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The Finance Base
Assam GST

How Assam Uses Data Analytics to Detect GST Fraud

NIC says Assam Commercial Taxes officers use GST Prime for compliance and enforcement, including risk-based case selection. Official sources do not establish a recent launch or Assam-specific results.

By TheFinanceBase Team 3 min read
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Assam’s documented use of GST data analytics is tied to GST Prime, an officer-facing tool that the National Informatics Centre (NIC) says Assam Commercial Taxes officers use for day-to-day compliance and enforcement. The available official record also lists a 2023 Assam instruction concerning notices based on IIT Big Data Software. It does not establish that Assam recently launched a new analytics programme, or specify when such a launch occurred.

What Assam’s analytics work is documented to do

NIC describes GST Prime as a tool for tax administrators to analyse and monitor tax collection and compliance. It says Assam Commercial Taxes officers use it in routine compliance and enforcement work. The functions described include:

  • Monitoring taxpayers who have not filed returns.
  • Identifying possible fraudulent taxpayer activity and links between taxpayers.
  • Detecting potentially ineligible input tax credit (ITC).
  • Profiling taxpayers and selecting cases for scrutiny or audit on a risk basis.

NIC says GST Prime interfaces with the GST Common Portal and e-way-bill systems and can produce real-time analytics, taxpayer-risk analysis, statement matching and supply-chain analysis. These are NIC’s descriptions of the system’s functions; they do not independently establish its accuracy or the effect it has had on compliance or tax recovery. NIC’s GST Prime description

What a risk flag does—and does not—mean

Analytics can help officers sort large volumes of filings and transaction records to identify anomalies or cases meriting closer review. A risk indicator is a lead for scrutiny, not proof that a taxpayer committed fraud. The cited official descriptions do not explain the precise decision rules used in Assam, how a particular flag is verified, or what correction process applies if information is wrong.

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What Assam’s 2023 instruction establishes

Assam’s official instruction index lists Instruction No. 13/2023-GST, dated 26 December 2023, as concerning notices issued based on IIT Big Data Software. The index entry confirms the instruction’s date and subject, but does not describe the software’s inputs or decision rules, or report how many notices resulted or what happened to them. Assam GST instruction index

How this fits with national GST analytics

A 2025 Lok Sabha written answer describes measures used at the national level, including “automated risk assessment based on compliance attributes of taxpayer” and “highlighting of outliers based on system-flagged mismatches.” It also refers to anomaly analysis for possible evasion, fraudulent registrations and suspicious e-way-bill activity, as well as risk-based selection for return scrutiny and audit. These are national measures; the answer does not establish that each one is implemented in Assam.

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Project Anveshan

The same parliamentary answer says Project Anveshan uses facial recognition and e-way-bill data to identify GST registrations with suspected propensity for fraudulent activity and generate intelligence reports. This description concerns a national initiative and should not be read as confirmation of a distinct Assam deployment. Lok Sabha written answer

National detection figures are not Assam results

The Government of India’s GST Investigation Wing reported 25,397 GST offence cases and ₹194,938 crore detected in 2024–25 through January 2025. Within those national figures, it reported 13,018 ITC-fraud cases and ₹46,472 crore detected. The figures are for India, not Assam, and detected amounts are not the same as amounts recovered. The parliamentary answer does not quantify how much of the detection was caused by analytics or establish Assam’s share. Lok Sabha written answer

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What oversight records can tell readers

The Comptroller and Auditor General’s 2025 Assam state-revenue report listing includes audits concerning departmental oversight of GST payments and return filing, and the GST e-way-bill system. The listing is relevant administrative context, but it does not itself report a finding about analytics or validate the performance of GST Prime. CAG Assam state-revenue report listing

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What remains unclear about a “turn” to analytics

The official material cited here documents use of GST Prime in Assam and an instruction indexed in 2023 concerning IIT Big Data Software. It does not identify a recent triggering event, confirm a newly introduced Assam programme, or give a launch date. The headline’s suggestion of a new turn therefore goes beyond what these records establish.

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