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)

    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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