GST Collection in India

The Goods and Services Tax (GST), launched in July 2017, is now one of India’s biggest indirect tax revenue sources. Over the years, GST collection has not only grown steadily but has also become a vital measure of economic health, formalization, and digital compliance. From monthly milestones to state-wise contributions, this page provides a detailed look into GST revenue trends across India.

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    What is GST Collection?

    GST Collection refers to the total amount of revenue collected by the central and state governments through the GST system. It includes:

    • CGST: Collected by the Centre on intra-state supplies
    • SGST: Collected by states on intra-state supplies
    • IGST: Collected by the Centre on inter-state and import transactions
    • Cess: Applied to luxury and sin goods (e.g., tobacco, high-end cars)

    GST collections reflect both economic activity and tax compliance. Higher collections often indicate higher consumption, efficient enforcement, and a broader tax base.

    Year-wise GST Collection Data (2017 to Present)

    Below is the consolidated year-wise GST collection data since the inception of GST:

    Financial Year GST Collection (₹ Crore) YoY Growth
    2017–18 (9 months) ₹7,40,650 —
    2018–19 ₹11,77,368 —
    2019–20 ₹12,22,116 +3.8%
    2020–21 ₹11,36,805 –7.0%
    2021–22 ₹14,83,291 +30.5%
    2022–23 ₹18,07,680 +21.9%
    2023–24 ₹20,18,249 +11.6%
    2024–25 (Apr–Feb) ₹20,12,720 (approx) —
    Highlight (April 2025)
    • Gross GST Collection: ₹2.37 lakh crore (12.6% YoY growth)
    • Net Collection (post refunds): ₹2.09 lakh crore (9.1% YoY growth)

    Source: Lok Sabha reply & GST monthly updates (March 2025)

    India’s State-wise Year-wise GST Collection (2020–2025)

    India’s GST revenue has seen significant growth from FY 2020–21 to FY 2023–24, reflecting the country’s economic recovery and improved compliance. However, FY 2024–25 shows a decline in collection figures so far, likely influenced by broader economic factors or policy adjustments. Major contributing states like Maharashtra, Karnataka, and Gujarat consistently top the charts, while Union Territories and North-Eastern states contribute modestly but steadily. The data includes collections from domestic sources and imports.

    Key Highlights:
    • Highest GST Contributor: Maharashtra across all years.
    • Consistent Growth: Karnataka, Gujarat, Tamil Nadu, and Haryana.
    • Moderate Performers: Rajasthan, Punjab, and West Bengal.
    • Low Contribution Regions: Lakshadweep, Daman & Diu, and Ladakh.
    State Code State/UT 2020-21 2021-22 2022-23 2023-24 2024-25
    1 Jammu and Kashmir 3648 4692 5246 6704 4275
    2 Himachal Pradesh 7055 8023 8778 9956 6144
    3 Punjab 13913 18406 20949 24061 15441
    4 Chandigarh 1651 1979 2365 2771 1691
    5 Uttarakhand 12339 13680 16845 19231 12247
    6 Haryana 54890 68142 86668 102914 68202
    7 Delhi 36568 46253 55843 66445 46669
    8 Rajasthan 31797 38480 45458 50174 30813
    9 Uttar Pradesh 59721 73865 87970 101693 66036
    10 Bihar 11638 13534 16548 18021 11199
    11 Sikkim 2266 2811 3156 3707 2340
    12 Arunachal Pradesh 651 710 1023 1308 694
    13 Nagaland 389 420 566 711 374
    14 Manipur 392 551 615 670 452
    15 Mizoram 257 316 419 500 323
    16 Tripura 732 777 884 1053 648
    17 Meghalaya 1337 1764 2076 2260 1200
    18 Assam 10030 12007 13710 15602 10059
    19 West Bengal 39694 47898 58060 62613 39041
    20 Jharkhand 20482 27854 32019 34738 20954
    21 Odisha 29844 44335 49442 54748 34908
    22 Chhattisgarh 24419 29571 31968 34874 21223
    23 Madhya Pradesh 27005 31255 36232 42174 25626
    24 Gujarat 74346 97155 114221 125168 78645
    25 Daman and Diu 305 5 3 3 1
    26 Dadra and Nagar Haveli 2349 3141 3771 4333 2548
    27 Maharashtra 165308 217993 270346 320117 206141
    29 Karnataka 75660 95926 122822 145266 91348
    30 Goa 3270 4364 5520 6475 4032
    31 Lakshadweep 13 18 21 45 9
    32 Kerala 17349 22264 27371 30677 19059
    33 Tamil Nadu 69121 85492 104377 121329 75078
    34 Puducherry 1646 1824 2373 2636 1664
    35 Andaman and Nicobar Islands 255 332 373 428 255
    36 Telangana 36346 45081 51831 59942 35924
    37 Andhra Pradesh 26163 32710 40232 44298 26357
    38 Ladakh 114 207 333 481 278
    97 Other Territory 1337 1590 2609 2615 1472
    99 Centre Jurisdiction 1541 2121 1941 2507 1767
    GST Collection (Domestic) GST Collection (Domestic) 865842 1097545 1324985 1523249 965138
    Imports Imports 270964 385746 482695 495001 309302
    Total GST Collection Total GST Collection 1136805 1483291 1807680 2018249 1274440

    Note: All figures are in crores of Indian Rupees (INR ₹).

    State-wise GST Collection in India

    Here’s a list of the top GST-contributing states for FY 2024–25 and April 2025:

    State FY 2024–25 Collection (₹ Cr) April 2025 (₹ Cr)
    Maharashtra ₹3,18,497 ₹41,645
    Gujarat ₹1,74,938 ₹14,970
    Karnataka ₹1,43,023 ₹17,815
    Tamil Nadu ₹1,12,456 ₹13,831
    Uttar Pradesh ₹1,05,789 ₹13,600
    Haryana ₹98,234 ₹14,057
    West Bengal ₹87,654 ₹8,188
    Rajasthan ₹76,543 ₹6,228
    Telangana ₹65,432 ₹6,983
    Andhra Pradesh ₹54,321 ₹4,686

    Note: Chhattisgarh showed remarkable YoY growth in April 2025, collecting ₹4,135 crore through focused compliance and mining-linked revenues.

    Factors Influencing GST Collection

    Several factors contribute to the rise or fall in GST collections:

    1. Economic Growth & Consumption
      • Higher business turnover leads to increased tax liability.
    1. Policy Reforms & Enforcement
      • Introduction of e-invoicing, stricter ITC claims, and AI-based audit trails.
    1. Import Volume
      • IGST collected on imports significantly boosts overall GST collection.
    1. Sector-wise Performance
      • Performance in manufacturing, telecom, e-commerce, and real estate sectors heavily influences collection patterns.
    1. Seasonality & Festive Demand
      • Months like October to December usually show spikes due to festive sales.
    1. State-Level Governance
      • Efficient state tax administration (as seen in Maharashtra and Chhattisgarh) leads to higher compliance and improved collection.

    Future of GST Collection in India

    The future of GST collections looks promising due to:

    • Wider Adoption of Digital Compliance
      • E-invoicing and GSTN integrations bring more vendors into the formal economy.
    • Improved Reconciliation Tools
      • More accurate GSTR-1, GSTR-3B, and ITC matching reduce tax leakage.
    • Policy Rationalization
      • Expected GST slab rationalization could lead to higher efficiency and fewer disputes.
    • Increased Base
      • MSMEs and freelancers adopting GST via simplified schemes are expanding the tax base steadily.
    • State Incentives
      • More states are aligning industrial policies to boost GST-linked revenue.

    Frequently Asked Questions

    • How is GST collected and distributed between the Centre and states?
      GST collected as CGST and SGST on intra-state supplies is split equally between the Centre and the respective state.
      IGST, collected on inter-state transactions and imports, is shared based on the place of supply (usually credited to the destination state).
    • Which state collects the highest GST in India?
      As per the latest data (FY 2024–25), Maharashtra collects the highest GST—₹3.18 lakh crore, followed by Gujarat and Karnataka.
    • Is IGST included in total GST collection?
      Yes. Total GST collection = CGST + SGST + IGST + Cess.
      IGST plays a significant role, especially in import-heavy states.
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