Lok Sabha Question No. 1666 (UNSTARRED), answered on 2023-07-31
Subject: Share of West Bengal in GST Collection
Ministry: FINANCE
Asked by: Mala Roy, Ravindra Kushawaha, Mahabali Singh, Ravi Kishan Shukla, Khagen Murmu

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

## LOK SABHA UNSTARRED QUESTION NO. 1666

TO BE ANSWERED ON MONDAY, JULY 31, 2023 / SRAVANA 9, 1945 (Saka)

## Share of West Bengal in GST Collection

1666. SHRIMATI MALA ROY: SHRI RAVINDRA KUSHWAHA: SHRI MAHABALI SINGH: SHRI RAVI KISHAN: SHRI KHAGEN MURMU:

Will the Minister of FINANCE be pleased to state:

- (a) the details of Goods and Service Tax collection in Bihar, Uttar Pradesh and West Bengal during each of the last three years;
- (b) the amount of GST compensation released by the Government to Bihar and Uttar Pradesh during the above-said period; and
- (c) the GST compensation amount payable by the Central Government to the Governments of Bihar, Uttar Pradesh and West Bengal?

## ANSWER

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

- (a): The details of Goods and Services Tax collection on all supplies excluding import of goods in Bihar, Uttar Pradesh and West Bengal are as under: -

(Rs. in crore)

|   S. No. | Name of the State   | FY 2020-21   | FY 2021-22   | FY 2022-23   |
|----------|---------------------|--------------|--------------|--------------|
|        1 | Bihar               | 11,638.07    | 13,534.32    | 16,547.50    |
|        2 | Uttar Pradesh       | 59,721.29    | 73,864.99    | 87,969.83    |
|        3 | West Bengal         | 39,693.64    | 47,898.49    | 58,059.58    |

- (b) & (c): As per the provisions of section 7(2) of Goods and Services Tax (Compensation to States)  Act,  2017,  enacted  by  Parliament,  the  compensation  payable  to  a  State  shall  be provisionally calculated and released at the end of every two months period, and shall be finally calculated for every financial year after the receipt of final revenue figures, as audited by the Comptroller and Auditor General of India. Government of India has already released the entire amount of provisionally admissible GST compensation to all States/UTs including Bihar, Uttar Pradesh and West Bengal for loss of revenue arising on account of implementation of Goods and Services Tax for five years i.e., from 1st July, 2017 to 30th June, 2022. Final Compensation arising out of reconciliation of provisional figures with audited figures is released immediately on receipt of AG's certificate and no amount is pending for release. The details of amount of GST

compensation released by the Central Government to Bihar, Uttar Pradesh and West Bengal during the last three years are as under:-

| Details of GST Compensation released during the year (FY-wise) (Rs. in crore)   | Details of GST Compensation released during the year (FY-wise) (Rs. in crore)   | Details of GST Compensation released during the year (FY-wise) (Rs. in crore)   | Details of GST Compensation released during the year (FY-wise) (Rs. in crore)   | Details of GST Compensation released during the year (FY-wise) (Rs. in crore)   |
|---------------------------------------------------------------------------------|---------------------------------------------------------------------------------|---------------------------------------------------------------------------------|---------------------------------------------------------------------------------|---------------------------------------------------------------------------------|
| S. No.                                                                          | Name of the State                                                               | FY 2020-21*                                                                     | FY 2021-22*                                                                     | FY 2022-23                                                                      |
| 1.                                                                              | Bihar                                                                           | 8,264                                                                           | 8,761                                                                           | 184                                                                             |
| 2.                                                                              | Uttar Pradesh                                                                   | 15,331                                                                          | 16,439                                                                          | 11,291                                                                          |
| 3.                                                                              | West Bengal                                                                     | 10,207                                                                          | 10,956                                                                          | 8,228                                                                           |

*Includes an amount released as back to back loan in lieu of GST compensation.

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