Lok Sabha Question No. 2849 (UNSTARRED), answered on 2018-08-03
Subject: GST Collections
Ministry: FINANCE
Asked by: RABINDRA KUMAR JENA

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

## LOK SABHA UNSTARRED QUESTION NO. 2849

TO BE ANSWERED ON FRIDAY, THE 3 rd  AUGUST, 2018 SHRAVANA 12, 1940 (SAKA)

## GST Collections

## 2849 SHRI RABINDRA KUMAR JENA:

Will the Minister of FINANCE be pleased to state:

- a) whether the Government maintains month-wise data of Goods and Services Tax (GST) collections available with the Government from July 2017 to June 2018;
- b) if so, the details thereof and if not, the reasons therefor;
- c) whether this month-wise data is available on an accrual basis, i.e. net off refunds, set-offs and readjustments done to data of GST collected each month;
- d) if so, the details thereof and if not, the reasons for not maintaining such data;
- e) whether the Government maintains data of Integrated Goods and Services Tax (IGST) collected and apportioned to the Central Government each month, if so, the details  of  the  same  from  July  2017-June  2018  and  if  not,  the  reasons  for  not maintaining such data; and
- f) whether any IGST funds collected have not been apportioned or remain unresolved from July 2017-June 2018 and if so, the details thereof?

## ANSWER MINISTER OF STATE IN MINISTRY OF FINANCE (SHRI SHIV PRATAP SHUKLA)

- (a) & (b) Yes Sir, the Government maintains month-wise data of Goods & Services Tax collection.  The  details  of  collection  from  July,  2017  to  June  2018  are  at Annexure.
- (c) & (d) The accounting of GST collections in the Central Government is done on the cash  basis.  Accordingly,  the  accounting  with  regard  to  CGST,  IGST  and Compensation Cess is done upon the happening of actual event of collections, refunds and settlements. The details are at Annexure.
- (e) & (f): Yes, the Government maintains the data of IGST collected and apportioned. The month wise details are at Annexure.

Apart  from  the  regular  monthly  IGST  settlement,  the  Government  has  done provisional settlement of un-apportioned IGST lying with the Centre of a total of Rs. 85000 crores (Rs 35,000 in month of February, 2018 and Rs. 50,000 crore in month of June, 2018) equally between Centre and States.

*****

|           | CGST   | CGST   | CGST           | CGST   |        |        | IGST           |        | Comp. Cess   | Comp. Cess   | Comp. Cess   | Total Net   |
|-----------|--------|--------|----------------|--------|--------|--------|----------------|--------|--------------|--------------|--------------|-------------|
| Month     | Gross  | Refund | Settlement (+) | Net    | Gross  | Refund | Settlement (-) | Net    | Gross        | Refund       | Net          |             |
| July      | 10     |        |                | 10     | 20958  |        |                | 20958  | 593          |              | 593          | 21561       |
| August    | 15252  |        | 3297           | 18549  | 49968  |        | 10978          | 38990  | 7156         |              | 7156         | 64695       |
| September | 15131  |        | 5081           | 20212  | 48930  |        | 15933          | 32997  | 8024         |              | 8024         | 61233       |
| October   | 14962  |        | 7855           | 22817  | 47995  | 76     | 21144          | 26775  | 8032         |              | 8032         | 57624       |
| November  | 13690  |        | 10145          | 23836  | 42694  | 48     | 24027          | 18619  | 7103         |              | 7103         | 49557       |
| December  | 13928  | 86     | 10348          | 24190  | 42765  | 805    | 24835          | 17125  | 7922         | 23           | 7898         | 49213       |
| January   | 14874  | 287    | 8583           | 23170  | 45338  | 2247   | 23651          | 19441  | 8070         | 21           | 8049         | 50660       |
| February  | 14763  | 511    | 28827          | 43079  | 42382  | 2325   | 59806          | -19749 | 8196         | 23           | 8172         | 31502       |
| March     | 16266  | 1015   | 12140          | 27390  | 46326  | 7294   | 25564          | 13468  | 7520         | 42           | 7478         | 48336       |
| Total     | 118876 | 1899   | 86275          | 203253 | 387356 | 12794  | 205938         | 168623 | 62614        | 109          | 62505        | 434381      |

GST Collection (FY 2018-19)

|           | CGST   | CGST   | CGST           | CGST   | IGST   | IGST   | IGST           | IGST   | Comp. Cess   | Comp. Cess   | Comp. Cess   | Total Net   |
|-----------|--------|--------|----------------|--------|--------|--------|----------------|--------|--------------|--------------|--------------|-------------|
| Month     | Gross  | Refund | Settlement (+) | Net    | Gross  | Refund | Settlement (-) | Net    | Gross        | Refund       | Net          |             |
| April     | 18653  | 392    | 13841          | 32102  | 50548  | 1852   | 28395          | 20301  | 8554         | 16           | 8538         | 60942       |
| May       | 15866  | 681    | 12931          | 28116  | 49120  | 5800   | 25261          | 18060  | 7339         | 75           | 7265         | 53440       |
| June (FF) | 15968  | 593    | 15676          | 31052  | 49498  | 9223   | 30338          | 9937   | 8122         | 105          | 8017         | 49005       |
| Total     | 50487  | 1666   | 42448          | 91270  | 149166 | 16875  | 83993          | 48298  | 24015        | 195          | 23820        | 163388      |