Unveiling India's Top-5 States plagued by GST fake billing. Here is the ranking of the states with the most fake billing cases detected under GST in India:

1. Maharashtra: 1,025 cases, Rs 4,900 crore evasion 2. Karnataka: 774 cases, Rs 3,700 crore evasion 3. Uttar Pradesh: 687 cases, Rs 3,500 crore evasion 4. Gujarat: 570 cases, Rs 2,902 crore evasion 5. Tamil Nadu: 462 cases, Rs 2,500 crore evasion

The total amount of evasion in Gujarat is Rs 2,902 crore, which is significantly lower than the amount of evasion in the top three states. However, the recovery rate in Gujarat is also lower than the recovery rate in the top three states.

Only 3.5% of the amount evaded in Gujarat has been recovered, compared to 10.5% in Maharashtra, 12.5% in Karnataka, and 11.4% in Uttar Pradesh.

The CGST department in Gujarat is using business intelligence tools to analyze returns and identify patterns in fake billing. This is a promising approach, and it is likely to help the department to recover more of the amount evaded.