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India’s GST collection has shown a steady increase since its implementation in 2017, reflecting its role in enhancing fiscal health and formalizing the economy. The gross GST collection rose from ₹7.41 lakh crore in 2017-18 to ₹20.18 lakh crore in 2023-24. This growth is attributed to streamlining tax credits, reducing cascading taxes, and fostering a unified national market. Maharashtra, Karnataka, and Gujarat are among the top contributors to GST revenue, driven by key sectors like manufacturing and services. The government has implemented various measures to support underperforming states, including targeted reforms and sector-specific interventions. Efforts to curb tax evasion include legal provisions under the CGST Act, data analytics, and enforcement actions, along with technical upgrades to the GST portal for seamless compliance. Challenges such as complexity, ITC mismatches, and compliance burdens persist but are being addressed through structural changes, e-invoicing mandates, and technological integration. These steps have significantly boosted GST compliance and revenue while supporting taxpayers through extended filing periods and grievance redressal mechanisms.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE

LOK SABHA UNSTARRED QUESTION NO. 1725
ANSWERED ON MONDAY, THE 10th March, 2025 / PHALGUNA 19, 1946 (Saka)

GST Collection and GST Revenue

1725. SHRI ADHIKARI DEEPAK DEV:
DR. D. PURANDESWARI:

Will the Minister of FINANCE be pleased to state:

(a) the details of GST collected during the last three years, State/year-wise;

(b) the details of growth in Goods and Services Tax (GST) revenue collection since its implementation and the manner in which it has contributed to strengthening the country’s fiscal health, year-wise;

(c) the details of the States with highest growth in GST collection and the measures taken by the Government to support underperforming States;

(d) the details of the key sectors contributing significantly to GST revenue and the way the Government is ensuring their sustained growth;

(e) the details of the measures taken by the Government to curb tax evasion ensuring GST regime compliance and the steps taken to resolve technical issues faced by taxpayers on the GST portal to ensure seamless compliance; and

(f) whether the Government have encountered challenges in achieving higher GST collection, if so, the details of the challenges being faced and the steps taken to address the challenges?

ANSWER

THE MINISTER OF STATE IN MINISTRY OF FINANCE
(SHRI PANKAJ CHAUDHARY)

(a): The details of gross Goods and Services Tax (GST) collection on all supplies (Domestic + Imports) during the last three financial years are given as per Annexure A.

(b): The details of growth of GST collection since implementation is as per the table below:

Gross Revenue
(in Rs. Crores)
% Growth (y-o-y)
2017-18* 7,40,650
2018-19 11,77,368 $
2019-20 12,22,116 3.80%
2020-21 11,36,805 -7.00%
2021-22 14,83,291 30.50%
2022-23 18,07,680 21.90%
2023-24 20,18,249 11.60%
2024-25 (upto Feb 25) 20,12,720 $

* 9 months only as GST implemented w.e.f. 1st July, 2017
$ Y-o-Y growth not comparable

GST, true to its motto of One Nation, One Tax has contributed to strengthening of the country’s fiscal health. It has catalysed the formalization of the economy as reflected in the increase in taxpayer base and taxable revenue base. It has delivered several benefits to the businesses such as the removal of cascading taxes, streamlined credit flows, reduced logistical time and cost, and the creation of a unified national market.

(c): The details of the State-wise growth in GST collection in the 11 months upto February for the FY 2023-24 in comparison to FY 2024-25 are given in Annexure B.

The Government has taken various measures for reforms in GST, as detailed in reply to part (e) below. In addition, the GST Council has reconstituted a Group of Ministers (GoM) of States to suggest suitable measures/Policy intervention for course correction for revenue augmentation particularly for the States suffering high revenue shortfall.

(d): Estimated sector-wise information on the available data was presented before the GST Council held in December 2024. In order to get more accurate analysis of sectoral revenue and for other GST data, the GST Council has re-constituted a Group of Ministers (GoM) of States which, inter-alia, would review the sector-wise analysis and identify and recommend sectors specific issues that need policy intervention or enforcement measures.

(e): As a measure to track down and take action against masterminds, there are sufficiently deterring legal provisions in the CGST Act which are as under:

i. Punishment for tax evaded or the amount of ITC wrongly availed or utilised or the amount of refund wrongly taken;

ii. Suspension / Cancellation of registration of taxpayers involved in fake ITC cases;

iii. Blocking of ITC in electronic credit ledger;

iv. Provisional attachment of property / bank accounts, etc. for the recovery of Government dues;

Moreover, regular action is taken to detect fake firms through data analytics and other intelligence by the Central and State authorities. Till now, 2 National Conference of Enforcement Chiefs of State and Central GST Formations have been held in respect of activities being undertaken by the enforcement formations and the importance of maintaining ease of doing business.

Further, the Government, on the recommendations of the GST Council, has taken several reforms in GST including measures to resolve technical issues faced by taxpayers on the GST portal to ensure seamless compliance. These measures have improved the GST compliance and increased the GST collection. These inter-alia include: –

(i) Structural changes like calibration of GST rates for correcting inverted duty structure and pruning of exemptions;

(ii) Measures for improving tax compliance such as mandating e-way bill, ITC matching, mandating e-invoice, deployment of artificial intelligence and machine-based analytics, Aadhaar authentication for registration, calibrated action on non-filers, stop filers, targeted assessment-based action on risky tax payer, integration of e-way bill with fast tag etc.

(iii) System based analytical tools and system generated red flag reports are being shared with Central as well as State Tax authorities to take action against tax evaders.

(iv) Moreover, to deal with technical issues, GSTN has taken the following measures: –

a) Call Centre and IVR based system have been set up to resolve Taxpayers complaints.

b) Where a large section of taxpayers are affected, GSTN after examination and investigation of the grievances, share the identified issue with the IT Grievance Redressal Committee along with suggested solution for redressal of the problem.

c) Based on the decisions and directions of the IT Grievance Redressal committee, GSTN implement the decision to resolve the technical issue.

d) Return filling period is also extended, wherever required.

(f): Yes, Sir. The Government have encountered various challenges in achieving higher GST collection. Some of the challenges were complexity and compliance burden; technology and infrastructure readiness; ITC verification; multiple registrations across States; etc. However, with time, the Government on the recommendations of GST Council has taken several reforms in GST. These measures have improved the GST compliance and increased the GST collection, as detailed in part (e) above.

****

Annexure A

State/UT-wise Financial Year-wise Gross GST Collection

Rs in Crores

State Code State FY 2022-23 FY 2023-24 FY 2024-25 (Till Feb’ 25)
Total Total Total
1 Jammu and Kashmir 5,246 6,704 6,580
2 Himachal Pradesh 8,778 9,956 9,523
3 Punjab 20,949 24,061 24,550
4 Chandigarh 2,365 2,771 2,675
5 Uttarakhand 16,845 19,231 18,928
6 Haryana 86,668 1,02,914 1,08,714
7 Delhi 55,843 66,445 70,863
8 Rajasthan 45,458 50,174 49,286
9 Uttar Pradesh 87,970 1,01,693 1,02,256
10 Bihar 16,548 18,021 17,609
11 Sikkim 3,156 3,707 3,714
12 Arunachal Pradesh 1,023 1,308 1,027
13 Nagaland 566 711 597
14 Manipur 615 670 642
15 Mizoram 419 500 466
16 Tripura 884 1,053 1,034
17 Meghalaya 2,076 2,260 1,924
18 Assam 13,710 15,602 15,707
19 West Bengal 58,060 62,613 61,065
20 Jharkhand 32,019 34,738 33,533
21 Odisha 49,442 54,748 55,119
22 Chhattisgarh 31,968 34,874 33,462
23 Madhya Pradesh 36,232 42,174 40,899
24 Gujarat 1,14,221 1,25,168 1,24,654
25 Daman and Diu 3 3 2
26 Dadra and Nagar Haveli 3,771 4,333 4,023
27 Maharashtra 2,70,346 3,20,117 3,28,321
29 Karnataka 1,22,822 1,45,266 1,46,066
30 Goa 5,520 6,475 6,466
31 Lakshadweep 21 45 18
32 Kerala 27,371 30,677 30,280
33 Tamil Nadu 1,04,377 1,21,329 1,19,320
34 Puducherry 2,373 2,636 2,614
35 Andaman and Nicobar Islands 373 428 431
36 Telangana 51,831 59,942 57,586
37 Andhra Pradesh 40,232 44,298 40,791
38 Ladakh 333 481 497
97 Other Territory 2,609 2,615 2,252
99 Center Jurisdiction 1,941 2,506 2,985
GST Collection (Domestic) 13,24,985 15,23,248 15,26,476
Imports 4,82,695 4,95,001 4,86,244
Total GST Collection 18,07,680 20,18,249 20,12,720

Annexure B

Growth of Gross GST revenue (domestic) collected from the States in 11 months of FY 2024-25

Rs in Crores

State
Code
State/UT 2023-24 (till Feb,

2024)

2024-25 (till Feb,

2025)

Growt

h

27 Maharashtra 292429 328321 12%
29 Karnataka 132252 146066 10%
24 Gujarat 113776 124654 10%
33 Tamil Nadu 110312 119320 8%
6 Haryana 93369 108714 16%
9 Uttar Pradesh 92606 102256 10%
7 Delhi 60625 70863 17%
19 West Bengal 57140 61065 7%
36 Telangana 54543 57586 6%
21 Odisha 49639 55119 11%
8 Rajasthan 45376 49286 9%
23 Madhya Pradesh 38200 40899 7%
37 Andhra Pradesh 40216 40791 1%
20 Jharkhand 31495 33533 6%
22 Chhattisgarh 31731 33462 5%
32 Kerala 28079 30280 8%
3 Punjab 21971 24550 12%
5 Uttarakhand 17501 18928 8%
10 Bihar 16029 17609 10%
18 Assam 14058 15707 12%
2 Himachal Pradesh 9104 9523 5%
1 Jammu and Kashmir 6103 6580 8%
30 Goa 5910 6466 9%
26 Dadra and Nagar Haveli 3881 4023 4%
11 Sikkim 3404 3714 9%
99 Center Jurisdiction 2286 2983 30%
4 Chandigarh 2533 2675 6%
34 Puducherry 2415 2614 8%
97 Other Territory 2419 2252 -7%
17 Meghalaya 2047 1924 -6%
16 Tripura 933 1034 11%
12 Arunachal Pradesh 1140 1027 -10%
14 Manipur 601 642 7%
13 Nagaland 629 597 -5%
38 Ladakh 440 497 13%
15 Mizoram 450 466 4%
35 Andaman and Nicobar
Islands
396 431 9%
31 Lakshadweep 43 18 -58%
25 Daman and Diu 2 2 -22%

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