Lok Sabha Question No. 92 (UNSTARRED), answered on 2021-11-29
Subject: CGST, SGST and IGST Collections
Ministry: FINANCE
Asked by: D. M. Kathir Anand, Dr. T. Sumathy (a) Thamizhachi Thangapandian

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

## LOK SABHA UNSTARRED QUESTION NO. 92

ANSWERED ON MONDAY, NOVEMBER 29, 2021/ AGRAHAYANA 8, 1943 (SAKA)

## CGST, SGST and IGST Collections

92. SHRI D.M. KATHIR ANAND: DR. T. SUMATHY (a) THAMIZHACHI THANGAPANDIAN:

Will the Minister of FINANCE be pleased to state:

- (a) whether the GST collections for the last two years have increased;
- (b) if so, the details of CGST, SGST and IGST collections made during the last three years, State wise;
- (c) the details of the pending dues to be paid to the State Government of Tamil Nadu and its breakup; and
- (d) the effective steps taken by the Union Government for the timely payment of GST dues and funds to the State Government of Tamil Nadu in the future?

## ANSWER

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

- (a) & (b): The details of CGST, SGST and IGST collections (State-wise) during the last three years are as per Annexure I .
- (c)  &  (d):  As  per  the  provisions  of  the  GST  (Compensation  to  States)  Act,  2017,  GST compensation for financial years 2017-18, 2018-19 and 2019-20 has already been paid to all States  including  Tamil  Nadu.  The  economic  impact  of  the  pandemic  has  led  to  higher compensation requirement due to lower GST collection and at the same time lower collection of GST compensation cess. GST compensation of Rs. 9845.4278 crore has been released to Tamil Nadu to partly meet the compensation payable for the period April'20 to March'21 as the amount in GST Compensation Fund was not adequate to meet the full compensation requirement.

The issue of  GST Compensation to States has been deliberated in the 41st and 42nd GST Council meetings. Accordingly, in FY 20-21, Centre had borrowed Rs. 1.1 lakh crore under a special window and passed on to the States as back-to-back loan to help the States to meet the resource gap due to short-release of compensation on account of inadequate balance in the Compensation Fund. This arrangement has been finalized after detailed deliberations with the States and all States have opted for this arrangement. Subsequent to deliberations in the 43rd GST Council meeting, Centre has borrowed Rs. 1.59 lakh crores from the market through special window in current FY and passed it to the States/ UTs as a back-to-back loan as was done in last year. The quantum of funds released to Tamil Nadu State as loan is Rs.6241 crore for FY 2020-21 and Rs. 8095.25 crore for FY 2021-22. In addition, depending on the amount available in the Compensation Fund, Centre has also been releasing the regular GST compensation to States  to  make  up  for  GST  revenue  shortfall.  Taking  into  account,  the  GST  Compensation released from Compensation Fund as well as back-to-back loan released in FY 2020-21 and FY 2021-22, GST compensation of Rs. 2894 crore and Rs. 2049 crore is pending to Tamil Nadu for period April'20 to March'21 and April-September, 2021 respectively as per provisional figures.

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## Details of CGST, SGST and IGST Collections (State-wise)

| State   |                   | 2019-20   | 2019-20   | 2019-20   | 2020-21   | 2020-21   | 2020-21   | 2021-22 (up to 23 rd Nov, 2021)   | 2021-22 (up to 23 rd Nov, 2021)   | 2021-22 (up to 23 rd Nov, 2021)   |
|---------|-------------------|-----------|-----------|-----------|-----------|-----------|-----------|-----------------------------------|-----------------------------------|-----------------------------------|
| Code    | State/UT          | CGST      | SGST      | IGST      | CGST      | SGST      | IGST      | CGST                              | SGST                              | IGST                              |
| 01      | Jammu and Kashmir | 1,060     | 1,804     | 1,104     | 951       | 1,553     | 1,085     | 952                               | 1,411                             | 845                               |
| 02      | Himachal Pradesh  | 1,207     | 1,814     | 4,919     | 1,178     | 1,664     | 4,202     | 875                               | 1,278                             | 3,132                             |
| 03      | Punjab            | 3,674     | 6,133     | 5,217     | 3,490     | 5,522     | 4,728     | 2,981                             | 4,531                             | 4,344                             |
| 04      | Chandigarh        | 387       | 556       | 1,032     | 302       | 410       | 927       | 227                               | 308                               | 704                               |
| 05      | Uttarakhand       | 2,519     | 3,924     | 8,090     | 2,263     | 3,232     | 6,753     | 1,652                             | 2,423                             | 4,679                             |
| 06      | Haryana           | 9,560     | 13,922    | 32,407    | 8,795     | 11,960    | 30,319    | 7,123                             | 9,525                             | 23,255                            |
| 07      | Delhi             | 9,249     | 11,988    | 21,831    | 7,196     | 8,899     | 19,586    | 6,043                             | 7,326                             | 15,719                            |
| 08      | Rajasthan         | 8,946     | 12,197    | 10,207    | 8,318     | 11,108    | 10,863    | 6,507                             | 8,551                             | 8,291                             |
| 09      | Uttar Pradesh     | 14,258    | 22,043    | 16,218    | 13,506    | 19,725    | 15,580    | 10,898                            | 15,375                            | 12,858                            |
| 10      | Bihar             | 3,255     | 5,842     | 1,480     | 3,208     | 5,370     | 1,382     | 2,461                             | 3,933                             | 1,122                             |
| 11      | Sikkim            | 145       | 212       | 1,889     | 142       | 194       | 1,929     | 118                               | 166                               | 1,574                             |
| 12      | Arunachal Pradesh | 224       | 290       | 66        | 258       | 326       | 64        | 157                               | 197                               | 61                                |
| 13      | Nagaland          | 100       | 145       | 62        | 146       | 188       | 50        | 95                                | 124                               | 45                                |
| 14      | Manipur           | 157       | 249       | 27        | 147       | 210       | 34        | 139                               | 186                               | 29                                |
| 15      | Mizoram           | 82        | 135       | 78        | 80        | 123       | 54        | 74                                | 103                               | 23                                |
| 16      | Tripura           | 238       | 365       | 75        | 274       | 371       | 84        | 182                               | 243                               | 55                                |
| 17      | Meghalaya         | 232       | 335       | 950       | 222       | 295       | 815       | 183                               | 224                               | 666                               |

## Annexure I

(Rs. In Crores)

| 18   | Assam                       | 3,050    | 4,212    | 2,682    | 2,986    | 3,895    | 2,840    | 2,360    | 2,960    | 2,167    |
|------|-----------------------------|----------|----------|----------|----------|----------|----------|----------|----------|----------|
| 19   | West Bengal                 | 12,613   | 16,815   | 9,964    | 11,784   | 14,937   | 9,718    | 9,300    | 11,650   | 7,465    |
| 20   | Jharkhand                   | 4,006    | 5,490    | 8,140    | 3,736    | 4,865    | 7,310    | 3,107    | 3,922    | 7,485    |
| 21   | Odisha                      | 6,534    | 8,713    | 8,707    | 6,556    | 8,292    | 8,798    | 6,745    | 7,922    | 8,286    |
| 22   | Chhattisgarh                | 4,446    | 5,581    | 7,961    | 4,650    | 5,444    | 8,456    | 3,749    | 4,338    | 6,291    |
| 23   | Madhya Pradesh              | 6,413    | 8,841    | 7,575    | 6,309    | 8,225    | 6,942    | 4,540    | 5,936    | 5,334    |
| 24   | Gujarat                     | 21,500   | 27,271   | 25,565   | 20,217   | 24,701   | 24,607   | 17,188   | 20,970   | 20,482   |
| 25   | Daman and Diu               | 113      | 167      | 875      | 38       | 52       | 215      | 1        | 1        | 1        |
| 26   | Dadra and Nagar Haveli      | 204      | 287      | 1,318    | 274      | 355      | 1,719    | 265      | 348      | 1,459    |
| 27   | Maharashtra                 | 50,683   | 62,275   | 61,447   | 44,847   | 53,344   | 58,164   | 36,864   | 44,296   | 47,430   |
| 29   | Karnataka                   | 19,824   | 26,472   | 27,667   | 18,187   | 23,237   | 26,714   | 14,122   | 17,924   | 21,863   |
| 30   | Goa                         | 1,051    | 1,529    | 1,667    | 782      | 1,080    | 1,389    | 603      | 835      | 1,146    |
| 31   | Lakshadweep                 | 8        | 12       | 1        | 6        | 7        | 1        | 5        | 5        | 1        |
| 32   | Kerala                      | 6,081    | 9,457    | 3,576    | 5,728    | 8,338    | 3,204    | 4,258    | 6,049    | 3,247    |
| 33   | Tamil Nadu                  | 19,185   | 27,141   | 22,210   | 17,712   | 23,870   | 21,952   | 14,108   | 18,966   | 17,514   |
| 34   | Puducherry                  | 245      | 387      | 1,233    | 211      | 322      | 1,110    | 138      | 230      | 788      |
| 35   | Andaman and Nicobar Islands | 131      | 193      | 35       | 96       | 129      | 30       | 81       | 115      | 29       |
| 36   | Telangana                   | 9,406    | 12,977   | 10,936   | 8,822    | 11,796   | 10,567   | 6,805    | 9,137    | 8,317    |
| 37   | Andhra Pradesh              | 6,534    | 9,265    | 9,772    | 6,328    | 8,579    | 9,143    | 4,998    | 6,805    | 7,592    |
| 38   | Ladakh                      | 1        | 1        | 0        | 41       | 53       | 17       | 41       | 55       | 20       |
|      | TOTAL                       | 2,27,321 | 3,09,040 | 3,16,979 | 2,09,786 | 2,72,673 | 3,01,352 | 1,69,943 | 2,18,368 | 2,44,319 |