Lok Sabha Question No. 1642 (UNSTARRED), answered on 2020-03-02
Subject: SGST, CGST and IGST Revenue
Ministry: FINANCE
Asked by: Lavu Sri Krishna Devarayalu

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

## LOK SABHA UNSTARRED QUESTION NO- 1642

TO BE ANSWERED ON MONDAY, 2 nd  MARCH, 2020

## SGST, CGST and IGST Revenue

## 1642. SHRI LAVU SRI KRISHNA DEVARAYALU:

Will the Minister of FINANCE be pleased to state:

- (a) the details of SGST, CGST and IGST revenue generated from the State of Andhra Pradesh since implementation of GST laws, month-wise;
- (b) the percentage of share of Andhra Pradesh out of the said revenue generated SGST, CGST and IGST-wise;
- (c) the details of revenue paid back to Andhra Pradesh since implementation of GST, month-wise;
- (d) the manner in which the Ministry is going to compensate the State if there is less revenue generated and whether all the compensation till February, 2020, has been paid to the State; and
- (e) if not, the details of balance to be paid to the State and the time by which it is going to be paid?

## ANSWER

## THE MINISTER OF STATE IN MINISTRY OF FINANCE (SHRI ANURAG SINGH THAKUR)

- (a), (b) & (c) The details of SGST, CGST and IGST revenue generated from and paid back to the State of Andhra Pradesh since implementation of GST, month-wise are in Annexure.
- (d) & (e) As per provision in the GST (Compensation to States) Act, 2017, compensation is being released to the States on bi-monthly basis for loss of revenue on account of implementation of GST. Taking into account projected GST Cess collection in the current FY 2019-20 and unutilized balance of Cess available in the pool from previous years (2017-18 & 2018-19), a revised budget provision of  Rs.1,21,200  crore  has  been  made  to  pay  GST  compensation  to  States/UTs  for  FY  2019-20. Accordingly, GST compensation has been released fully to the State of Andhra Pradesh for AprilSeptember, 2019 and partly for October-November, 2019.  The details of the GST compensation released to Andhra Pradesh for FY 2019-20 are given below: -

| Period for which compensation has been released   | Amount (Rs. in Crore)   |
|---------------------------------------------------|-------------------------|
| April-May, 2019                                   | 0                       |
| June-July, 2019                                   | 529                     |
| Aug-Sept, 2019                                    | 925                     |
| Oct-Nov, 2019                                     | 387*                    |
| Total                                             | 1841                    |

## ANNEXURE TO LOK SABHA UNSTARRED Q. NO. 1642 DUE FOR 02.03.2020

## Gross GST Revenue generated and paid back - Andhra Pradesh

In Rs. Crore

| Month   | SGST     | CGST     | IGST*    | Total     | SGST post IGST settlements   | %age (E/D)   |
|---------|----------|----------|----------|-----------|------------------------------|--------------|
|         | A        | B        | C        | D         | E                            | F            |
| Jul'17  | 2.59     | 2.60     | 4.32     | 9.52      | 2.59                         | 27%          |
| Aug'17  | 660.89   | 448.07   | 755.96   | 1,864.92  | 1047.30                      | 56%          |
| Sep'17  | 634.92   | 428.46   | 718.73   | 1,782.11  | 1163.01                      | 65%          |
| Oct'17  | 701.86   | 435.16   | 670.84   | 1,807.86  | 1392.25                      | 77%          |
| Nov'17  | 588.89   | 389.38   | 669.29   | 1,647.57  | 1226.74                      | 74%          |
| Dec'17  | 572.87   | 390.48   | 608.72   | 1,572.07  | 1209.83                      | 77%          |
| Jan'18  | 713.84   | 489.06   | 697.32   | 1,900.22  | 1477.69                      | 78%          |
| Feb'18  | 581.44   | 415.89   | 742.90   | 1,740.23  | 1965.62                      | 113%         |
| Mar'18  | 618.97   | 445.98   | 783.06   | 1,848.01  | 1341.33                      | 73%          |
| 2017-18 | 5,076.29 | 3,445.09 | 5,651.13 | 14,172.51 | 10,826.35                    | 76%          |
| Apr'18  | 812.46   | 529.43   | 883.39   | 2,225.28  | 1638.23                      | 74%          |
| May'18  | 689.92   | 488.45   | 762.84   | 1,941.21  | 1345.51                      | 69%          |
| Jun'18  | 668.17   | 460.33   | 780.49   | 1,908.99  | 2257.78                      | 118%         |
| Jul'18  | 723.34   | 483.57   | 776.03   | 1,982.94  | 1560.06                      | 79%          |
| Aug'18  | 646.09   | 448.51   | 777.33   | 1,871.93  | 1570.00                      | 84%          |
| Sep'18  | 692.61   | 493.36   | 808.7    | 1,994.67  | 1500.21                      | 75%          |
| Oct'18  | 786.62   | 548.33   | 856.43   | 2,191.38  | 2065.06                      | 94%          |
| Nov'18  | 741.88   | 528.97   | 858.34   | 2,129.19  | 1649.23                      | 77%          |
| Dec'18  | 697.53   | 503.75   | 831.58   | 2,032.86  | 1790.21                      | 88%          |
| Jan'19  | 785.8    | 538.51   | 811.71   | 2,136.02  | 1612.57                      | 75%          |
| Feb'19  | 740.28   | 536.88   | 795.66   | 2,072.82  | 1685.02                      | 81%          |
| Mar'19  | 912.22   | 671.84   | 987.55   | 2,571.61  | 2072.22                      | 81%          |
| 2018-19 | 8,896.92 | 6,231.93 | 9,930.05 | 25,058.90 | 20,746.10                    | 83%          |
| Apr'19  | 924.03   | 677.65   | 924.13   | 2,525.81  | 2060.80                      | 82%          |
| May'19  | 776.9    | 528.4    | 797.92   | 2,103.22  | 1605.26                      | 76%          |
| Jun'19  | 760.43   | 538.82   | 898.66   | 2,197.91  | 1630.22                      | 74%          |
| Jul'19  | 746.63   | 514.29   | 847.83   | 2,108.75  | 1944.81                      | 92%          |
| Aug'19  | 700      | 499.97   | 892.84   | 2,093.09  | 1481.49                      | 71%          |
| Sep'19  | 660.46   | 473.74   | 746.16   | 1,880.36  | 1507.27                      | 80%          |
| Oct'19  | 656.57   | 470.07   | 716.4    | 1,843.04  | 1424.97                      | 77%          |
| Nov'19  | 767.3    | 496.73   | 746.75   | 2,010.78  | 1766.13                      | 88%          |
| Dec'19  | 768.81   | 540.13   | 719.76   | 2,028.70  | 1583.33                      | 78%          |
| Jan'20  | 860.74   | 609.78   | 776.19   | 2,246.71  | 1824.11                      | 81%          |
| 2019-20 | 7,622.15 | 5,349.58 | 8,066.64 | 21,038.37 | 16,828.38                    | 80%          |