The Goods and Services Tax Network released provisional data on gross and net GST revenue collections for December 2025, showing steady year-on-year growth despite higher refunds. Total gross GST revenue in December 2025 stood at ₹1,74,550 crore, reflecting 6.1% monthly growth over December 2024, driven by higher import IGST collections, which rose 19.7%. For the April–December period of FY 2025–26, gross GST reached ₹16.50 lakh crore, up 8.6% year-on-year. However, total refunds increased sharply by 30.9% in December 2025, moderating net revenues. Consequently, net GST revenue for December 2025 rose 2.2% to ₹1,45,570 crore, while cumulative net GST collections for the year-to-date period grew 6.8%. State-wise settlement data showed mixed trends, with several large states recording moderate growth in post-settlement SGST receipts. The figures are provisional and subject to final adjustments.
Goods and Services Tax
Government of India, States and Union Territories
Government of India, States and Union Territories
Gross and Net GST revenue collections for the month of Dec, 2025
Jan 1st, 2026
Please click on the link below to view the gross and net GST revenue collections for the month of Dec, 2025.
https://tutorial.gst.gov.in/downloads/news/monthly_gst_data_for_publishing_dec_2025_final_01jan2026.pdf
Thanks,
Team GSTN
| GST Gross and Net Collections as on 31/12/2025 (Amount in crores) | ||||||
| Monthly | Yearly | |||||
| GST Collections | Dec-24 | Dec-25 | % Growth | Dec-24 | Dec-25 | % Growth |
| A | B | C | D = C/B-1 | E | F | G = F/E-1 |
| A.1. Domestic | ||||||
| CGST | 32,836 | 34,289 | 3,04,350 | 3,27,496 | ||
| SGST | 40,499 | 41,368 | 3,77,911 | 4,04,315 | ||
| IGST | 47,783 | 46,917 | 4,49,839 | 4,76,852 | ||
| Gross Domestic Revenue | 1,21,118 | 1,22,574 | 1.2% | 11,32,100 | 12,08,663 | 6.8% |
| A.2. Imports | ||||||
| IGST | 43,438 | 51,977 | 3,87,697 | 4,41,376 | ||
| Gross Import Revenue | 43,438 | 51,977 | 19.7% | 3,87,697 | 4,41,376 | 13.8% |
| A.3. Gross GST Revenue(A.1+A.2) | ||||||
| CGST | 32,836 | 34,289 | 3,04,350 | 3,27,496 | ||
| SGST | 40,499 | 41,368 | 3,77,911 | 4,04,315 | ||
| IGST | 91,221 | 98,894 | 8,37,536 | 9,18,227 | ||
| Total Gross GST Revenue | 1,64,556 | 1,74,550 | 6.1% | 15,19,797 | 16,50,039 | 8.6% |
| B.1. Domestic Refunds | ||||||
| CGST | 2,906 | 4,274 | 24,649 | 29,376 | ||
| SGST | 3,653 | 5,439 | 31,125 | 37,460 | ||
| IGST | 4,813 | 8,709 | 40,522 | 59,044 | ||
| Refund – Domestic | 11,372 | 18,422 | 62.0% | 96,296 | 1,25,881 | 30.7% |
| B.2. Export GST Refunds through ICEGATE | ||||||
| IGST | 10,766 | 10,558 | 88,628 | 99,152 | ||
| Refund – Imports | 10,766 | 10,558 | -1.9% | 88,628 | 99,152 | 11.9% |
| B.3. Total Refund (B.1+B.2) | ||||||
| CGST | 2,906 | 4,274 | 24,649 | 29,376 | ||
| SGST | 3,653 | 5,439 | 31,125 | 37,460 | ||
| IGST | 15,579 | 19,267 | 1,29,150 | 1,58,196 | ||
| Total Refund | 22,138 | 28,980 | 30.9% | 1,84,924 | 2,25,033 | 21.7% |
| C.1 Net Revenue Domestic (A.1 – B.1) | ||||||
| CGST | 29,930 | 30,014 | – | 2,79,701 | 2,98,120 | |
| SGST | 36,846 | 35,929 | – | 3,46,786 | 3,66,855 | |
| IGST | 42,970 | 38,208 | – | 4,09,317 | 4,17,807 | |
| Net Domestic Revenue | 1,09,746 | 1,04,151 | -5.1% | 10,35,804 | 10,82,782 | 4.5% |
| C.2 Net Revenue Customs (GST) (A.2 – B.2) | ||||||
| IGST | 32,671 | 41,419 | – | 2,99,069 | 3,42,224 | |
| Net Customs Revenue | 32,671 | 41,419 | 26.8% | 2,99,069 | 3,42,224 | 14.4% |
| C.3 Net Revenue (C.1+C.2)) | ||||||
| CGST | 29,930 | 30,014 | 2,79,701 | 2,98,120 | ||
| SGST | 36,846 | 35,929 | 3,46,786 | 3,66,855 | ||
| IGST | 75,641 | 79,627 | 7,08,386 | 7,60,031 | ||
| Total Net GST Revenue | 1,42,417 | 1,45,570 | 2.2% | 13,34,873 | 14,25,006 | 6.8% |
–
| D.1 Cess* | ||||||
| Domestic | 11,471 | 4,536 | 1,05,305 | 87,538 | ||
| Import | 830 | 15 | 8,465 | 5,923 | ||
| Refund | (297) | (313) | (3,605) | (5,076) | ||
| Net Cess Revenue | 12,003 | 4,238 | 1,10,166 | 88,385 | ||
Note:
1. Compensation cess is continuing only as a transitory arrangement till entire loan and interest liability are d
2. The above numbers are provisional and the actuals number may have slightly vary on finalisation.
Table 1: SGST & SGST portion of IGST settled to States/UTs during December, 2025
(Rs. in crore)
| Pre-Settlement SGST | Post-Settlement SGST | |||||
| State/UT | Dec-24 | Dec-25 | Growth (%) | Dec-24 | Dec-25 | Growth (%) |
| Jammu and Kashmir | 221 | 204 | -8% | 642 | 592 | -8% |
| Himachal Pradesh | 201 | 181 | -10% | 452 | 482 | 7% |
| Punjab | 728 | 719 | -1% | 2,050 | 1,966 | -4% |
| Chandigarh | 66 | 62 | -5% | 183 | 188 | 2% |
| Uttarakhand | 439 | 391 | -11% | 660 | 757 | 15% |
| Haryana | 1,811 | 1,836 | 1% | 3,117 | 3,629 | 16% |
| Delhi | 1,353 | 1,298 | -4% | 2,742 | 2,684 | -2% |
| Rajasthan | 1,419 | 1,441 | 2% | 3,427 | 3,455 | 1% |
| Uttar Pradesh | 2,535 | 2,538 | 0% | 6,381 | 6,671 | 5% |
| Bihar | 768 | 717 | -7% | 2,197 | 2,435 | 11% |
| Sikkim | 38 | 36 | -6% | 79 | 92 | 16% |
| Arunachal Pradesh | 32 | 54 | 69% | 136 | 146 | 7% |
| Nagaland | 22 | 26 | 23% | 89 | 88 | -1% |
| Manipur | 21 | 20 | -4% | 73 | 79 | 8% |
| Mizoram | 14 | 13 | -5% | 66 | 74 | 12% |
| Tripura | 40 | 47 | 17% | 129 | 124 | -4% |
| Meghalaya | 37 | 53 | 44% | 129 | 139 | 8% |
| Assam | 505 | 506 | 0% | 1,162 | 1,221 | 5% |
| West Bengal | 1,809 | 1,847 | 2% | 3,524 | 3,559 | 1% |
| Jharkhand | 705 | 770 | 9% | 1,101 | 916 | -17% |
| Odisha | 1,354 | 1,485 | 10% | 1,925 | 1,691 | -12% |
| Chhattisgarh | 697 | 755 | 8% | 1,256 | 907 | -28% |
| Madhya Pradesh | 1,065 | 1,057 | -1% | 2,829 | 2,780 | -2% |
| Gujarat | 3,328 | 3,549 | 7% | 5,650 | 6,351 | 12% |
| Dadra and Nagar Haveli and | 55 | 66 | 19% | 111 | 113 | 2% |
| Maharashtra | 9,465 | 9,852 | 4% | 14,093 | 16,140 | 15% |
| Karnataka | 3,651 | 3,816 | 5% | 6,389 | 6,716 | 5% |
| Goa | 219 | 214 | -2% | 378 | 365 | -3% |
| Lakshadweep | 0 | 1 | 154% | 12 | 8 | -37% |
| Kerala | 1,184 | 1,236 | 4% | 2,549 | 2,643 | 4% |
| Tamil Nadu | 3,707 | 3,598 | -3% | 5,556 | 5,992 | 8% |
| Puducherry | 44 | 44 | -1% | 101 | 109 | 7% |
| Andaman & Nicobar Islands | 24 | 19 | -21% | 52 | 57 | 9% |
| Telangana | 1,817 | 1,762 | -3% | 3,467 | 3,552 | 2% |
| Andhra Pradesh | 1,076 | 1,102 | 2% | 2,507 | 2,652 | 6% |
| Ladakh | 33 | 18 | -45% | 70 | 53 | -25% |
| Other Territory | 16 | 34 | 115% | 70 | 160 | 128% |
| Grand Total | 40,499 | 41,368 | 2% | 75,355 | 79,584 | 6% |
Table 3 : State Wise/ Approving Authority wise Dome
(Rs. In Crores)
stateCd |
State |
Period Apr-25 to Dec-25Collection by Central Formations |
Collection by State Formations |
TOTAL |
Growth in 2025-26 (uptoDec-25)on 2024-25 (upto Dec-24) |
|||||||||||||
No.of GSTINS as on 31st Dec 2025 |
CGST |
SGST |
IGST |
TOTAL |
No.of GSTINS as on 31st Dec 2025 |
CGST |
SGST |
IGST |
TOTAL |
CGST |
SGST |
IGST |
TOTAL |
CENTER |
STATE |
TOTAL |
||
1 |
Jammu and Kashmir |
62,143 |
577 |
827 |
794 |
2,197 |
96,545 |
1,022 |
1,361 |
754 |
3,137 |
1,599 |
2,188 |
1,548 |
5,335 |
-3.4% |
3.2% |
0.4% |
2 |
Himachal Pradesh |
50,978 |
605 |
836 |
1,731 |
3,172 |
81,800 |
823 |
1,130 |
2,274 |
4,228 |
1,428 |
1,967 |
4,006 |
7,400 |
-5.3% |
-5.3% |
-5.3% |
3 |
Punjab |
1,86,338 |
2,346 |
3,374 |
3,301 |
9,020 |
2,47,484 |
2,832 |
3,900 |
4,788 |
11,519 |
5,177 |
7,273 |
8,088 |
20,539 |
7.1% |
2.1% |
4.2% |
4 |
Chandigarh |
14,234 |
205 |
240 |
536 |
980 |
18,607 |
246 |
325 |
741 |
1,311 |
451 |
564 |
1,276 |
2,292 |
0.9% |
12.3% |
7.1% |
5 |
Uttarakhand |
95,483 |
1,346 |
2,176 |
3,568 |
7,090 |
1,22,713 |
1,772 |
2,457 |
3,620 |
7,849 |
3,118 |
4,634 |
7,188 |
14,940 |
1.4% |
-8.0% |
-3.7% |
6 |
Haryana |
2,65,541 |
6,384 |
8,130 |
28,945 |
43,459 |
3,46,812 |
8,302 |
10,541 |
26,264 |
45,107 |
14,686 |
18,671 |
55,208 |
88,566 |
7.3% |
7.2% |
7.2% |
7 |
Delhi |
3,42,082 |
5,563 |
6,344 |
12,631 |
24,538 |
5,28,391 |
7,038 |
8,117 |
21,777 |
36,932 |
12,602 |
14,460 |
34,408 |
61,470 |
13.3% |
2.9% |
6.8% |
8 |
Rajasthan |
3,60,092 |
4,888 |
6,302 |
6,861 |
18,050 |
5,99,498 |
6,228 |
7,920 |
7,735 |
21,883 |
11,116 |
14,222 |
14,596 |
39,933 |
4.1% |
5.1% |
4.7% |
9 |
Uttar Pradesh |
9,45,056 |
9,242 |
12,261 |
14,417 |
35,921 |
11,48,619 |
11,014 |
14,213 |
13,127 |
38,354 |
20,256 |
26,474 |
27,544 |
74,274 |
4.0% |
4.1% |
4.0% |
10 |
Bihar |
2,98,060 |
1,796 |
2,987 |
1,488 |
6,271 |
3,70,837 |
2,491 |
4,492 |
1,061 |
8,044 |
4,286 |
7,479 |
2,549 |
14,315 |
11.5% |
13.3% |
12.5% |
11 |
Sikkim |
4,945 |
115 |
144 |
1,401 |
1,660 |
6,701 |
183 |
234 |
1,030 |
1,447 |
298 |
379 |
2,431 |
3,107 |
-2.3% |
9.2% |
2.7% |
12 |
Arunachal Pradesh |
8,749 |
152 |
184 |
52 |
388 |
12,464 |
296 |
367 |
80 |
744 |
448 |
551 |
133 |
1,132 |
32.0% |
37.7% |
35.7% |
13 |
Nagaland |
4,499 |
101 |
125 |
27 |
252 |
6,584 |
133 |
169 |
73 |
375 |
234 |
293 |
100 |
627 |
38.1% |
36.3% |
37.0% |
14 |
Manipur |
6,091 |
58 |
77 |
21 |
156 |
8,886 |
149 |
192 |
50 |
391 |
207 |
269 |
71 |
547 |
3.7% |
1.5% |
2.1% |
15 |
Mizoram |
3,877 |
45 |
66 |
36 |
146 |
5,433 |
64 |
92 |
15 |
172 |
109 |
158 |
51 |
318 |
-16.0% |
-20.1% |
-18.3% |
16 |
Tripura |
14,417 |
137 |
173 |
49 |
359 |
20,246 |
194 |
251 |
83 |
528 |
331 |
424 |
132 |
887 |
6.4% |
7.8% |
7.2% |
17 |
Meghalaya |
13,137 |
155 |
184 |
459 |
798 |
19,227 |
249 |
317 |
377 |
942 |
403 |
501 |
836 |
1,740 |
34.7% |
5.8% |
17.4% |
18 |
Assam |
1,06,207 |
1,630 |
2,123 |
1,435 |
5,187 |
1,31,528 |
2,286 |
2,944 |
2,282 |
7,513 |
3,916 |
5,067 |
3,717 |
12,700 |
11.3% |
6.4% |
8.4% |
19 |
West Bengal |
3,44,360 |
5,943 |
7,490 |
7,340 |
20,774 |
4,87,881 |
9,479 |
11,052 |
7,523 |
28,054 |
15,422 |
18,542 |
14,864 |
48,828 |
7.3% |
7.7% |
7.5% |
20 |
Jharkhand |
97,269 |
2,177 |
2,724 |
5,375 |
10,275 |
1,27,599 |
3,256 |
4,285 |
4,149 |
11,690 |
5,433 |
7,009 |
9,524 |
21,965 |
-1.7% |
9.9% |
4.2% |
21 |
Odisha |
1,60,041 |
5,268 |
6,172 |
8,566 |
20,005 |
2,06,222 |
5,422 |
7,498 |
4,959 |
17,879 |
10,690 |
13,670 |
13,524 |
37,884 |
7.5% |
-2.5% |
2.6% |
22 |
Chattisgarh |
83,002 |
2,865 |
3,379 |
5,767 |
12,011 |
1,16,306 |
2,828 |
3,384 |
3,791 |
10,002 |
5,693 |
6,763 |
9,558 |
22,014 |
-0.2% |
6.2% |
2.6% |
23 |
Madhya Pradesh |
2,44,732 |
4,043 |
5,045 |
4,958 |
14,047 |
3,41,533 |
4,643 |
5,713 |
4,589 |
14,945 |
8,686 |
10,759 |
9,547 |
28,992 |
8.4% |
6.0% |
7.2% |
24 |
Gujarat |
5,83,822 |
12,787 |
15,598 |
15,815 |
44,199 |
7,75,184 |
17,542 |
20,466 |
17,342 |
55,350 |
30,329 |
36,064 |
33,156 |
99,549 |
8.8% |
2.2% |
5.0% |
26 |
Dadra and Nagar Haveli |
6,963 |
166 |
208 |
931 |
1,304 |
9,761 |
315 |
373 |
1,443 |
2,131 |
481 |
581 |
2,374 |
3,435 |
7.1% |
6.1% |
6.4% |
27 |
Maharastra |
8,15,551 |
35,669 |
41,362 |
45,241 |
1,22,272 |
11,32,913 |
43,228 |
49,188 |
52,039 |
1,44,454 |
78,896 |
90,550 |
97,280 |
2,66,726 |
9.7% |
7.1% |
8.3% |
29 |
Karnataka |
4,39,440 |
13,821 |
17,298 |
27,049 |
58,168 |
6,46,964 |
16,020 |
19,422 |
22,885 |
58,327 |
29,842 |
36,720 |
49,934 |
1,16,495 |
10.1% |
13.4% |
11.7% |
30 |
Goa |
19,427 |
545 |
704 |
823 |
2,073 |
28,926 |
1,001 |
1,217 |
872 |
3,089 |
1,546 |
1,921 |
1,695 |
5,162 |
-3.0% |
2.9% |
0.5% |
31 |
Lakshadweep |
251 |
1 |
3 |
7 |
12 |
249 |
2 |
3 |
3 |
8 |
3 |
6 |
10 |
19 |
53.1% |
-6.1% |
22.3% |
32 |
Kerala |
1,73,036 |
5,523 |
6,638 |
3,132 |
15,293 |
2,62,370 |
4,013 |
5,066 |
2,022 |
11,101 |
9,536 |
11,704 |
5,154 |
26,394 |
12.4% |
3.3% |
8.4% |
33 |
Tamil Nadu |
5,03,236 |
11,913 |
14,888 |
16,632 |
43,433 |
7,13,121 |
15,775 |
20,875 |
17,280 |
53,931 |
27,688 |
35,763 |
33,913 |
97,364 |
7.7% |
8.5% |
8.1% |
34 |
Puducherry |
10,212 |
114 |
173 |
421 |
707 |
15,481 |
183 |
253 |
894 |
1,331 |
297 |
426 |
1,315 |
2,038 |
11.7% |
-10.0% |
-3.5% |
35 |
Andaman and Nicobar Islands |
2,836 |
80 |
96 |
84 |
260 |
3,542 |
53 |
72 |
21 |
146 |
134 |
168 |
105 |
407 |
23.5% |
18.1% |
21.5% |
36 |
Telangana |
2,43,502 |
6,022 |
7,446 |
6,906 |
20,374 |
3,20,510 |
7,019 |
8,922 |
7,732 |
23,673 |
13,040 |
16,369 |
14,638 |
44,047 |
5.7% |
5.8% |
5.7% |
37 |
Andhra Pradesh |
1,85,979 |
4,319 |
5,606 |
6,692 |
16,617 |
2,54,446 |
4,453 |
5,655 |
4,862 |
14,970 |
8,772 |
11,260 |
11,554 |
31,586 |
-0.4% |
3.6% |
1.5% |
38 |
Ladakh |
3,746 |
51 |
71 |
10 |
132 |
6,651 |
103 |
140 |
36 |
280 |
155 |
211 |
46 |
412 |
-7.9% |
5.6% |
0.9% |
97 |
Other Territory |
104 |
189 |
257 |
1,546 |
1,992 |
0 |
– |
– |
– |
– |
189 |
257 |
1,546 |
1,992 |
8.2% |
8.2% |
|
99 |
OIDAR |
814 |
– |
– |
3,234 |
3,234 |
0 |
– |
– |
– |
– |
– |
– |
3,234 |
3,234 |
36.9% |
36.9% |
|
GRAND TOTAL |
67,00,252 |
1,46,837 |
1,81,710 |
2,38,279 |
5,66,826 |
92,22,034 |
1,80,659 |
2,22,606 |
2,38,572 |
6,41,837 |
3,27,496 |
4,04,315 |
4,76,52 |
12,08,663 |
7.7% |
6.0% |
6.8% |
|
Notes:
1 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
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