Lok Sabha Question No. 1575 (UNSTARRED), answered on 2026-02-09
Subject: GST Contribution and Compensation released to States
Ministry: FINANCE
Asked by: Shri Kalyan Banerjee, Dr. M K Vishnu Prasad

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

## LOK SABHA UNSTARRED QUESTION NO. 1575

TO BE ANSWERED ON MONDAY, THE 9 th  JANUARY, 2026/ 20 MAGHA, 1947 (SAKA)

## GST Contribution and Compensation released to States

## 1575 DR. M K VISHNU PRASAD: SHRI KALYAN BANERJEE:

Will the Minister of FINANCE be pleased to state:

- (a) the total GST amount contributed by the States and the total amount of GST share released to the States during the last five years, State-wise and year-wise;
- (b)  whether there is any delay in release of GST share to the States, if so, the details thereof alongwith the reasons therefor;

(c) the details of pending GST due to be released to the States;

- (d) the total GST compensation dues pending to each State as of December 31, 2025;
- (e)  the  compensation  released  by  the  Government  during  the  last  three  financial  years, Statewise;
- (f) whether the delay in compensation payments has affected the development expenditure of the States and if so, the details thereof; and
- (g) whether the Government has any mechanism in place for the timely settlement of outstanding dues, if so, the details thereof?

## ANSWER

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

- (a):  State-wise  Gross  GST Collection (CGST + SGST + IGST) in the states during the last 5 years i.e. FY- 2021-22 to 2025-26 (till January, 2026) is given as per Annexure A .
- (b) & (c): No GST dues are pending to be released to the States.

(d),  (e)  &  (f):  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 and Manipur due to non-receipt of AG certificate for FY 2022-23 from these States.

The  details  of  GST  Compensation  released  during  the  last  three  Financial  Years  are  as  per Annexure B .

- (g): Does not arise in view of (b) & (c) above.

## Annexure A

## State-wise Gross GST Collection (CGST + SGST + IGST) during the last 5 years

(Rs. in crore)

| State Code   | State/UT                    | 2021-22   | 2022-23   | 2023-24   | 2024-25   | 2025-26 (Till Jan 26)   |
|--------------|-----------------------------|-----------|-----------|-----------|-----------|-------------------------|
| 1            | Jammu and Kashmir           | 4,638     | 5,178     | 6,619     | 7,059     | 5,954                   |
| 2            | Himachal Pradesh            | 8,006     | 8,758     | 9,935     | 10,323    | 8,081                   |
| 3            | Punjab                      | 18,184    | 20,610    | 23,683    | 26,267    | 22,934                  |
| 4            | Chandigarh                  | 1,963     | 2,343     | 2,751     | 2,869     | 2,581                   |
| 5            | Uttarakhand                 | 13,593    | 16,722    | 19,100    | 20,542    | 16,409                  |
| 6            | Haryana                     | 63,165    | 80,637    | 95,873    | 1,11,485  | 99,045                  |
| 7            | Delhi                       | 45,230    | 54,820    | 65,134    | 75,650    | 67,968                  |
| 8            | Rajasthan                   | 36,607    | 43,958    | 48,322    | 52,752    | 44,575                  |
| 9            | Uttar Pradesh               | 61,216    | 73,734    | 86,137    | 95,635    | 82,653                  |
| 10           | Bihar                       | 11,594    | 14,543    | 15,978    | 18,129    | 15,900                  |
| 11           | Sikkim                      | 2,810     | 3,155     | 3,706     | 4,062     | 3,259                   |
| 12           | Arunachal Pradesh           | 708       | 1,021     | 1,306     | 1,198     | 1,243                   |
| 13           | Nagaland                    | 406       | 522       | 665       | 658       | 689                     |
| 14           | Manipur                     | 550       | 612       | 667       | 698       | 602                     |
| 15           | Mizoram                     | 316       | 418       | 499       | 511       | 351                     |
| 16           | Tripura                     | 775       | 880       | 1,051     | 1,190     | 1,000                   |
| 17           | Meghalaya                   | 1,755     | 2,056     | 2,235     | 2,178     | 1,934                   |
| 18           | Assam                       | 11,604    | 13,082    | 14,569    | 15,997    | 13,985                  |
| 19           | West Bengal                 | 44,404    | 53,809    | 58,010    | 61,427    | 54,333                  |
| 20           | Jharkhand                   | 22,423    | 26,247    | 27,799    | 29,023    | 24,391                  |
| 21           | Odisha                      | 36,495    | 40,568    | 45,380    | 50,743    | 42,024                  |
| 22           | Chhattisgarh                | 22,710    | 24,928    | 27,166    | 29,618    | 24,432                  |
| 23           | Madhya Pradesh              | 24,974    | 29,226    | 34,619    | 37,131    | 32,231                  |
| 24           | Gujarat                     | 90,892    | 1,07,555  | 1,17,144  | 1,28,336  | 1,11,535                |
| 25           | Daman and Diu               | 5         | 3         | 3         | 2         | 0                       |
| 26           | Dadra and Nagar Haveli      | 3,137     | 3,760     | 4,325     | 4,404     | 3,862                   |
| 27           | Maharashtra                 | 2,03,901  | 2,50,439  | 2,96,888  | 3,33,913  | 2,99,555                |
| 29           | Karnataka                   | 86,457    | 1,09,479  | 1,28,414  | 1,41,770  | 1,30,671                |
| 30           | Goa                         | 4,343     | 5,482     | 6,433     | 7,100     | 5,779                   |
| 31           | Lakshadweep                 | 18        | 21        | 45        | 21        | 21                      |
| 32           | Kerala                      | 22,183    | 27,296    | 30,620    | 33,023    | 29,654                  |
| 33           | Tamil Nadu                  | 78,417    | 96,326    | 1,12,582  | 1,21,846  | 1,08,271                |
| 34           | Puducherry                  | 1,818     | 2,365     | 2,628     | 2,852     | 2,255                   |
| 35           | Andaman and Nicobar Islands | 332       | 372       | 426       | 481       | 453                     |
| 36           | Telangana                   | 38,771    | 45,350    | 53,393    | 56,638    | 49,751                  |
| 37           | Andhra Pradesh              | 30,350    | 36,439    | 40,900    | 41,981    | 35,061                  |
| 38           | Ladakh                      | 206       | 332       | 480       | 543       | 475                     |
| 97           | Other Territory             | 1,590     | 2,609     | 2,615     | 2,473     | 2,251                   |
| 99           | Center Jurisdiction         | 2,121     | 1,941     | 2,507     | 3,275     | 3,624                   |
|              | GST (Domestic)              | 9,98,667  | 12,07,596 | 13,90,609 | 15,33,805 | 13,49,795               |
|              | GST (Import)                | 3,76,956  | 4,71,799  | 4,83,086  | 5,21,753  | 4,93,589                |
|              | TOTAL GST Collection        | 13,75,624 | 16,79,395 | 18,73,695 | 20,55,558 | 18,43,384               |

## Annexure B

## Details of GST Compensation released during the year (FY-wise)

(Rs. in crore)

| Sl.No.   | Name of State/UT   | FY 2022-23   | FY 2023-24   | FY 2024-25   |   FY 2025-26 | Total    |
|----------|--------------------|--------------|--------------|--------------|--------------|----------|
| 1        | Andhra Pradesh     | 4,570        | 0            | 164          |            0 | 4,735    |
| 2        | Arunachal Pradesh  | 0            | 0            | 0            |            0 | 0        |
| 3        | Assam              | 424          | 0            | 0            |            0 | 424      |
| 4        | Bihar              | 184          | 398          | 105          |            0 | 687      |
| 5        | Chhattisgarh       | 2,439        | 587          | 128          |            0 | 3,153    |
| 6        | Delhi              | 12,817       | 1,138        | 363          |            0 | 14,318   |
| 7        | Goa                | 1,531        | 343          | 165          |            0 | 2039     |
| 8        | Gujarat            | 7,955        | 10,693       | 0            |            0 | 18,649   |
| 9        | Haryana            | 2,576        | 3,505        | 1,445        |            0 | 7,526    |
| 10       | Himachal Pradesh   | 1,293        | 88           | 51           |            0 | 1,432    |
| 11       | J&K                | 418          | 0            | 0            |            0 | 418      |
| 12       | Jharkhand          | 2,065        | 166          | 36           |            0 | 2,267    |
| 13       | Karnataka          | 20,288       | 1,191        | 2            |            0 | 21,482   |
| 14       | Kerala             | 7,246        | 738          | 67           |            0 | 8,051    |
| 15       | Madhya Pradesh     | 4,572        | 2,613        | 1            |            0 | 7,186    |
| 16       | Maharashtra        | 24,121       | 8,618        | 2,504        |            0 | 35,243   |
| 17       | Manipur            | 0            | 0            | 0            |            0 | 0        |
| 18       | Meghalaya          | 0            | 33           | 6            |            0 | 39       |
| 19       | Mizoram            | 0            | 0            | 0            |            0 | 0        |
| 20       | Nagaland           | 0            | 0            | 0            |            0 | 0        |
| 21       | Odisha             | 1,887        | 0            | 562          |            0 | 2,449    |
| 22       | Puducherry         | 723          | 19           | 3            |            0 | 745      |
| 23       | Punjab             | 7,869        | 3,671        | 405          |            0 | 11,944   |
| 24       | Rajasthan          | 4,260        | 1,398        | 0            |            0 | 5,658    |
| 25       | Sikkim             | 0            | 0            | 0            |            0 | 0        |
| 26       | Tamil Nadu         | 16,215       | 4,574        | 0            |            0 | 20,789   |
| 27       | Telangana          | 4,062        | 625          | 0            |            0 | 4,686    |
| 28       | Tripura            | 0            | 0            | 0            |            0 | 0        |
| 29       | Uttar Pradesh      | 11,291       | 4,070        | 1            |            0 | 15,363   |
| 30       | Uttarakhand        | 2,136        | 477          | 56           |            0 | 2,668    |
| 31       | West Bengal        | 8,228        | 0            | 924          |           94 | 9,246    |
|          | Total              | 14,9168      | 44,946       | 6,988        |           94 | 2,01,195 |

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