The GST revenue collection for September 2024 saw a steady increase compared to the same period in 2023. Gross GST revenue grew by 6.5%, totaling ₹1,73,240 crores, while the net GST revenue rose by 3.9%, reaching ₹1,52,782 crores. Domestic collections contributed significantly, with domestic gross revenue increasing by 5.9%, and gross import revenue growing by 8%. The total refunds for the month saw a substantial 31% rise, largely driven by export IGST refunds. Key states like Haryana and Delhi recorded growth rates of 24% and 20%, respectively, while some states like Chandigarh and Manipur experienced declines in collections. Year-to-date comparisons show a consistent upward trend in both gross and net revenues, indicating steady economic activity and improved compliance. The numbers provided are provisional and may be subject to minor revisions.
Goods And Services Tax
Gross and Net GST revenue collections for the month of Sep, 2024
Oct 1st, 2024
Please click on the link below to view the gross and net GST revenue collections for the month of September, 2024.
(https://tutorial.gst.gov.in/downloads/news/revenue_report_sep24.pdf)
Thanks,
Team GSTN
GST Gross and Net Collections (Amount in crores) — September 2024 | ||||||
Monthly | YTD | |||||
GST Collections | Sep 2023 | Sep 2024 | % Gro-wth | Sep 2023 | Sep 2024 | % Growth |
A | B | C | D = C/B-1 | E | F | G = F/E-1 |
A.1. Domestic | ||||||
CGST | 29,818 | 31,422 | 1,85,784 | 2,03,552 | ||
SGST | 37,657 | 39,283 | 2,32,606 | 2,52,502 | ||
IGST | 42,477 | 46,087 | 2,61,903 | 2,97,085 | ||
CESS | 10,733 | 11,059 | 64,778 | 69,749 | ||
Gross Domestic Revenue | 1,20,686 | 1,27,850 | 5.9% | 7,45,071 | 8,22,888 | 10.4% |
A.2. Imports | ||||||
IGST | 41,145 | 44,507 | 2,41,714 | 2,58,291 | ||
CESS | 881 | 883 | 5,723 | 5,917 | ||
Gross Import Revenue | 42,026 | 45,390 | 8.0% | 2,47,436 | 2,64,208 | 6.8% |
A.3. Gross GST Revenue(A.1+A.2) | ||||||
CGST | 29,818 | 31,422 | 1,85,784 | 2,03,552 | ||
SGST | 37,657 | 39,283 | 2,32,606 | 2,52,502 | ||
IGST | 83,623 | 90,594 | 5,03,617 | 5,55,376 | ||
CESS | 11,613 | 11,941 | 70,501 | 75,666 | ||
Total Gross GST Revenue | 1,62,712 | 1,73,240 | 6.5% | 9,92,508 | 10,87,095 | 9.5% |
B.1.Domestic Refunds | ||||||
CGST | 2,189 | 2,646 | 15,732 | 16,904 | ||
SGST | 2,777 | 3,246 | 19,459 | 21,096 | ||
IGST | 3,500 | 4,553 | 27,849 | 26,803 | ||
CESS | 126 | 239 | 1,014 | 1,624 | ||
Refund – Domestic | 8,592 | 10,685 | 24.3% | 64,054 | 66,427 | 3.7% |
B.2. Export IGST Refunds | ||||||
IGST | 6,854 | 9,580 | 48,319 | 60,238 | ||
CESS | 167 | 194 | 892 | 884 | ||
Refund – Exports | 7,021 | 9,774 | 39.2% | 49,212 | 61,122 | 24.2% |
B.3.Total Refund (B.1+B.2) | ||||||
CGST | 2,189 | 2,646 | 15,732 | 16,904 | ||
SGST | 2,777 | 3,246 | 19,459 | 21,096 | ||
IGST | 10,354 | 14,133 | 76,168 | 87,041 | ||
CESS | 293 | 433 | 1,906 | 2,508 | ||
Total Refund | 15,614 | 20,458 | 31.0% | 1,13,265 | 1,27,549 | 12.6% |
C.1 Net Revenue Domestic (A.1 – B.1) | ||||||
CGST | 27,630 | 28,775 | – | 1,70,051 | 1,86,648 | |
SGST | 34,880 | 36,037 | – | 2,13,147 | 2,31,405 | |
IGST | 38,978 | 41,533 | – | 2,34,054 | 2,70,282 | |
CESS | 10,606 | 10,820 | – | 63,765 | 68,125 | |
Net Domestic Revenue | 1,12,093 | 1,17,165 | 4.5% | 6,81,018 | 7,56,461 | 11.1% |
C.2 Net IGST Revenue (A.2 – B.2) | ||||||
IGST | 34,291 | 34,928 | – | 1,93,394 | 1,98,053 | |
CESS | 714 | 689 | – | 4,830 | 5,033 | |
Net IGST Revenue | 35,005 | 35,617 | 1.7% | 1,98,225 | 2,03,086 | 2.5% |
C.3 Net Revenue (C.1+C.2)) | ||||||
CGST | 27,630 | 28,775 | 1,70,051 | 1,86,648 | ||
SGST | 34,880 | 36,037 | 2,13,147 | 2,31,405 | ||
IGST | 73,269 | 76,461 | 4,27,449 | 4,68,335 | ||
CESS | 11,320 | 11,509 | 68,595 | 73,158 | ||
Total Net GST Revenue | 1,47,098 | 1,52,782 | 3.9% | 8,79,243 | 9,59,547 | 9.1% |
Note : The above numbers are provisional and the actuals number may have slightly vary on finalisation
Table 1: State-wise growth of GST Revenues during September, 20241
State/UT | Sep-23 | Sep-24 | Growth (%) |
Jammu and Kashmir | 563 | 599 | 6% |
Himachal Pradesh | 784 | 856 | 9% |
Punjab | 1,866 | 1,933 | 4% |
Chandigarh | 219 | 197 | -10% |
Uttarakhand | 1,392 | 1,582 | 14% |
Haryana | 8,009 | 9,957 | 24% |
Delhi | 4,849 | 5,838 | 20% |
Rajasthan | 3,869 | 3,929 | 2% |
Uttar Pradesh | 7,844 | 8,057 | 3% |
Bihar | 1,397 | 1,497 | 7% |
Sikkim | 315 | 324 | 3% |
Arunachal Pradesh | 81 | 92 | 13% |
Nagaland | 52 | 49 | -6% |
Manipur | 56 | 38 | -33% |
Mizoram | 27 | 26 | -5% |
Tripura | 73 | 79 | 7% |
Meghalaya | 165 | 153 | -7% |
Assam | 1,175 | 1,287 | 10% |
West Bengal | 4,940 | 5,167 | 5% |
Jharkhand | 2,623 | 2,653 | 1% |
Odisha | 4,249 | 4,596 | 8% |
Chhattisgarh | 2,684 | 2,605 | -3% |
Madhya Pradesh | 3,118 | 3,095 | -1% |
Gujarat | 10,129 | 10,153 | 0% |
Dadra and Nagar Haveli and Daman & Diu | 350 | 305 | -13% |
Maharashtra | 25,137 | 26,369 | 5% |
Karnataka | 11,693 | 12,642 | 8% |
Goa | 497 | 519 | 4% |
Lakshadweep | 2 | 1 | -14% |
Kerala | 2,505 | 2,675 | 7% |
Tamil Nadu | 10,481 | 11,024 | 5% |
Puducherry | 197 | 225 | 14% |
Andaman and Nicobar Islands | 23 | 29 | 23% |
Telangana | 5,226 | 5,267 | 1% |
Andhra Pradesh | 3,658 | 3,506 | -4% |
Ladakh | 35 | 44 | 24% |
Other Territory | 207 | 223 | 8% |
Center Jurisdiction | 196 | 261 | 33% |
Grand Total | 1,20,686 | 1,27,850 | 6% |
Table-2: SGST & SGST portion of IGST settled to States/UTs till September, 2024 (Rs. in crore)
State/UT | 2023-24 | Pre-Settlement 2024-25 | SGST
Growth |
2023-24 | Post-Settlement 2024-25 | SGST2 Growth |
Jammu and Kashmir | 1,515 | 1,525 | 1% | 4,102 | 4,385 | 7% |
Himachal Pradesh | 1,314 | 1,366 | 4% | 2,778 | 3,034 | 9% |
Punjab | 4,216 | 4,570 | 8% | 10,869 | 11,418 | 5% |
Chandigarh | 335 | 369 | 10% | 1,147 | 1,139 | -1% |
Uttarakhand | 2,589 | 2,907 | 12% | 4,055 | 4,555 | 12% |
Haryana | 9,864 | 11,516 | 17% | 17,161 | 19,298 | 12% |
Delhi | 7,639 | 8,676 | 14% | 15,660 | 17,494 | 12% |
Rajasthan | 8,488 | 8,913 | 5% | 19,129 | 20,639 | 8% |
Uttar Pradesh | 16,069 | 17,674 | 10% | 36,109 | 41,764 | 16% |
Bihar | 4,092 | 4,427 | 8% | 12,679 | 13,799 | 9% |
Sikkim | 267 | 187 | -30% | 545 | 465 | -15% |
Arunachal Pradesh | 343 | 304 | -11% | 1,013 | 941 | -7% |
Nagaland | 155 | 145 | -6% | 539 | 530 | -2% |
Manipur | 177 | 199 | 12% | 566 | 606 | 7% |
Mizoram | 147 | 150 | 2% | 491 | 490 | 0% |
Tripura | 258 | 261 | 1% | 790 | 851 | 8% |
Meghalaya | 311 | 311 | 0% | 860 | 896 | 4% |
Assam | 2,906 | 3,180 | 9% | 7,181 | 7,627 | 6% |
West Bengal | 11,960 | 12,119 | 1% | 20,949 | 22,317 | 7% |
Jharkhand | 4,462 | 4,356 | -2% | 6,043 | 6,931 | 15% |
Odisha | 8,068 | 9,089 | 13% | 10,869 | 12,915 | 19% |
Chhattisgarh | 4,136 | 4,299 | 4% | 6,454 | 7,247 | 12% |
Madhya Pradesh | 6,324 | 6,712 | 6% | 15,350 | 17,364 | 13% |
Gujarat | 20,839 | 22,256 | 7% | 31,106 | 35,293 | 13% |
Dadra and Nagar Haveli and D | 315 | 373 | 18% | 508 | 604 | 19% |
Maharashtra | 50,062 | 55,216 | 10% | 72,741 | 82,414 | 13% |
Karnataka | 20,097 | 22,188 | 10% | 36,162 | 39,958 | 10% |
Goa | 1,109 | 1,259 | 13% | 1,940 | 2,113 | 9% |
Lakshadweep | 14 | 3 | -79% | 60 | 48 | -20% |
Kerala | 6,986 | 7,254 | 4% | 15,827 | 16,126 | 2% |
Tamil Nadu | 20,158 | 22,468 | 11% | 31,778 | 37,778 | 19% |
Puducherry | 246 | 270 | 10% | 727 | 778 | 7% |
Andaman and Nicobar Islands | 111 | 110 | -1% | 271 | 296 | 9% |
Telangana | 9,790 | 10,398 | 6% | 20,023 | 21,504 | 7% |
Andhra Pradesh | 7,028 | 7,241 | 3% | 15,390 | 16,393 | 7% |
Ladakh | 98 | 111 | 14% | 300 | 343 | 14% |
Other Territory | 118 | 98 | -17% | 606 | 441 | -27% |
Grand Total | 2,32,606 | 2,52,502 | 9% | 4,22,777 | 4,70,795 | 11% |
Table 3: State Wise/ Approving Authority wise Domestic Collection
Period Apr-24 to Sep-24
(Rs. In Crores)
State Code |
State |
Collection by Central Formations |
Collection by State Formations |
TOTAL |
Growth in 2024-25 (upto Sep-24) on 2023-24 (upto Sep- 23) |
||||||||||||||||
No. of GSTINS as on 30th Sep 2024 |
CGST |
SGST |
IGST |
CESS |
TOTAL |
No. of GSTINS as on 30th Sep 2024 |
CGST |
SGST |
IGST |
CESS |
TOTAL |
CGST |
SGST |
IGST |
CESS |
TOTAL |
CENTER |
STATE |
TOTAL |
||
1 |
Jammu and Kashmir |
57,272 |
380 |
575 |
554 |
25 |
1,534 |
91,305 |
708 |
950 |
424 |
51 |
2,133 |
1,089 |
1,525 |
978 |
76 |
3,667 |
19.0% |
-1.3% |
6.3% |
2 |
Himachal Pradesh |
48,751 |
429 |
592 |
1,244 |
7 |
2,272 |
80,033 |
558 |
774 |
1,667 |
6 |
3,005 |
986 |
1,366 |
2,911 |
13 |
5,277 |
3.9% |
4.9% |
4.5% |
3 |
Punjab |
1,71,608 |
1,378 |
2,072 |
2,191 |
146 |
5,787 |
2,37,519 |
1,827 |
2,498 |
3,010 |
108 |
7,443 |
3,205 |
4,570 |
5,202 |
254 |
13,230 |
10.5% |
15.1% |
13.0% |
4 |
Chandigarh |
13,488 |
131 |
170 |
350 |
4 |
655 |
18,421 |
146 |
199 |
435 |
11 |
792 |
277 |
369 |
785 |
16 |
1,448 |
3.6% |
7.5% |
5.7% |
5 |
Uttara-khand |
88,583 |
877 |
1,345 |
2,359 |
14 |
4,596 |
1,17,489 |
1,137 |
1,562 |
3,068 |
50 |
5,817 |
2,014 |
2,907 |
5,427 |
65 |
10,413 |
9.0% |
11.0% |
10.1% |
6 |
Haryana |
2,32,560 |
3,728 |
4,893 |
17,997 |
362 |
26,979 |
3,16,842 |
5,182 |
6,623 |
15,945 |
3,427 |
31,177 |
8,910 |
11,516 |
33,941 |
3,789 |
58,157 |
28.2% |
11.9% |
18.9% |
7 |
Delhi |
3,07,757 |
2,912 |
3,408 |
8,137 |
551 |
15,007 |
4,93,569 |
4,556 |
5,268 |
13,034 |
144 |
23,002 |
7,467 |
8,676 |
21,171 |
695 |
38,009 |
18.6% |
24.8% |
22.3% |
8 |
Rajasthan |
3,30,742 |
2,975 |
3,839 |
4,635 |
618 |
12,066 |
5,59,252 |
4,117 |
5,074 |
4,869 |
217 |
14,278 |
7,092 |
8,913 |
9,504 |
835 |
26,344 |
11.0% |
8.1% |
9.4% |
9 |
Uttar Pradesh |
8,91,061 |
6,151 |
8,195 |
8,534 |
4,769 |
27,648 |
10,48,545 |
7,329 |
9,479 |
8,736 |
3,241 |
28,786 |
13,479 |
17,674 |
17,271 |
8,010 |
56,434 |
12.7% |
13.0% |
12.9% |
10 |
Bihar |
2,90,385 |
1,163 |
1,890 |
772 |
982 |
4,806 |
3,59,523 |
1,570 |
2,538 |
604 |
77 |
4,789 |
2,733 |
4,427 |
1,376 |
1,058 |
9,595 |
6.9% |
14.2% |
10.4% |
11 |
Sikkim |
4,840 |
51 |
67 |
1,003 |
0 |
1,122 |
6,633 |
89 |
120 |
676 |
0 |
885 |
140 |
187 |
1,679 |
1 |
2,007 |
5.7% |
-5.3% |
0.6% |
12 |
Arunachal Pradesh |
7,981 |
87 |
105 |
36 |
0 |
227 |
11,358 |
162 |
200 |
46 |
1 |
409 |
249 |
304 |
82 |
1 |
636 |
-18.2% |
0.0% |
-7.4% |
13 |
Nagaland |
4,430 |
49 |
63 |
18 |
5 |
135 |
6,594 |
66 |
82 |
38 |
8 |
193 |
114 |
145 |
56 |
13 |
328 |
3.2% |
-17.5% |
-10.1% |
14 |
Manipur |
5,898 |
40 |
55 |
14 |
0 |
110 |
9,248 |
98 |
144 |
34 |
0 |
276 |
138 |
199 |
49 |
0 |
386 |
-11.7% |
34.5% |
17.1% |
15 |
Mizoram |
3,520 |
48 |
65 |
16 |
0 |
128 |
5,159 |
58 |
86 |
9 |
1 |
154 |
106 |
150 |
25 |
1 |
282 |
30.9% |
-6.7% |
7.3% |
16 |
Tripura |
13,425 |
90 |
113 |
31 |
0 |
234 |
19,432 |
116 |
149 |
44 |
1 |
310 |
206 |
261 |
76 |
1 |
543 |
7.5% |
4.8% |
5.9% |
17 |
Meghalaya |
12,536 |
84 |
103 |
220 |
1 |
408 |
18,876 |
174 |
208 |
240 |
6 |
628 |
258 |
311 |
460 |
7 |
1,036 |
-12.7% |
-11.4% |
-11.9% |
18 |
Assam |
1,01,804 |
1,017 |
1,312 |
769 |
513 |
3,610 |
1,28,137 |
1,517 |
1,868 |
1,360 |
225 |
4,971 |
2,534 |
3,180 |
2,129 |
738 |
8,582 |
17.5% |
13.6% |
15.2% |
19 |
West Bengal |
3,10,063 |
3,950 |
5,029 |
4,120 |
798 |
13,900 |
4,55,629 |
5,925 |
7,089 |
4,559 |
1,972 |
19,544 |
9,876 |
12,119 |
8,679 |
2,770 |
33,444 |
5.2% |
6.7% |
6.1% |
20 |
Jhark-hand |
89,854 |
1,282 |
1,704 |
4,166 |
192 |
7,344 |
1,17,725 |
2,008 |
2,651 |
2,232 |
3,745 |
10,637 |
3,290 |
4,356 |
6,398 |
3,937 |
17,980 |
13.5% |
-1.9% |
3.8% |
21 |
Odisha |
1,49,171 |
3,638 |
4,156 |
4,965 |
262 |
13,021 |
1,93,267 |
3,930 |
4,933 |
3,781 |
4,651 |
17,295 |
7,567 |
9,089 |
8,746 |
4,913 |
30,316 |
10.1% |
16.1% |
13.5% |
22 |
Chatti-sgarh |
76,558 |
1,836 |
2,171 |
4,259 |
157 |
8,422 |
1,10,847 |
1,818 |
2,128 |
2,502 |
3,695 |
10,144 |
3,654 |
4,299 |
6,761 |
3,852 |
18,566 |
10.2% |
3.7% |
6.5% |
23 |
Madhya Pradesh |
2,21,514 |
2,545 |
3,225 |
2,999 |
2,563 |
11,331 |
3,32,361 |
2,829 |
3,487 |
3,046 |
1,285 |
10,646 |
5,373 |
6,712 |
6,045 |
3,847 |
21,977 |
3.6% |
10.8% |
7.0% |
24 |
Gujarat |
5,07,824 |
7,710 |
9,301 |
9,910 |
1,894 |
28,814 |
7,06,902 |
10,808 |
12,955 |
12,427 |
2,234 |
38,425 |
18,518 |
22,256 |
22,337 |
4,127 |
67,239 |
9.9% |
9.4% |
9.6% |
26 |
Dadra and Nagar Haveli |
6,442 |
100 |
132 |
592 |
0 |
824 |
9,471 |
197 |
241 |
919 |
1 |
1,357 |
297 |
373 |
1,511 |
1 |
2,181 |
4.2% |
4.3% |
4.3% |
27 |
Maha-rastra |
7,27,384 |
20,767 |
24,482 |
27,118 |
9,274 |
81,642 |
10,48,536 |
27,220 |
30,734 |
32,445 |
3,071 |
93,469 |
47,986 |
55,216 |
59,563 |
12,345 |
1,75,111 |
10.8% |
11.8% |
11.3% |
29 |
Karnataka |
4,05,441 |
8,405 |
10,410 |
16,329 |
4,773 |
39,919 |
6,22,030 |
9,696 |
11,778 |
12,645 |
4,230 |
38,347 |
18,102 |
22,188 |
28,974 |
9,003 |
78,267 |
12.6% |
9.7% |
11.1% |
30 |
Goa |
17,584 |
358 |
488 |
587 |
18 |
1,451 |
27,483 |
635 |
771 |
613 |
3 |
2,022 |
993 |
1,259 |
1,199 |
21 |
3,473 |
6.8% |
12.5% |
10.0% |
31 |
Laksh-adweep |
202 |
1 |
2 |
1 |
0 |
5 |
212 |
1 |
1 |
1 |
– |
3 |
2 |
3 |
2 |
0 |
8 |
-84.9% |
56.1% |
-77.4% |
32 |
Kerala |
1,64,603 |
3,244 |
3,986 |
1,821 |
14 |
9,066 |
2,55,996 |
2,508 |
3,268 |
1,302 |
19 |
7,097 |
5,752 |
7,254 |
3,124 |
33 |
16,163 |
2.2% |
11.7% |
6.2% |
33 |
Tamil Nadu |
4,63,795 |
7,416 |
9,381 |
9,719 |
4,304 |
30,820 |
6,87,796 |
9,502 |
13,087 |
10,126 |
355 |
33,070 |
16,918 |
22,468 |
19,845 |
4,659 |
63,890 |
8.5% |
4.3% |
6.3% |
34 |
Puduc-herry |
9,557 |
70 |
108 |
252 |
2 |
432 |
15,088 |
108 |
162 |
707 |
4 |
981 |
178 |
270 |
959 |
6 |
1,413 |
5.0% |
13.5% |
10.8% |
35 |
Andaman and Nicobar Islands |
2,589 |
59 |
70 |
14 |
0 |
143 |
3,256 |
29 |
40 |
15 |
0 |
84 |
89 |
110 |
29 |
0 |
227 |
-11.0% |
14.6% |
-2.9% |
36 |
Telangana |
2,23,574 |
3,796 |
4,827 |
4,178 |
2,326 |
15,127 |
3,08,929 |
4,302 |
5,571 |
4,893 |
821 |
15,587 |
8,098 |
10,398 |
9,070 |
3,147 |
30,713 |
6.2% |
3.7% |
4.9% |
37 |
Andhra Pradesh |
1,75,639 |
2,982 |
3,801 |
4,562 |
1,406 |
12,751 |
2,43,868 |
2,709 |
3,440 |
3,534 |
107 |
9,790 |
5,691 |
7,241 |
8,096 |
1,513 |
22,542 |
1.7% |
4.5% |
2.9% |
38 |
Ladakh |
3,147 |
30 |
37 |
6 |
0 |
73 |
6,081 |
57 |
74 |
16 |
1 |
149 |
87 |
111 |
22 |
1 |
222 |
59.5% |
1.3% |
15.1% |
97 |
Other Territory |
210 |
82 |
98 |
1,102 |
0 |
1,282 |
– |
– |
– |
– |
– |
– |
82 |
98 |
1,102 |
0 |
1,282 |
1.4% |
0.0% |
1.4% |
99 |
OIDAR |
647 |
– |
– |
1,501 |
– |
1,501 |
– |
– |
– |
– |
– |
– |
– |
– |
1,501 |
– |
1,501 |
30.3% |
0.0% |
30.3% |
Grand Total |
61,42,439 |
89,859 |
1,12,270 |
1,47,082 |
35,984 |
3,85,193 |
86,73,412 |
1,13,692 |
1,40,232 |
1,50,004 |
33,765 |
4,37,695 |
2,03,552 |
2,52,502 |
2,97,085 |
69,749 |
8,22,888 |
10.9% |
10.1% |
10.4% |
Notes:
1 Does not include GST on import of goods
2 Post-Settlement GST is cumulative of the GST revenues of the States/UTs and the SGST portion of the IGST settled to the States/UTs