Lok Sabha Question No. 3726 (UNSTARRED), answered on 2026-03-16
Subject: Revenue Concerns of States
Ministry: FINANCE
Asked by: Shri K Radhakrishnan

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

## LOK SABHA UNSTARRED QUESTION NO. 3726

TO BE ANSWERED ON MONDAY, MARCH 16, 2026/PHALGUNA 25, 1947 (SAKA)

## REVENUE CONCERNS OF STATES

3726.  Shri K Radhakrishnan:

Will the Minister of FINANCE be pleased to state:

- (a)  whether  all  pending  GST  compensation  dues  under  the  Goods  and  Services  Tax (Compensation to States) Act, 2017 have been fully released to the States;
- (b)  if  so,  the  details  of  the  compensation  amount  released  to  each  States  including Kerala during the last five years, State and year-wise;
- (c)  whether  any  amount  of  Goods  and  Services  Tax  (GST)  compensation  remains pending  to  be  released  to  the  States  or  has  been  adjusted  against  the  back-to-back loans provided to the States to meet the GST compensation shortfall during the last five years, if so, the details thereof, particularly in the State of Kerala, year-wise; and
- (d) the steps taken by the Government to address the revenue concerns of the States after the expiry of the GST compensation period in June, 2022?

## ANSWER

## THE MINISTER OF STATE FOR FINANCE (SHRI PANKAJ CHAUDHARY)

- (a), (b)  &  (c):  Government  of  India  has  already  released  the  entire  amount  of provisionally admissible GST compensation to the States/UTs 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 has also been released to all States/UTs for FY 2017-18 to FY 2022-23 except Arunachal Pradesh due to non-receipt of AG certificate for  FY  2022-23  (April-June,2023)  from  the  State.  The  details  of  GST  compensation released for FY 2017-18 to FY 2022-23 (April-June, 2023) are as per Annexure .
- (d) As per section 18 of the Constitution (One Hundred and First Amendment) Act, 2016, Parliament  shall,  by  law,  on  the  recommendation  of  the  Goods  and  Services  Tax Council, provide for compensation to the States for loss of revenue arising on account of implementation  of the  Goods  and Services  Tax  (GST) for  a  period  of  five  years  only. Accordingly, GST (Compensation to States) Act, 2017 was enacted by Parliament and consequently GST compensation was provided to States/UTs for five years (i.e.) from July, 2017 to June 2022 as per Constitutional provisions.

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'Annexure' in respect of point (b) of Lok Sabha Un-starred Q. No. 3276 for answer on 16.03.2026 regarding 'Details of GST Compensation released for the year"

(Rs. in crore)

| S. N o   | Name of State/UT   | GST compensation released for FY 2017-18   | GST compensation released for FY 2018-19   | GST compensation released for FY 2019-20   | GST compensation released for FY 2020-21   | GST compensation released for FY 2021-22   | GST compensation released for FY 2022-23   | Total   |
|----------|--------------------|--------------------------------------------|--------------------------------------------|--------------------------------------------|--------------------------------------------|--------------------------------------------|--------------------------------------------|---------|
| (1)      | (2)                | (3)                                        | (4)                                        | (5)                                        | (6)                                        | (7)                                        | (8)                                        | (9)     |
| 1        | Andhra Pradesh     | 382                                        | 0                                          | 2865                                       | 5086                                       | 3047                                       | 2222                                       | 13602   |
| 2        | Arunachal Pradesh  | 0                                          | 0                                          | 0                                          | 0                                          | 0                                          | 0                                          | 0       |
| 3        | Assam              | 980                                        | 454                                        | 1306                                       | 1612                                       | 22                                         | 568                                        | 4943    |
| 4        | Bihar              | 2922                                       | 2805                                       | 5441                                       | 4206                                       | 254                                        | 501                                        | 16128   |
| 5        | Chhattisgarh       | 1589                                       | 2608                                       | 4538                                       | 3021                                       | 775                                        | 1876                                       | 14407   |
| 6        | Delhi              | 326                                        | 5868                                       | 9148                                       | 10793                                      | 8368                                       | 3557                                       | 38060   |
| 7        | Goa                | 281                                        | 694                                        | 1304                                       | 1335                                       | 1231                                       | 464                                        | 5309    |
| 8        | Gujarat            | 4277                                       | 8788                                       | 15558                                      | 17771                                      | 7150                                       | 5251                                       | 58795   |
| 9        | Haryana            | 1461                                       | 3835                                       | 6811                                       | 6737                                       | 2976                                       | 3153                                       | 24973   |
| 10       | Himachal Pradesh   | 1088                                       | 2084                                       | 2619                                       | 1486                                       | 648                                        | 892                                        | 8817    |
| 11       | J & K              | 1053                                       | 1599                                       | 3115                                       | 1970                                       | 84                                         | 489                                        | 8310    |
| 12       | Jharkhand          | 1368                                       | 1106                                       | 2278                                       | 2640                                       | 1017                                       | 1167                                       | 9576    |
| 13       | Karnataka          | 7670                                       | 12465                                      | 18463                                      | 19301                                      | 9879                                       | 7966                                       | 75744   |
| 14       | Kerala             | 2102                                       | 3757                                       | 8173                                       | 7352                                       | 4283                                       | 3192                                       | 28859   |
| 15       | Madhya Pradesh     | 2668                                       | 3402                                       | 6735                                       | 6798                                       | 2982                                       | 2897                                       | 25482   |
| 16       | Maharashtra        | 3077                                       | 8454                                       | 18874                                      | 35627                                      | 22100                                      | 7206                                       | 95337   |
| 17       | Manipur            | 0                                          | 0                                          | 0                                          | 0                                          | 0                                          | 0                                          | 0       |
| 18       | Meghalaya          | 113                                        | 114                                        | 147                                        | 272                                        | 20                                         | 6                                          | 672     |
| 19       | Mizoram            | 0                                          | 0                                          | 0                                          | 11                                         | 0                                          | 0                                          | 11      |
| 20       | Nagaland           | 0                                          | 0                                          | 0                                          | 14                                         | 0                                          | 0                                          | 14      |
| 21       | Odisha             | 2344                                       | 4237                                       | 5328                                       | 4238                                       | 829                                        | 1638                                       | 18613   |
| 22       | Puducherry         | 387                                        | 693                                        | 1057                                       | 927                                        | 27                                         | 377                                        | 3468    |
| 23       | Punjab             | 5225                                       | 9764                                       | 12738                                      | 8777                                       | 4755                                       | 4793                                       | 46051   |
| 24       | Rajasthan          | 2989                                       | 2570                                       | 7085                                       | 7625                                       | 1820                                       | 2162                                       | 24250   |
| 25       | Sikkim             | 6                                          | 0                                          | 0                                          | 3                                          | 0                                          | 0                                          | 9       |
| 26       | Tamil Nadu         | 1018                                       | 5366                                       | 11423                                      | 16963                                      | 11698                                      | 4863                                       | 51333   |
| 27       | Telangana          | 0                                          | 0                                          | 2996                                       | 6062                                       | 1561                                       | 1608                                       | 12228   |
| 28       | Tripura            | 140                                        | 176                                        | 284                                        | 220                                        | 6                                          | 0                                          | 826     |
| 29       | Uttar Pradesh      | 2431                                       | 0                                          | 9168                                       | 15330                                      | 9816                                       | 3852                                       | 40597   |
| 30       | Uttarakhand        | 2071                                       | 2485                                       | 3400                                       | 2126                                       | 1192                                       | 1161                                       | 12436   |
| 31       | West Bengal        | 1608                                       | 2041                                       | 6609                                       |                                            | 6471                                       |                                            | 27497   |
|          | Total              | 49576                                      | 85367                                      | 167462                                     | 7830 196132                                | 103013                                     | 2939 64801                                 | 666350  |