Lok Sabha Question No. 1725 (UNSTARRED), answered on 2025-03-10
Subject: GST Collection and GST Revenue
Ministry: FINANCE
Asked by: Dr. D. Purandeswari, Shri Adhikari Deepak Dev

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

## LOK SABHA UNSTARRED QUESTION NO. 1725

ANSWERED ON MONDAY, THE 10 th  March, 2025 / PHALGUNA 19, 1946 (Saka)

## GST Collection and GST Revenue

1725. SHRI ADHIKARI DEEPAK DEV: DR. D. PURANDESWARI:

- Will the Minister of FINANCE be pleased to state: (a) the details of GST collected during the last three years, State/year-wise; (b)  the  details  of  growth  in  Goods  and  Services  Tax  (GST)  revenue  collection  since  its implementation and the manner in which it has contributed to strengthening the country's fiscal health, year-wise; (c) the details of the States with highest growth in GST collection and the measures taken by the Government to support underperforming States; (d)  the  details  of  the  key  sectors  contributing  significantly  to  GST  revenue  and  the  way  the Government is ensuring their sustained growth; (e)  the  details  of  the  measures  taken  by  the  Government  to  curb  tax  evasion  ensuring  GST regime compliance and the steps taken to resolve technical issues faced by taxpayers on the GST portal to ensure seamless compliance; and (f) whether the Government have encountered challenges in achieving higher GST collection, if
- so, the details of the challenges being faced and the steps taken to address the challenges?

## ANSWER

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

- (a): 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 A .
- (b): The details of growth of GST collection since implementation is as per the table below:

|                       | Gross Revenue (in Rs. Crores)   | %Growth (y-o-y)   |
|-----------------------|---------------------------------|-------------------|
| 2017-18*              | 7,40,650                        |                   |
| 2018-19               | 11,77,368                       | $                 |
| 2019-20               | 12,22,116                       | 3.80%             |
| 2020-21               | 11,36,805                       | -7.00%            |
| 2021-22               | 14,83,291                       | 30.50%            |
| 2022-23               | 18,07,680                       | 21.90%            |
| 2023-24               | 20,18,249                       | 11.60%            |
| 2024-25 (upto Feb 25) | 20,12,720                       | $                 |

* 9 months only as GST implemented w.e.f. 1st July, 2017

$ Y-o-Y growth not comparable

GST, true to its motto of One Nation, One Tax has contributed to strengthening of the country's fiscal health. It has catalysed the formalization of the economy as reflected in the increase in taxpayer base and taxable revenue base. It has delivered several benefits to the  businesses such as the removal of cascading taxes, streamlined credit flows, reduced logistical time and cost, and the creation of a unified national market.

(c): The details of the State-wise growth in GST collection in the 11 months upto February for the FY 2023-24 in comparison to FY 2024-25 are given in Annexure B .

The Government has taken various measures for reforms in GST, as detailed in reply to part (e) below. In addition, the GST Council has reconstituted a Group of Ministers (GoM) of States to suggest suitable measures/Policy intervention for course correction for revenue augmentation particularly for the States suffering high revenue shortfall.

(d):  Estimated  sector-wise  information  on  the  available  data  was  presented  before  the  GST Council held in December 2024. In order to get more accurate analysis of sectoral revenue and for other GST data, the GST Council has re-constituted a Group of Ministers (GoM) of States which,  inter-alia,  would  review  the  sector-wise  analysis  and  identify  and  recommend  sectors specific issues that need policy intervention or enforcement measures.

(e):  As  a  measure  to  track  down  and  take  action  against  masterminds,  there  are  sufficiently deterring legal provisions in the CGST Act which are as under:

- i. Punishment  for  tax  evaded  or  the  amount  of  ITC  wrongly  availed  or  utilised  or  the amount of refund wrongly taken;
- ii. Suspension / Cancellation of registration of taxpayers involved in fake ITC cases;
- iii. Blocking of ITC in electronic credit ledger;
- iv. Provisional attachment of property / bank accounts, etc. for the recovery of Government dues;

Moreover,  regular  action  is  taken  to  detect  fake  firms  through  data  analytics  and  other intelligence by the Central and  State authorities. Till now,  2 National  Conference  of Enforcement  Chiefs  of  State  and  Central  GST  Formations  have  been  held  in  respect  of activities being undertaken by the enforcement formations and the importance of maintaining ease of doing business.

Further,  the  Government,  on  the  recommendations  of  the  GST  Council,  has  taken  several reforms in GST including measures to resolve technical issues faced by taxpayers on the GST portal to ensure seamless compliance. These measures have improved the GST compliance and increased the GST collection. These inter-alia include: -

(i)  Structural  changes like  calibration  of  GST  rates  for  correcting  inverted  duty  structure  and pruning of exemptions;

(ii)  Measures  for  improving  tax  compliance  such  as  mandating  e-way  bill,  ITC  matching, mandating  e-invoice, deployment  of artificial intelligence and machine-based  analytics, aadhaar  authentication  for  registration,  calibrated  action  on  non-filers,  stop  filers,  targeted assessment-based action on risky tax payer, integration of e-way bill with fast tag etc.

(iii) System based analytical tools and system generated red flag reports are being shared with Central as well as State Tax authorities to take action against tax evaders.

(iv) Moreover, to deal with technical issues, GSTN has taken the following measures: -

- a)  Call Centre and IVR based system have been set up to resolve Taxpayers complaints.
- b)  Where  a large section of  taxpayers  are  affected,  GSTN  after  examination  and investigation  of  the  grievances,  share  the  identified  issue  with  the  IT  Grievance Redressal Committee along with suggested solution for redressal of the problem.
- c)  Based on the decisions and directions of the IT Grievance Redressal committee, GSTN implement the decision to resolve the technical issue.
- d)  Return filling period is also extended, wherever required.

(f):  Yes,  Sir.  The  Government  have  encountered various  challenges in  achieving higher  GST collection.  Some  of  the  challenges  were  complexity  and  compliance  burden;  technology  and infrastructure readiness; ITC verification; multiple registrations across States; etc. However, with time, the Government on the recommendations of GST Council has taken several reforms in GST. These measures have improved the GST compliance and increased the GST collection, as detailed in part (e) above.

****

## State/UT-wise Financial Year-wise Gross GST Collection

Rs in Crores

| State                         | FY 2022-23   | FY 2023-24         | FY 2024-25 (Till Feb' 25)   |
|-------------------------------|--------------|--------------------|-----------------------------|
| 1Jammu and Kashmir            | 5,246        | 6,704              | 6,580                       |
| 2Himachal Pradesh             | 8,778        | 9,956              | 9,523                       |
| 3Punjab                       | 20,949       | 24,061             | 24,550                      |
| 4Chandigarh                   | 2,365        | 2,771              | 2,675                       |
| 5Uttarakhand                  | 16,845       | 19,231             | 18,928                      |
| 6Haryana                      | 86,668       | 1,02,914           | 1,08,714                    |
| 7Delhi                        | 55,843       | 66,445             | 70,863                      |
| 8Rajasthan                    | 45,458       | 50,174             | 49,286                      |
| 9Uttar Pradesh                | 87,970       | 1,01,693           | 1,02,256                    |
| 10Bihar                       | 16,548       | 18,021             | 17,609                      |
| 11Sikkim                      | 3,156        | 3,707              | 3,714                       |
| 12Arunachal Pradesh           | 1,023        | 1,308              | 1,027                       |
| 13Nagaland                    | 566          | 711                | 597                         |
| 14Manipur                     | 615          | 670                | 642                         |
| 15Mizoram                     | 419          | 500                | 466                         |
| 16Tripura                     | 884          | 1,053              | 1,034                       |
| 17Meghalaya                   | 2,076        | 2,260              | 1,924                       |
| 18Assam                       | 13,710       | 15,602             | 15,707                      |
| 19West Bengal                 | 58,060       | 62,613             | 61,065                      |
| 20Jharkhand                   | 32,019       | 34,738             | 33,533                      |
| 21Odisha                      | 49,442       | 54,748             | 55,119                      |
| 22Chhattisgarh                | 31,968       | 34,874             | 33,462                      |
| 23Madhya Pradesh              | 36,232       | 42,174             | 40,899                      |
| 24Gujarat                     | 1,14,221     | 1,25,168           | 1,24,654                    |
| 25Daman and Diu               | 3            | 3                  | 2                           |
| 26Dadra and Nagar Haveli      | 3,771        | 4,333              | 4,023                       |
| 27Maharashtra                 | 2,70,346     | 3,20,117           | 3,28,321                    |
| 29Karnataka                   | 1,22,822     | 1,45,266           | 1,46,066                    |
| 30Goa                         | 5,520        | 6,475              | 6,466                       |
| 31Lakshadweep                 | 21           | 45                 | 18                          |
| 32Kerala                      | 27,371       | 30,677             | 30,280                      |
| 33Tamil Nadu                  | 1,04,377     | 1,21,329           | 1,19,320                    |
| 34Puducherry                  | 2,373        | 2,636              | 2,614                       |
| 35Andaman and Nicobar Islands | 373          | 428                | 431                         |
| 36Telangana                   | 51,831       | 59,942             | 57,586                      |
| 37Andhra Pradesh              | 40,232       | 44,298             | 40,791                      |
| 38Ladakh                      | 333          | 481                | 497                         |
| 97Other Territory             | 2,609        | 2,615              | 2,252                       |
| 99Center Jurisdiction         | 1,941        | 2,506              | 2,985                       |
| GST Collection (Domestic)     | 13,24,985    | 15,23,248          | 15,26,476                   |
| Imports                       | 4,82,695     | 4,95,001 20,18,249 | 4,86,244 20,12,720          |
| Total GST Collection          | 18,07,680    |                    |                             |

## Annexure B

## Growth of Gross GST revenue (domestic) collected from the States in 11 months of FY 2024-25

## Rs in Crores

|   State Code | State/UT                    |   2023-24 (till Feb, 2024) |   2024-25 (till Feb, 2025) | Growt h   |
|--------------|-----------------------------|----------------------------|----------------------------|-----------|
|           27 | Maharashtra                 |                     292429 |                     328321 | 12%       |
|           29 | Karnataka                   |                     132252 |                     146066 | 10%       |
|           24 | Gujarat                     |                     113776 |                     124654 | 10%       |
|           33 | Tamil Nadu                  |                     110312 |                     119320 | 8%        |
|            6 | Haryana                     |                      93369 |                     108714 | 16%       |
|            9 | Uttar Pradesh               |                      92606 |                     102256 | 10%       |
|            7 | Delhi                       |                      60625 |                      70863 | 17%       |
|           19 | West Bengal                 |                      57140 |                      61065 | 7%        |
|           36 | Telangana                   |                      54543 |                      57586 | 6%        |
|           21 | Odisha                      |                      49639 |                      55119 | 11%       |
|            8 | Rajasthan                   |                      45376 |                      49286 | 9%        |
|           23 | Madhya Pradesh              |                      38200 |                      40899 | 7%        |
|           37 | Andhra Pradesh              |                      40216 |                      40791 | 1%        |
|           20 | Jharkhand                   |                      31495 |                      33533 | 6%        |
|           22 | Chhattisgarh                |                      31731 |                      33462 | 5%        |
|           32 | Kerala                      |                      28079 |                      30280 | 8%        |
|            3 | Punjab                      |                      21971 |                      24550 | 12%       |
|            5 | Uttarakhand                 |                      17501 |                      18928 | 8%        |
|           10 | Bihar                       |                      16029 |                      17609 | 10%       |
|           18 | Assam                       |                      14058 |                      15707 | 12%       |
|            2 | Himachal Pradesh            |                       9104 |                       9523 | 5%        |
|            1 | Jammu and Kashmir           |                       6103 |                       6580 | 8%        |
|           30 | Goa                         |                       5910 |                       6466 | 9%        |
|           26 | Dadra and Nagar Haveli      |                       3881 |                       4023 | 4%        |
|           11 | Sikkim                      |                       3404 |                       3714 | 9%        |
|           99 | Center Jurisdiction         |                       2286 |                       2983 | 30%       |
|            4 | Chandigarh                  |                       2533 |                       2675 | 6%        |
|           34 | Puducherry                  |                       2415 |                       2614 | 8%        |
|           97 | Other Territory             |                       2419 |                       2252 | -7%       |
|           17 | Meghalaya                   |                       2047 |                       1924 | -6%       |
|           16 | Tripura                     |                        933 |                       1034 | 11%       |
|           12 | Arunachal Pradesh           |                       1140 |                       1027 | -10%      |
|           14 | Manipur                     |                        601 |                        642 | 7%        |
|           13 | Nagaland                    |                        629 |                        597 | -5%       |
|           38 | Ladakh                      |                        440 |                        497 | 13%       |
|           15 | Mizoram                     |                        450 |                        466 | 4%        |
|           35 | Andaman and Nicobar Islands |                        396 |                        431 | 9%        |
|           31 | Lakshadweep                 |                         43 |                         18 | -58%      |
|           25 | Daman and Diu               |                          2 |                          2 | -22%      |