Lok Sabha Question No. 2272 (UNSTARRED), answered on 2024-12-09
Subject: GST Targets
Ministry: FINANCE
Asked by: Dr. Amar Singh, Shri Rajesh Ranjan

2272 SHRI RAJESH RANJAN: DR. AMAR SINGH:

Will the Minister of FINANCE be pleased to state:

(a) the total GST collected by the Government since the inception of GST Act till date, year-wise and State-wise; (b) the total GST retained by the Union Government from the GST collected since the inception of GST Act till date, year-wise and State-wise; (c) the total GST returned to States from the GST collected since the inception of GST Act till date, year-wise and State-wise; and (d) the steps taken by the Government to address the shortfall in GST revenue growth, which has fallen below the projections outlined in the Union Budget?

## ANSWER

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

(a) & (b): Gross GST (CGST + SGST + IGST+ Cess) collected both by the Union and the States from  FY  2017-18  (July  17  to  March  18)  to  FY  2024-25  (till  November,  2024)  is  given  as  per Annexure ' A '. GST collection consists of CGST, SGST or IGST depending upon intra-state or inter-state supply of Goods or services. CGST collected is credited to Consolidated Fund of India (CFI) while SGST collected  is  credited  directly  to  the  Consolidated  Fund  of  respective  States.  As  far  as  inter-state supply of goods or services including imports is concerned, IGST is being levied and collected by the Centre. The IGST so collected is apportioned / settled between the Union and the States/UTs on monthly basis, on the basis of place of consumption and cross utilization as envisaged under Goods and Services Tax Settlement of Funds Rules, 2017. Depending upon the amount of IGST remaining  un-apportioned,  provisional/advance  settlement  is  done  from  time  to  time.  Cess  is collected by the Centre and is further released to States/UTs as Compensation.

Net  GST  retained  by  the  Union  Government  (CGST  +  IGST  (Remaining  with  Centre  after settlement to States)) from FY 2017-18 (July 17 to March 18) to FY 2024-25 (till November, 2024) is given as per Annexure ' B '.

(c): State's share of GST (Gross SGST + IGST Settlement to States including ad-hoc Settlement + Compensation paid to States, including Back to Back loans) from FY 2017-18 (July 17 to March 18) to FY 2024-25 (till November, 2024) is given as per Annexure ' C '.

(d): The Government, on the recommendations of the GST Council, has taken several measures for  reforms  in  GST.  These  inter-alia  include  measures  for  improving  tax  compliance  such  as mandating e-way bill, ITC matching, e-invoice for B2C suppliers, deployment of artificial intelligence and  machine-based  analytics,  aadhaar  authentication  for  registration,  calibrated  action  on  nonfilers, stop filers, targeted assessment-based action on risky tax payer, etc.

*****

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

## LOK SABHA UNSTARRED QUESTION NO. 2272 TO BE ANSWERED ON MONDAY, THE 9th DECEMBER, 2024/ 18 AGRAHAYANA, 1946 (SAKA)

## GST Targets

## Gross GST Collection from FY 2017-18 (July 17 to March 18) to FY 2024-25 (till November, 2024)

| State Code   | State                       | 2017-18 (July 17 to March 18)   | 2018-19   | 2019-20   | 2020-21   | 2021-22   | 2022-23   | 2023-24   | 2024-25 (till Nov, 2024)   |
|--------------|-----------------------------|---------------------------------|-----------|-----------|-----------|-----------|-----------|-----------|----------------------------|
| 1            | Jammu and Kashmir           | 2,320                           | 3,792     | 4,010     | 3,648     | 4,692     | 5,246     | 6,704     | 4,861                      |
| 2            | Himachal Pradesh            | 5,309                           | 7,593     | 7,960     | 7,055     | 8,023     | 8,778     | 9,956     | 7,021                      |
| 3            | Punjab                      | 9,649                           | 13,979    | 15,235    | 13,913    | 18,406    | 20,949    | 24,061    | 17,769                     |
| 4            | Chandigarh                  | 1,170                           | 1,779     | 1,988     | 1,651     | 1,979     | 2,365     | 2,771     | 1,944                      |
| 5            | Uttarakhand                 | 10,967                          | 15,150    | 14,722    | 12,339    | 13,680    | 16,845    | 19,231    | 14,070                     |
| 6            | Haryana                     | 36,815                          | 55,233    | 59,560    | 54,890    | 68,142    | 86,668    | 1,02,914  | 78,102                     |
| 7            | Delhi                       | 26,445                          | 39,845    | 44,161    | 36,568    | 46,253    | 55,843    | 66,445    | 52,980                     |
| 8            | Rajasthan                   | 18,463                          | 30,722    | 32,821    | 31,797    | 38,480    | 45,458    | 50,174    | 35,436                     |
| 9            | Uttar Pradesh               | 36,891                          | 61,337    | 65,281    | 59,721    | 73,865    | 87,970    | 1,01,693  | 75,468                     |
| 10           | Bihar                       | 5,531                           | 10,755    | 12,640    | 11,638    | 13,534    | 16,548    | 18,021    | 12,760                     |
| 11           | Sikkim                      | 1,186                           | 1,917     | 2,248     | 2,266     | 2,811     | 3,156     | 3,707     | 2,696                      |
| 12           | Arunachal Pradesh           | 120                             | 398       | 581       | 651       | 710       | 1,023     | 1,308     | 765                        |
| 13           | Nagaland                    | 104                             | 227       | 317       | 389       | 420       | 566       | 711       | 426                        |
| 14           | Manipur                     | 122                             | 309       | 435       | 392       | 551       | 615       | 670       | 490                        |
| 15           | Mizoram                     | 67                              | 213       | 296       | 257       | 316       | 419       | 500       | 361                        |
| 16           | Tripura                     | 305                             | 556       | 680       | 732       | 777       | 884       | 1,053     | 747                        |
| 17           | Meghalaya                   | 648                             | 1,368     | 1,522     | 1,337     | 1,764     | 2,076     | 2,260     | 1,344                      |
| 18           | Assam                       | 4,969                           | 8,989     | 10,423    | 10,030    | 12,007    | 13,710    | 15,602    | 11,417                     |
| 19           | West Bengal                 | 23,333                          | 39,780    | 43,386    | 39,694    | 47,898    | 58,060    | 62,613    | 44,246                     |
| 20           | Jharkhand                   | 14,162                          | 23,916    | 22,847    | 20,482    | 27,854    | 32,019    | 34,738    | 23,905                     |
| 21           | Odisha                      | 14,849                          | 26,952    | 29,677    | 29,844    | 44,335    | 49,442    | 54,748    | 39,612                     |
| 22           | Chhattisgarh                | 13,008                          | 22,932    | 24,160    | 24,419    | 29,571    | 31,968    | 34,874    | 24,119                     |
| 23           | Madhya Pradesh              | 15,544                          | 25,683    | 28,354    | 27,005    | 31,255    | 36,232    | 42,174    | 29,438                     |
| 24           | Gujarat                     | 45,905                          | 73,440    | 78,923    | 74,346    | 97,155    | 1,14,221  | 1,25,168  | 90,838                     |
| 25           | Daman and Diu               | 922                             | 1,105     | 1,155     | 305       | 5         | 3         | 3         | 1                          |
| 26           | Dadra and Nagar Haveli      | 1,218                           | 1,718     | 1,810     | 2,349     | 3,141     | 3,771     | 4,333     | 2,896                      |
| 27           | Maharashtra                 | 1,05,186                        | 1,70,289  | 1,85,917  | 1,65,308  | 2,17,993  | 2,70,346  | 3,20,117  | 2,36,089                   |
| 29           | Karnataka                   | 48,138                          | 78,763    | 83,408    | 75,660    | 95,926    | 1,22,822  | 1,45,266  | 1,05,070                   |
| 30           | Goa                         | 2,772                           | 4,103     | 4,280     | 3,270     | 4,364     | 5,520     | 6,475     | 4,592                      |
| 31           | Lakshadweep                 | 7                               | 20        | 20        | 13        | 18        | 21        | 45        | 14                         |
| 32           | Kerala                      | 10,857                          | 16,343    | 19,234    | 17,349    | 22,264    | 27,371    | 30,677    | 21,822                     |
| 33           | Tamil Nadu                  | 45,318                          | 70,562    | 74,430    | 69,121    | 85,492    | 1,04,377  | 1,21,329  | 86,173                     |
| 34           | Puducherry                  | 1,317                           | 1,924     | 1,871     | 1,646     | 1,824     | 2,373     | 2,636     | 1,893                      |
| 35           | Andaman and Nicobar Islands | 162                             | 297       | 361       | 255       | 332       | 373       | 428       | 287                        |
| 36           | Telangana                   | 21,348                          | 36,408    | 39,820    | 36,346    | 45,081    | 51,831    | 59,942    | 41,065                     |
| 37           | Andhra Pradesh              | 14,327                          | 25,331    | 27,108    | 26,163    | 32,710    | 40,232    | 44,298    | 30,056                     |
| 38           | Ladakh                      | -                               | -         | -         | 114       | 207       | 333       | 481       | 345                        |
| 97           | Other Territory             | 556                             | 2,484     | 1,753     | 1,337     | 1,590     | 2,609     | 2,615     | 1,645                      |
| 99           | Centre Jurisdiction         | 80                              | 580       | 1,003     | 1,541     | 2,121     | 1,941     | 2,507     | 2,054                      |
|              | GST Collection (Domestic)   | 5,40,092                        | 8,76,794  | 9,44,397  | 8,65,841  | 10,97,546 | 13,24,984 | 15,23,248 | 11,04,816                  |
|              | Imports                     | 2,00,558                        | 3,00,575  | 2,77,719  | 2,70,964  | 3,85,746  | 4,82,695  | 4,95,001  | 3,51,893                   |
|              | Total GST Collection        | 7,40,650                        | 11,77,369 | 12,22,116 | 11,36,805 | 14,83,292 | 18,07,679 | 20,18,249 | 14,56,709                  |

## Annexure A

(in Rs. Crores)

## Annexure B

## NET (CGST + IGST (Settlement to CGST)) retained by Union Govt. from FY 2017-18 (July 17 to March 18) to FY 202425 (till November, 2024)

(in Rs. Crores)

| Financial Year           | Total    |
|--------------------------|----------|
| 2017-18                  | 3,79,949 |
| 2018-19                  | 4,86,478 |
| 2019-20                  | 5,03,197 |
| 2020-21                  | 4,63,586 |
| 2021-22                  | 5,93,346 |
| 2022-23                  | 7,23,270 |
| 2023-24                  | 8,15,520 |
| 2024-25 (till Nov, 2024) | 5,11,151 |

## Annexure C

## Gross SGST + IGST Settled to States (including ad-hoc Settlement) + Compensation paid to States*

(in Rs. Crores)

| S. No.   | States / UTs                | 2017-18 (July 17 to March 18)   | 2018-19   | 2019-20   | 2020-21   | 2021-22    | 2022-23   | 2023-24   | 2024-25 (till Nov, 2024)   |
|----------|-----------------------------|---------------------------------|-----------|-----------|-----------|------------|-----------|-----------|----------------------------|
| 1        | Jammu and Kashmir           | 3,748                           | 6,601     | 7,041     | 9,335     | 11,171     | 7,690     | 8,093     | 5,932                      |
| 2        | Himachal Pradesh            | 2,372                           | 5,472     | 5,510     | 7,130     | 8,570      | 6,836     | 5,672     | 4,229                      |
| 3        | Punjab                      | 11,938                          | 20,703    | 22,104    | 30,717    | 33,403     | 27,291    | 25,777    | 16,507                     |
| 4        | Chandigarh                  | 864                             | 1,543     | 1,443     | 1,201     | 1,693      | 2,124     | 2,314     | 1,576                      |
| 5        | Uttarakhand                 | 3,894                           | 6,917     | 7,477     | 9,529     | 10,969     | 9,690     | 8,880     | 6,331                      |
| 6        | Haryana                     | 12,044                          | 21,863    | 24,936    | 28,940    | 35,390     | 33,528    | 38,406    | 26,246                     |
| 7        | Delhi                       | 13,782                          | 23,629    | 27,321    | 27,958    | 35,967     | 41,101    | 33,303    | 24,391                     |
| 8        | Rajasthan                   | 14,788                          | 25,517    | 26,767    | 31,881    | 39,558     | 39,274    | 40,538    | 28,658                     |
| 9        | Uttar Pradesh               | 27,579                          | 46,940    | 52,961    | 59,805    | 72,789     | 77,343    | 80,719    | 56,687                     |
| 10       | Bihar                       | 9,787                           | 17,862    | 19,346    | 24,435    | 28,138     | 23,568    | 28,020    | 18,817                     |
| 11       | Sikkim                      | 199                             | 408       | 482       | 463       | 658        | 839       | 951       | 646                        |
| 12       | Arunachal Pradesh           | 239                             | 600       | 802       | 871       | 1,135      | 1,623     | 1,902     | 1,188                      |
| 13       | Nagaland                    | 188                             | 470       | 613       | 678       | 833        | 964       | 1,057     | 699                        |
| 14       | Manipur                     | 326                             | 694       | 853       | 889       | 1,129      | 1,439     | 1,095     | 783                        |
| 15       | Mizoram                     | 170                             | 455       | 532       | 554       | 728        | 892       | 963       | 633                        |
| 16       | Tripura                     | 609                             | 1,133     | 1,198     | 1,562     | 1,788      | 1,463     | 1,583     | 1,139                      |
| 17       | Meghalaya                   | 500                             | 879       | 1,011     | 1,116     | 1,441      | 1,490     | 1,746     | 1,187                      |
| 18       | Assam                       | 4,963                           | 8,867     | 9,648     | 10,981    | 13,432     | 13,063    | 14,691    | 10,352                     |
| 19       | West Bengal                 | 16,782                          | 29,347    | 32,072    | 36,395    | 43,177     | 47,280    | 41,976    | 31,661                     |
| 20       | Jharkhand                   | 5,389                           | 9,230     | 9,950     | 11,641    | 13,713     | 13,555    | 12,622    | 9,363                      |
| 21       | Odisha                      | 8,647                           | 15,774    | 17,392    | 22,004    | 26,180     | 21,500    | 24,942    | 17,815                     |
| 22       | Chhattisgarh                | 5,869                           | 10,479    | 11,009    | 14,386    | 15,765     | 13,856    | 14,482    | 10,271                     |
| 23       | Madhya Pradesh              | 12,329                          | 22,323    | 23,931    | 28,597    | 32,887     | 32,397    | 36,413    | 23,674                     |
| 24       | Gujarat                     | 25,265                          | 42,870    | 46,557    | 53,992    | 69,685     | 65,964    | 74,695    | 48,096                     |
| 25       | Daman and Diu               | 144                             | 270       | 210       | 120       | 91         | 41        | 1         | 1                          |
| 26       | Dadra and Nagar Haveli      | 269                             | 440       | 430       | 569       | 1,004      | 1,142     | 1,081     | 844                        |
| 27       | Maharashtra                 | 52,364                          | 94,168    | 1,00,478  | 1,06,054  | 1,37,443   | 1,53,250  | 1,57,733  | 1,14,677                   |
| 29       | Karnataka                   | 30,551                          | 53,645    | 58,162    | 67,858    | 81,279     | 85,867    | 76,378    | 54,922                     |
| 30       | Goa                         | 1,716                           | 3,033     | 3,303     | 3,618     | 4,614      | 5,124     | 4,463     | 3,037                      |
| 31       | Lakshadweep                 | 7                               | 22        | 28        | 26        | 32         | 47        | 82        | 70                         |
| 32       | Kerala                      | 14,064                          | 24,003    | 25,659    | 31,764    | 36,581     | 36,434    | 31,611    | 21,859                     |
| 33       | Tamil Nadu                  | 25,539                          | 44,918    | 50,291    | 55,293    | 63,708     | 74,409    | 70,408    | 51,430                     |
| 34       | Puducherry                  | 852                             | 1,511     | 1,650     | 2,123     | 2,381      | 1,884     | 1,385     | 1,045                      |
| 35       | Andaman and Nicobar Islands | 162                             | 356       | 410       | 345       | 408        | 484       | 528       | 378                        |
| 36       | Telangana                   | 13,242                          | 24,032    | 26,338    | 29,320    | 37,069     | 42,070    | 41,275    | 29,186                     |
| 37       | Andhra Pradesh              | 11,208                          | 20,746    | 22,187    | 25,019    |            | 33,159    | 31,606    | 22,162                     |
| 38       | Ladakh                      | 0                               | 0         | 0         | 179       | 30,723 326 | 517       | 653       | 528                        |
| 97       | Other Territory             | 224                             | 320       | 625       | 562       | 356        | 721       | 1,123     | 554                        |
|          | Total                       | 2,91,466                        | 5,18,765  | 5,20,227  | 4,90,714  | 6,39,714   | 7,70,749  | 8,74,222  | 6,42,064                   |