Lok Sabha Question No. 348 (UNSTARRED), answered on 2024-02-05
Subject: GST Collection
Ministry: FINANCE
Asked by: Deepak (Dev) Adhikari

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

## LOK SABHA UNSTARRED QUESTION NO. 348

TO BE ANSWERED ON MONDAY, FEBRUARY 05, 2024 / MAGHA 16, 1945 (Saka)

## GST Collection

348. SHRI ADHIKARI DEEPAK (DEV):

Will the Minister of FINANCE be pleased to state:

- (a) the total GST collection during the last three years;
- (b) the details of GST collection with amount during the above said period, State-wise; and
- (c) the number of cases registered on GST fraud during the above-said period, State-wise?

## ANSWER

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

- (a)  &  (b):  The  details  of  gross  Goods  and  Services  Tax  (GST)  collection  on  all  supplies (Domestic + Imports) during the last three financial years are given as per Annexure 1.
- (c): The details of number of cases registered on GST fraud by Central Tax formations during the last three financial years are given as per Annexure 2.

## ANNEXURE-1

|        | Total GST Collection on all supplies (Domestic + Imports)   | Total GST Collection on all supplies (Domestic + Imports)   | Total GST Collection on all supplies (Domestic + Imports)   | Total GST Collection on all supplies (Domestic + Imports)   | Rs. In Crores                 |
|--------|-------------------------------------------------------------|-------------------------------------------------------------|-------------------------------------------------------------|-------------------------------------------------------------|-------------------------------|
| S. No. | State/UT                                                    | FY 2020-21                                                  | FY 2021-22                                                  | FY 2022-23                                                  | FY 2023-24 (Upto December, 23 |
| 1      | Jammu and Kashmir                                           | 3648                                                        | 4692                                                        | 5246                                                        | 5004                          |
| 2      | Himachal Pradesh                                            | 7055                                                        | 8023                                                        | 8778                                                        | 7483                          |
| 3      | Punjab                                                      | 13913                                                       | 18406                                                       | 20949                                                       | 17827                         |
| 4      | Chandigarh                                                  | 1651                                                        | 1979                                                        | 2365                                                        | 2071                          |
| 5      | Uttarakhand                                                 | 12339                                                       | 13680                                                       | 16845                                                       | 14359                         |
| 6      | Haryana                                                     | 54890                                                       | 68142                                                       | 86668                                                       | 75478                         |
| 7      | Delhi                                                       | 36568                                                       | 46253                                                       | 55843                                                       | 49307                         |
| 8      | Rajasthan                                                   | 31797                                                       | 38480                                                       | 45458                                                       | 36640                         |
| 9      | Uttar Pradesh                                               | 59721                                                       | 73865                                                       | 87970                                                       | 75956                         |
| 10     | Bihar                                                       | 11638                                                       | 13534                                                       | 16548                                                       | 12973                         |
| 11     | Sikkim                                                      | 2266                                                        | 2811                                                        | 3156                                                        | 2809                          |
| 12     | Arunachal Pradesh                                           | 651                                                         | 710                                                         | 1023                                                        | 962                           |
| 13     | Nagaland                                                    | 389                                                         | 420                                                         | 566                                                         | 526                           |
| 14     | Manipur                                                     | 392                                                         | 551                                                         | 615                                                         | 489                           |
| 15     | Mizoram                                                     | 257                                                         | 316                                                         | 419                                                         | 362                           |
| 16     | Tripura                                                     | 732                                                         | 777                                                         | 884                                                         | 767                           |
| 17     | Meghalaya                                                   | 1337                                                        | 1764                                                        | 2076                                                        | 1653                          |
| 18     | Assam                                                       | 10030                                                       | 12007                                                       | 13710                                                       | 11296                         |
| 19     | West Bengal                                                 | 39694                                                       | 47899                                                       | 58060                                                       | 46318                         |
| 20     | Jharkhand                                                   | 20482                                                       | 27854                                                       | 32019                                                       | 25469                         |
| 21     | Odisha                                                      | 29844                                                       | 44335                                                       | 49442                                                       | 39540                         |
| 22     | Chhattisgarh                                                | 24419                                                       | 29571                                                       | 31968                                                       | 25659                         |
| 23     | Madhya Pradesh                                              | 27005                                                       | 31255                                                       | 36232                                                       | 30935                         |
| 24     | Gujarat                                                     | 74346                                                       | 97155                                                       | 114221                                                      | 91780                         |
| 25     | Daman and Diu                                               | 305                                                         | 5                                                           | 3                                                           | 2                             |
| 26     | Dadra and Nagar Haveli                                      | 2349                                                        | 3141                                                        | 3771                                                        | 3130                          |
| 27     | Maharashtra                                                 | 165308                                                      | 217993                                                      | 270346                                                      | 237022                        |
| 29     | Karnataka                                                   | 75660                                                       | 95926                                                       | 122822                                                      | 106117                        |
| 30     | Goa                                                         | 3270                                                        | 4364                                                        | 5520                                                        | 4742                          |
| 31     | Lakshadweep                                                 | 13                                                          | 18                                                          | 21                                                          | 40                            |
| 32     | Kerala                                                      | 17349                                                       | 22264                                                       | 27371                                                       | 22615                         |
| 33     | Tamil Nadu                                                  | 69121                                                       | 85492                                                       | 104377                                                      | 90993                         |
| 34     | Puducherry                                                  | 1646                                                        | 1824                                                        | 2373                                                        | 1947                          |
| 35     | Andaman and Nicobar Islands                                 | 255                                                         | 332                                                         | 373                                                         | 322                           |
| 36     | Telangana                                                   | 36346                                                       | 45081                                                       | 51831                                                       | 43884                         |
| 37     | Andhra Pradesh                                              | 26163                                                       | 32710                                                       | 40232                                                       | 32951                         |
| 38     | Ladakh                                                      | 114                                                         | 207                                                         | 333                                                         | 356                           |
| 97     | Other Territory                                             | 1337                                                        | 1590                                                        | 2609                                                        | 2017                          |
| 99     | Center Jurisdiction                                         | 1541                                                        | 2121                                                        | 1941                                                        | 1818                          |
|        | Total                                                       | 865842                                                      | 1097545                                                     | 1324985                                                     | 1123618                       |
|        | IGST on Imports                                             | 261774                                                      | 376956                                                      | 471799                                                      | 364572                        |
|        | Cess on Imports                                             | 9190                                                        | 8789                                                        | 10896                                                       | 9132                          |
|        | Grand Total                                                 | 1136805                                                     | 1483291                                                     | 1807680                                                     | 1497322                       |

| GST Evasion cases registered by Central Tax formations   | GST Evasion cases registered by Central Tax formations   | GST Evasion cases registered by Central Tax formations   | GST Evasion cases registered by Central Tax formations   | GST Evasion cases registered by Central Tax formations   | GST Evasion cases registered by Central Tax formations   |
|----------------------------------------------------------|----------------------------------------------------------|----------------------------------------------------------|----------------------------------------------------------|----------------------------------------------------------|----------------------------------------------------------|
| S. No.                                                   | State/UT                                                 | FY 2020-21                                               | FY 21-22                                                 | FY 22-23                                                 | FY 23-24 (Upto December 2023)                            |
| 1                                                        | Andaman& Nicobar Islands                                 | 0                                                        | 0                                                        | 4                                                        | 0                                                        |
| 2                                                        | Andhra Pradesh                                           | 229                                                      | 407                                                      | 234                                                      | 184                                                      |
| 3                                                        | Arunachal Pradesh                                        | 9                                                        | 5                                                        | 19                                                       | 125                                                      |
| 4                                                        | Assam                                                    | 81                                                       | 256                                                      | 382                                                      | 413                                                      |
| 5                                                        | Bihar                                                    | 148                                                      | 256                                                      | 160                                                      | 210                                                      |
| 6                                                        | Chandigarh                                               | 60                                                       | 71                                                       | 47                                                       | 30                                                       |
| 7                                                        | Chhattisgarh                                             | 336                                                      | 429                                                      | 400                                                      | 351                                                      |
| 8                                                        | Daman & Diu and Dadra Nagar Haveli                       | 37                                                       | 46                                                       | 51                                                       | 26                                                       |
| 9                                                        | Delhi                                                    | 571                                                      | 456                                                      | 355                                                      | 407                                                      |
| 10                                                       | Goa                                                      | 43                                                       | 48                                                       | 43                                                       | 70                                                       |
| 11                                                       | Gujarat                                                  | 2000                                                     | 1987                                                     | 3108                                                     | 2589                                                     |
| 12                                                       | Haryana                                                  | 1062                                                     | 644                                                      | 1532                                                     | 1123                                                     |
| 13                                                       | Himachal Pradesh                                         | 33                                                       | 124                                                      | 82                                                       | 83                                                       |
| 14                                                       | Jammu& Kashmir                                           | 14                                                       | 89                                                       | 78                                                       | 104                                                      |
| 15                                                       | Jharkhand                                                | 221                                                      | 274                                                      | 281                                                      | 340                                                      |
| 16                                                       | Karnataka                                                | 529                                                      | 735                                                      | 959                                                      | 673                                                      |
| 17                                                       | Kerala                                                   | 155                                                      | 157                                                      | 230                                                      | 467                                                      |
| 18                                                       | Ladakh                                                   | 0                                                        | 2                                                        | 1                                                        | 0                                                        |
| 19                                                       | Lakshadweep                                              | 0                                                        | 0                                                        | 0                                                        | 0                                                        |
| 20                                                       | Madhya Pradesh                                           | 368                                                      | 371                                                      | 384                                                      | 530                                                      |
| 21                                                       | Maharashtra                                              | 1695                                                     | 2540                                                     | 2889                                                     | 2716                                                     |
| 22                                                       | Manipur                                                  | 12                                                       | 18                                                       | 27                                                       | 15                                                       |
| 23                                                       | Meghalaya                                                | 20                                                       | 23                                                       | 68                                                       | 65                                                       |
| 24                                                       | Mizoram                                                  | 14                                                       | 7                                                        | 7                                                        | 5                                                        |
| 25                                                       | Nagaland                                                 | 21                                                       | 7                                                        | 41                                                       | 42                                                       |
| 26                                                       | Odisha                                                   | 275                                                      | 196                                                      | 213                                                      | 130                                                      |
| 27                                                       | Puducherry                                               | 45                                                       | 30                                                       | 41                                                       | 32                                                       |
| 28                                                       | Punjab                                                   | 333                                                      | 138                                                      | 203                                                      | 138                                                      |
| 29                                                       | Rajasthan                                                | 494                                                      | 422                                                      | 809                                                      | 665                                                      |
| 30                                                       | Sikkim                                                   | 8                                                        | 11                                                       | 24                                                       | 16                                                       |
| 31                                                       | Tamil Nadu                                               | 2230                                                     | 524                                                      | 637                                                      | 715                                                      |
| 32                                                       | Telangana                                                | 405                                                      | 457                                                      | 601                                                      | 501                                                      |
| 33                                                       | Tripura                                                  | 111                                                      | 30                                                       | 91                                                       | 76                                                       |
| 34                                                       | Uttar Pradesh                                            | 417                                                      | 735                                                      | 836                                                      | 616                                                      |
| 35                                                       | Uttarakhand                                              | 56                                                       | 29                                                       | 77                                                       | 42                                                       |
| 36                                                       | West Bengal                                              | 564                                                      | 1050                                                     | 648                                                      | 1098                                                     |
|                                                          | Total                                                    | 12596                                                    | 12574                                                    | 15562                                                    | 14597                                                    |

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