Year-wise and State-wise GST collection (2017-2024)

Government of India detailed GST collections from its inception in July 2017 to November 2024, categorizing data into year-wise and state-wise segments. GST collections comprise Central GST (CGST), State GST (SGST), Integrated GST (IGST), and cess, with their allocation governed by the Goods and Services Tax Settlement of Funds Rules, 2017. CGST revenue is credited to the Consolidated Fund of India, SGST to state funds, and IGST is apportioned between the Union and States based on consumption. The total GST collected during this period includes contributions from domestic supplies and imports, with significant growth observed year-on-year. Measures such as e-invoicing, ITC matching, and AI-based analytics have been implemented to address revenue shortfalls and enhance compliance. Despite these measures, shortfalls in GST revenue growth have been noted, falling below projections in certain years. Union Government’s retained GST revenue and States’ shares, including compensation and back-to-back loans, were shared in response to parliamentary queries. Data presented highlights significant contributions from states like Maharashtra, Karnataka, and Tamil Nadu, alongside smaller but consistent inputs from Northeastern states.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE

LOK SABHA UNSTARRED QUESTION NO. 2272
TO BE ANSWERED ON MONDAY, THE 9th DECEMBER, 2024/ 18 AGRAHAYANA, 1946 (SAKA)

GST Targets

2272 SHRI RAJESH RANJAN:
DR. AMAR SINGH:

Will the Minister of FINANCE be pleased to state:

(a) the total GST collected by the Government since the inception of GST Act till date, year-wise and State-wise;

(b) the total GST retained by the Union Government from the GST collected since the inception of GST Act till date, year-wise and State-wise;

(c) the total GST returned to States from the GST collected since the inception of GST Act till date, year-wise and State-wise; and

(d) the steps taken by the Government to address the shortfall in GST revenue growth, which has fallen below the projections outlined in the Union Budget?

ANSWER

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

(a) & (b): Gross GST (CGST + SGST + IGST+ Cess) collected both by the Union and the States from FY 2017-18 (July 17 to March 18) to FY 2024-25 (till November, 2024) is given as per Annexure ‘A’.

GST collection consists of CGST, SGST or IGST depending upon intra-state or inter-state supply of Goods or services. CGST collected is credited to Consolidated Fund of India (CFI) while SGST collected is credited directly to the Consolidated Fund of respective States. As far as inter-state supply of goods or services including imports is concerned, IGST is being levied and collected by the Centre. The IGST so collected is apportioned / settled between the Union and the States/UTs on monthly basis, on the basis of place of consumption and cross utilization as envisaged under Goods and Services Tax Settlement of Funds Rules, 2017. Depending upon the amount of IGST remaining un-apportioned, provisional/advance settlement is done from time to time. Cess is collected by the Centre and is further released to States/UTs as Compensation.

Net GST retained by the Union Government (CGST + IGST (Remaining with Centre after settlement to States)) from FY 201 7-18 (July 17 to March 18) to FY 2024-25 (till November, 2024) is given as per Annexure ‘B’.

(c) State’s share of GST (Gross SGST + IGST Settlement to States including ad-hoc Settlement + Compensation paid to States, including Back to Back loans) from FY 2017-18 (July 17 to March 18) to FY 2024-25 (till November, 2024) is given as per Annexure ‘C’.

(d) The Government, on the recommendations of the GST Council, has taken several measures for reforms in GST. These inter-alia include measures for improving tax compliance such as mandating e-way bill, ITC matching, e-invoice for B2C suppliers, 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, etc.

Annexure A

Gross GST Collection from FY 2017-18 (July 17 to March 18) to FY 2024-25 (till November, 2024)

(in Rs. Crores)

Annexure B

NET (CGST + IGST (Settlement to CGST)) retained by Union Govt. from FY 2017-18 (July 17 to March 18) to FY 2024- 25 (till November, 2024)

(in Rs. Crores)

* The amount retained by the Centre and the States will not match with the Gross GST Collection as the amount retained by Centre does not includes the Cess collected which is paid to the States as Compensation

Annexure C

Gross SGST + IGST Settled to States (including ad-hoc Settlement) + Compensation paid to States*

(in Rs. Crores)

* The amount retained by the Centre and the States will not match with the Gross GST Collection as the amount retained by States includes the Compensation paid to the States during the year from the Cess collected