Lok Sabha Question No. 319 (STARRED), answered on 2019-07-15
Subject: Revenue Earnings under GST
Ministry: FINANCE
Asked by: Kuldeep Rai Sharma

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

## LOK SABHA STARRED QUESTION NO- 319

TO BE ANSWERED ON MONDAY, JULY 15, 2019/ASHADHA 24, 1941 (SAKA)

## REVENUE EARNINGS UNDER GST

## *319. SHRI KULDEEP RAI SHARMA:

Will the Minister of FINANCE be pleased to state:

- (a) the details of revenue earnings under the Goods and Services Tax (GST) since its implementation, month-wise;
- (b) the details of revenue earnings one year prior to introduction of GST, month-wise;
- (c) the details of GST to be paid and already paid to various States/UTs including the Andaman and Nicobar Islands since implementation of GST, month and State/UTwise;

(d) whether it is a fact that GST compensation has gone up during the last few years and if so, the details thereof;

(e) whether the States/UTs are losing revenue due to GST; and

- (f) if so, the manner in which the Government is planning to go ahead in this regard to shore up GST revenue?

## ANSWER MINISTER OF FINANCE (Ms. NIRMALA SITHARAMAN)

(a) to (f): A Statement is laid on the table of the House.

*****

## STATEMENT AS REFERRED TO IN REPLY TO PARA A TO F OF LOK SABHA STARRED QUESTION NO 319 FOR ANSWER ON 15 th  JULY 2019

- (a) The month-wise gross collection of Goods and Services Tax (GST) for FY 201718, FY 2018-19 and FY 2019-20 are as under:

(Figures in Rs. Crore)

| Month     | 2017-18   |   2018-19 | 2019-20   |
|-----------|-----------|-----------|-----------|
| April     | --        |    103459 | 113865    |
| May       | --        |     94016 | 100289    |
| June      | --        |     95610 | 99,939    |
| July      | 21572     |     96483 |           |
| August    | 95633     |     93960 |           |
| September | 94064     |     94442 |           |
| October   | 93333     |    100710 |           |
| November  | 83780     |     97637 |           |
| December  | 84314     |     94726 |           |
| January   | 89825     |    102503 |           |
| February  | 85962     |     97247 |           |
| March     | 92167     |    106577 |           |
| Total     | 740650    |   1177369 | 314093    |
| Average   | 89885     |     98114 | 104698    |

It is clear from the above table that the average gross GST collection in the FY 201819 has been Rs. 98,114 crores which is higher than the previous year's average gross GST collection of Rs. 89,885 crores.

- (b)  The  Central  indirect  taxes  [Customs  +Central  Excise  +Service  Tax]  revenue earnings (month-wise) during one year prior to introduction of GST including revenue not subsumed in GST is given below: -
- (c)  The  details  of  total  GST  accrued  to  States/UTs  including  SGST  and  IGST Settlement  (Regular  &  Provisional)  month-wise  and  State-wise  are  as  given  in Annexure.
- (d)   The details of compensation released to the States including UTs of Delhi and Puducherry after implementation of GST w.e.f. 01.07.2017 are as per details given below: -
- (e) & (f) The total GST collection of the States/UTs for the year 2018-19 is Rs. 518447 crores against GST collection Rs. 291100 crores in the FY 2017-18(only Aug'17 to Mar'2018).  The  GST  collection  of  the  States/UTs  has  been  showing  steady improvement over the period of time. In addition, they are also assured a growth of 14%  for  a  period  of  five  years  through  payment  of  compensation  by  the  Central Government.

(Rs. In crore)

| Month        | Central indirect taxes [Customs +Central Excise +Service Tax] revenue   |
|--------------|-------------------------------------------------------------------------|
| July, 2016   | 66,878                                                                  |
| August, 2016 | 65,254                                                                  |
| Sept, 2016   | 71,623                                                                  |
| Oct, 2016    | 77,644                                                                  |
| Nov, 2016    | 69,534                                                                  |
| Dec, 2016    | 74,548                                                                  |
| Jan, 2017    | 73,678                                                                  |
| Feb, 2017    | 67,216                                                                  |
| March, 2017  | 91,152                                                                  |
| April, 2017  | 74,132                                                                  |
| May, 2017    | 73,100                                                                  |
| June, 2017   | 73,896                                                                  |

| Period for which compensation has been released   |   Amount (Rs. in Crore) |
|---------------------------------------------------|-------------------------|
| 2017-18 (Jul, 17 to Mar, 18)                      |                   48178 |
| 2018-19 (Apl, 18 to Mar, 19)                      |                   81177 |
| Total                                             |                  129355 |

Concerted efforts have been made to improve tax compliance. Extensive automation of  business  processes,  application  of  e-way  bill  mechanism,  targeted  action  on compliance  verification,  enforcement  based  on  risk  assessment  and  proposed introduction of electronic invoice system are the steps taken for increasing the revenue collection.

*****

## GST paid to States/UTs (SGST including Regular and Provisional IGST Settlement)

| State Code 1   | State/UT Jammu and Kashmir   | Aug'17 187   | Sep'17 279   | Oct'17 309   | Nov'17 330   | Dec'17 330   | 369       | Total   | Jan'18 Feb'18 514   | Mar'18 293   |            |            | Jul'18 2611   | Apr'18 May'18   | 389            | 316        | Jun'18   | Aug'18 635 353 427   | Total Apr'19   | May'19   | 387      | Jun'19   | Sep'18 Oct'18 351 538   | 392       | 476         | Nov'18    |         | Feb'19   | Dec'18 Jan'19 307   | Mar'19   |        | 569              |            |           |       | 5139              | 392 421   |       | 523            |         |     |       |      |             |
|----------------|------------------------------|--------------|--------------|--------------|--------------|--------------|-----------|---------|---------------------|--------------|------------|------------|---------------|-----------------|----------------|------------|----------|----------------------|----------------|----------|----------|----------|-------------------------|-----------|-------------|-----------|---------|----------|---------------------|----------|--------|------------------|------------|-----------|-------|-------------------|-----------|-------|----------------|---------|-----|-------|------|-------------|
| 2              | Himachal Pradesh             | 197          | 204          | 209          | 226          | 201          | 231       |         | 355                 | 210          |            | 1833       |               | 236             |                | 203        | 476      | 239                  |                | 280      | 222      | 356      | 266                     |           | 337 250 231 | 339 3435  |         | 339      |                     |          | 258    |                  |            |           |       |                   | 290       |       |                |         |     |       |      |             |
| 3 4            | Punjab Chandigarh            | 855 94       | 941 100      | 107          | 956 932 103  | 857 98       | 951 105   |         | 1518 97             | 95           | 890        | 7900       | 800           | 1016            | 780 114        | 89         | 1819 194 | 957 1101 134         |                | 110      | 940 121  | 1474     | 915 105 156             | 114       | 149         | 1296      | 1015    | 966      | 110                 | 1543     | 1305   | 1295 148         | 136        | 995       | 13574 |                   |           | 117   |                | 950 108 |     |       |      |             |
| 5              | Uttarakhand                  | 244          | 286          | 269          | 335          | 302          | 1349      | 349     | 515                 | 312          |            | 2611       | 346           | 298             |                |            | 637      | 326 371              | 310            |          | 533 344  |          |                         | 406 505   |             | 286       | 4880    |          | 515                 |          |        | 516 430 425      |            |           |       |                   |           |       |                |         |     |       |      |             |
| 6 7            | Haryana Delhi                | 985 1499     | 1262 1662    | 1377 1821    | 1216 1702    | 1556         | 1716      | 1318    | 2012 2175           | 1327         | 10845 1493 | 1476 13624 | 2075          | 1328 1165       | 2353 2259      | 1404       | 1405     | 1546 1497            |                | 1250     | 1907     |          | 1383 1259               | 1437      | 1725        | 1463      | 1427    |          |                     | 1780     | 19043  | 1728             | 2059       | 1493 1231 | 1468  |                   |           |       |                |         |     |       |      | 1032        |
| 8              | Rajasthan                    | 1210         | 1348         | 1450         | 1449         | 1505         |           | 1538    | 2188                | 1503         | 12189      |            | 1628          | 1448 2750       | 1708           | 1813       |          |                      | 1513           |          | 2478     |          | 1844                    | 1584 2104 | 2019        | 1367 1836 | 1851    | 2368     |                     | 1552     | 1830   | 19447 23341 2063 |            | 1766 1769 |       |                   |           |       |                |         |     |       |      |             |
| 9              | Uttar Pradesh                | 3123         | 2634         | 2991         | 3048         | 2956         |           | 3141    | 4399                | 3162         | 25454      | 3806       |               | 3131            | 5566           |            |          | 3503                 | 3558           | 3013     |          | 4544     |                         |           | 4369 3696   |           | 3498    | 4434     |                     | 3516     |        | 46632            | 4735       |           |       |                   |           |       |                |         |     |       |      |             |
| 10 11          | Bihar Sikkim                 | 654 30       | 607 14       | 799 19       | 814 24       | 830 21       | 22        | 818     | 1372 30             | 852 32       | 6746       |            | 1023 193      |                 | 953 28         | 1874 26    |          | 45 43 35             | 1130           | 1251     | 1040 29  | 23       |                         | 41        | 1642 31     | 1384      | 1104 34 |          | 1193                | 1136 30  | 42     | 1562             | 15291 1554 | 3793      |       | 408               | 55        |       | 3907 1181 1362 |         |     | 47    |      | 34          |
| 12             | Arunachal Pradesh            | 16           | 15           | 20           | 23           | 28           |           | 43      | 41                  | 39           |            |            | 47            |                 |                | 41         | 63       |                      | 224            |          | 39 46    |          | 42                      | 55        |             |           | 41      | 33       | 43                  | 48       |        |                  | 51         | 50        | 84    |                   |           | 600   |                | 75      |     |       |      | 67          |
| 13 14          | Nagaland Manipur             | 14 20        | 16 25        | 18 32        | 31           | 37           | 24 37     | 32      | 39 64               | 56           | 24         | 22         | 188 32 302    |                 | 31 55          | 48 41      |          | 32 69 64 47          |                | 44       | 31 30    | 48       | 44 61                   |           | 43          | 49        |         |          |                     | 37       | 66 66  |                  | 70         | 56        | 54    | 470 83            | 57        | 694   |                |         |     | 47 56 |      | 44 65       |
| 15             | Mizoram                      | 11           | 14 43        | 15 67        | 54           | 24 61        | 61        | 21      | 39 100              | 27           | 61         |            | 19 170 480    | 31              | 33 70          | 42 70      |          | 34                   |                | 40 76    | 38 42 75 | 30       | 35 65 98                |           |             |           | 69      | 35 69    | 36 92               |          | 60     | 49               | 108        | 47        | 978   | 455 105           |           |       |                |         | 79  |       |      | 40 93       |
| 16 17 18       | Tripura Meghalaya Assam      | 35 33 392    | 36 417       | 42 474       | 42           | 41 483       | 56        | 532     | 79 777              | 48 4077      | 519        | 483        | 376           | 112 96          | 62 71          | 48 654 983 | 576      | 74 61 606 662        |                | 54       | 56       |          | 88 552 823              |           | 78          | 59        | 632     | 57 646   |                     | 899      | 78 746 |                  | 624        | 688       | 8401  | 806               |           |       | 103 860        | 2589    |     | 71    | 2060 | 78 730 2106 |
| 19             | West Bengal Jharkhand        | 1449         | 1750 365     | 1777 473     | 1738         |              | 1692 1818 | 490     | 791                 | 559          | 490        |            | 15174         | 1899            | 2710 2240 2017 | 4124       | 591      | 3264 500 947         | 2092 614       | 2211     | 626      | 1881 551 |                         | 2777      |             |           |         | 861      |                     | 1901     | 2688   | 637              |            | 769       | 2384  | 2117 2139 634 645 |           | 27370 | 827 8201       | 886     | 604 |       |      |             |
| 20 21          | Odisha                       | 461 654      | 702          | 861          |              | 495 724      |           | 841     |                     | 836          |            | 727        | 6628          | 1010            | 1282           | 717        |          |                      | 1518           | 937      | 999 884  |          | 814                     | 1294      | 1028        |           | 851     |          | 933                 |          |        | 1398             |            |           |       | 12384             |           | 1426  |                |         | 842 |       |      | 594 1081    |

ANNEXURE

(Figures in ₹ Crore)