GST Council, in its 55th meeting held on December 21, 2024, in Jaisalmer, Rajasthan, approved the reconstitution of the Group of Ministers (GoM) on Analysis of Revenue from GST. The reconstituted GoM will now function with revised terms of reference (ToR) to enhance the evaluation of GST revenue trends, sectoral impact, and compliance measures. The GoM comprises nine members, with Goa Chief Minister Dr. Pramod P. Sawant serving as the Convenor, and finance ministers from Bihar, Chhattisgarh, Gujarat, Andhra Pradesh, Maharashtra, Punjab, Tamil Nadu, and Telangana as members.
The primary responsibilities of the GoM include conducting state-wise revenue trend analysis, reviewing revenue from inter-state transactions, and identifying sector-specific issues requiring policy interventions. Additionally, the GoM will assess the impact of macroeconomic changes and amendments to the GST Act on revenue collection, with particular attention to the challenges faced by agrarian and smaller states. The group will also focus on integrating anti-evasion and compliance tools used by various agencies to create a unified enforcement mechanism.
Furthermore, the GoM will propose policy recommendations aimed at improving GST revenue collection, especially for states experiencing high revenue shortfalls. The Department of Revenue will provide secretarial assistance to the GoM in fulfilling its objectives. The newly issued office memorandum supersedes previous notifications issued in 2018, 2021, and 2023 related to revenue analysis under GST.
OFFICE OF THE GOODS & SERVICES TAX COUNCIL SECRETARIAT
5th Floor, Tower-II Jeevan Bharthi, COnnaught Place, New Delhi-110001
F. No. GoM-RevenueAnalysis/GSTC/2021 Dated: 03-03-2025
OFFICE MEMORANDUM
Subject: Partial Modification to the Group of Ministers (GoM) on Analysis of Revenue from GST
In its 55th Meeting held on 21.12.2024 in Jaisalmer, Rajasthan, the GST Council decided that the GoM on Analysis of Revenue from GST may be reconstituted with revised Terms of Reference. Accordingly, the GoM on Analysis of Revenue from GST is reconstituted as hereunder.
2. The Composition of the GoM would be as follows:
| S No | Name | Designation and State | Position |
| 1 | Dr. Pramod P. Sawant | Chief Minister, Goa | Convenor |
| 2 | Sh. Samrat Chaudhary | Deputy Chief Minister, Bihar | Member |
| 3 | Sh. Om Prakash Choudhary | Minister of Finance, Chhattisgarh | Member |
| 4 | Sh. Kanubhai Desai | Minister of Finance and Energy, Gujarat | Member |
| 5 | Sh. Payyavula Keshav | Minister of Finance; Planning; Commercial taxes & legislative, Andhra Pradesh | Member |
| 6 | Sh. Ajit Pawar | Deputy Chief Minister, Maharashtra | Member |
| 7 | Sh. Harpal Singh Cheema | Minister of Finance, Punjab | Member |
| 8 | Sh. Thangam Thennarasu | Minister of Finance and Human Resources Management, Tamil Nadu | Member |
| 9 | Sh. Mallu Bhatti Vikramarka | Minister of Finance & Planning, Energy, Telangana | Member |
3. The Terms of Reference (ToR) for the GoM are as follows:
i. State-wise Revenue Trend Analysis:
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- Analyse state-wise revenue collection trends, including the identification of revenue patterns across sectors and regions.
- Review details of revenue from inter-State outward supply.
- Review sector-wise analysis and identify and recommend sectors specific issues that need policy intervention or enforcement measures.
ii. Analysis of impact of economic and other factors on GST Revenue:
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- Analyse the effect of macroeconomic policy changes and sectoral/geographical factors on GST revenue, including the specific challenges faced by agrarian and smaller states.
- Analyse the consequences of amendments made in the GST Act and rules/ notifications.
iii. Anti-Evasion and Compliance Tools Integration:
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- Review and recommend harmonization of anti-evasion, audit, and scrutiny tools developed by various agencies (e.g., NIC, GSTN, DG ARM, State Governments) to create a unified enforcement and compliance platform.
iv. Policy Recommendations for Revenue Augmentation:
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- Suggest suitable measures/Policy intervention for course correction for revenue augmentation particularly for the States suffering high revenue shortfall.
4. Department of Revenue shall provide the necessary secretarial assistance to the GoM.
- Office Memorandum No. GoM Analysis of Revenue/GSTC/2021 dated 09.06.2021, OM No. 844/GoM for Revenue Analysis/GSTC/2018 dated 01.01.2019 and OM No. GoM- Ananlysisot Revenue/GSTC/2021 dated 11.07.2023 on the subject cited above are hereby superseded.
This issues with the approval of the competent authority.
Digitally signed b
Reshma R Kurup (ESHMA R KURUP)
Under Secretary
To,
The Hon’ble Members of the GoM.
Copy to:
1. PS to Hon’ble Minister of Finance, Government of India, North Block, New Delhi;
2. PS to Hon’ble Minister of State for Finance, Government of India, North Block, New Delhi;
3. The Nodal Officers of the States of Goa, Bihar, Chhattisgarh, Gujarat, Andhra Pradesh, Maharashtra, Punjab, Tamil Nadu and Telangana with the request to intimate the Hon’ble Minister regarding their nomination as Members of the Group of Ministers on Analysis of Revenue
4. PPS to Revenue Secretary, North Block, New Delhi.
5. PPS to Chairman CBIC, North Block, New Delhi.
6. PPS to Additional Secretary (Revenue), North Block, New Delhi.
7. PPS to Joint Secretary (TPRU), North Block, New Delhi.
8. PPS to Joint Secretary (Revenue), North Block, New Delhi.
9. Nodal Officers of all the States
(RESHMA R KURUP)
Under Secretary
