ready | True |
| Lgd mapping | yes |
| Methodology | The data is collected from official GST statistics provided by the Indian government. |
| Mimetype | text/csv |
| No indicators | 5 |
| Package id | 6b278093-4374-4b75-a147-b972ae168804 |
| Position | 3 |
| Size | 186.3 KiB |
| Sku | gstn-gstr1_filling_summary-st-mn-aaa |
| State | active |
| States uts no | 38 |
| Tags | ['GST', 'Tax Filing', 'Compliance'] |
| Url type | upload |
| Years covered | 2017-2023 |
| Methodology | The data is collected from official GST statistics provided by the Indian government. |
| Indicators | |
| Similar Resources | |
| Granularity Level | State |
| Data Extraction Page | https://www.gst.gov.in/download/gststatistics |
| Data Retreival Date | 2024-05-02 00:00:00 |
| Data Last Updated | 2023-04-01 00:00:00 |
| Sku | gstn-gstr1_filling_summary-st-mn-aaa |
| Dataset Frequency | Monthly |
| Years Covered | 2017-2023 |
| No of States/UT(s) | 38 |
| No of Districts | |
| No of Tehsils/blocks | |
| No of Gram Panchayats | |
| Additional Information | nan |
| Number of Indicators | 5 |
| Insights from the dataset | Key insights that can be drawn: State-wise Analysis providing information on the number of eligible taxpayers, the number of returns filed on time (by due date), the number of returns filed after the due date, and the total number of returns filed. Filing Trends enables tracking of filing trends over time, assessing whether returns are being filed promptly or after the due date. The dataset includes the percentage of returns filed on time, providing insights into the compliance rate in different states. |
| IDP Ready | Yes |
| LGD Mapping | Yes |