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During the April-December 2023 period, gross GST collection witnessed a robust 12% y-o-y growth, reaching ₹14.97 lakh crore, as against ₹13.40 lakh crore collected in the same period of the previous year (April-December 2022).
The average monthly gross GST collection of ₹1.66 lakh crore in the first 9-month period this year represents a 12% increase compared to the ₹1.49 lakh crore average recorded in the corresponding period of FY23.
The gross GST revenue collected in the month of December, 2023 is ₹1,64,882 crore out of which CGST is ₹30,443 crore, SGST is ₹37,935 crore, IGST is ₹84,255 crore (including ₹41,534 crore collected on import of goods) and cess is ₹12,249 crore (including ₹1,079 crore collected on import of goods). Notably, this marks the seventh month so far this year with collections exceeding ₹1.60 lakh crore.
The government has settled ₹40,057 crore to CGST and ₹33,652 crore to SGST from IGST. The total revenue of Centre and the States in the month of December, 2023 after regular settlement is ₹70,501 crore for CGST and ₹71,587 crore for the SGST.
The revenues for the month of December, 2023 are 10.3% higher than the GST revenues in the same month last year. During the month, the revenues from domestic transactions (including import of services) are 13% higher than the revenues from these sources during the same month last year.
The chart below shows trends in monthly gross GST revenues during the current year. Table-1 shows the state-wise figures of GST collected in each State during the month of December 2023 as compared to December 2022. Table-2 shows the state-wise figures of post settlement GST revenue of each State till the month of December 2023.
Chart: Trends in GST Collection
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Table -1: State-wise growth of GST Revenues during December, 2023
|
State/UT |
Dec-22 |
Dec-23 |
Growth (%) |
|
Jammu and Kashmir |
410 |
492 |
20% |
|
Himachal Pradesh |
708 |
745 |
5% |
|
Punjab |
1,734 |
1,875 |
8% |
|
Chandigarh |
218 |
281 |
29% |
|
Uttarakhand |
1,253 |
1,470 |
17% |
|
Haryana |
6,678 |
8,130 |
22% |
|
Delhi |
4,401 |
5,121 |
16% |
|
Rajasthan |
3,789 |
3,828 |
1% |
|
Uttar Pradesh |
7,178 |
8,011 |
12% |
|
Bihar |
1,309 |
1,487 |
14% |
|
Sikkim |
290 |
254 |
-13% |
|
Arunachal Pradesh |
67 |
97 |
44% |
|
Nagaland |
44 |
46 |
4% |
|
Manipur |
46 |
50 |
9% |
|
Mizoram |
23 |
27 |
18% |
|
Tripura |
78 |
79 |
2% |
|
Meghalaya |
171 |
171 |
0% |
|
Assam |
1,150 |
1,303 |
13% |
|
West Bengal |
4,583 |
5,019 |
10% |
|
Jharkhand |
2,536 |
2,632 |
4% |
|
Odisha |
3,854 |
4,351 |
13% |
|
Chhattisgarh |
2,585 |
2,613 |
1% |
|
Madhya Pradesh |
3,079 |
3,423 |
11% |
|
Gujarat |
9,238 |
9,874 |
7% |
|
Dadra and Nagar Haveli and Daman & Diu |
318 |
333 |
5% |
|
Maharashtra |
23,598 |
26,814 |
14% |
|
Karnataka |
10,061 |
11,759 |
17% |
|
Goa |
460 |
553 |
20% |
|
Lakshadweep |
1 |
4 |
310% |
|
Kerala |
2,185 |
2,458 |
12% |
|
Tamil Nadu |
8,324 |
9,888 |
19% |
|
Puducherry |
192 |
232 |
21% |
|
Andaman and Nicobar Islands |
21 |
28 |
35% |
|
Telangana |
4,178 |
4,753 |
14% |
|
Andhra Pradesh |
3,182 |
3,545 |
11% |
|
Ladakh |
26 |
58 |
127% |
|
Other Territory |
249 |
227 |
-9% |
|
Center Jurisdiction |
179 |
243 |
36% |
|
Grand Total |
1,08,394 |
1,22,270 |
13% |
Table-2: SGST & SGST portion of IGST settled to States/UTs
April-December (Rs. in crore)
|
|
Pre-Settlement SGST |
Post-Settlement SGST[2] |
||||
|
State/UT |
2022-23 |
2023-24 |
Growth |
2022-23 |
2023-24 |
Growth |
|
Jammu and Kashmir |
1,699 |
2,188 |
29% |
5,442 |
6,021 |
11% |
|
Himachal Pradesh |
1,731 |
1,929 |
11% |
4,205 |
4,160 |
-1% |
|
Punjab |
5,719 |
6,280 |
10% |
14,371 |
16,382 |
14% |
|
Chandigarh |
451 |
495 |
10% |
1,582 |
1,708 |
8% |
|
Uttarakhand |
3,568 |
4,046 |
13% |
5,758 |
6,288 |
9% |
|
Haryana |
13,424 |
14,992 |
12% |
23,134 |
25,733 |
11% |
|
Delhi |
10,167 |
11,544 |
14% |
21,426 |
23,611 |
10% |
|
Rajasthan |
11,483 |
12,732 |
11% |
25,903 |
28,794 |
11% |
|
Uttar Pradesh |
20,098 |
24,164 |
20% |
49,384 |
55,656 |
13% |
|
Bihar |
5,307 |
6,067 |
14% |
17,360 |
19,157 |
10% |
|
Sikkim |
221 |
341 |
54% |
623 |
738 |
18% |
|
Arunachal Pradesh |
344 |
464 |
35% |
1,176 |
1,418 |
21% |
|
Nagaland |
158 |
226 |
43% |
716 |
781 |
9% |
|
Manipur |
216 |
254 |
18% |
1,046 |
813 |
-22% |
|
Mizoram |
130 |
197 |
51% |
623 |
707 |
14% |
|
Tripura |
311 |
375 |
21% |
1,074 |
1,166 |
9% |
|
Meghalaya |
339 |
438 |
29% |
1,087 |
1,244 |
14% |
|
Assam |
3,785 |
4,346 |
15% |
9,280 |
10,727 |
16% |
|
West Bengal |
15,959 |
17,428 |
9% |
29,170 |
31,300 |
7% |
|
Jharkhand |
5,562 |
6,545 |
18% |
8,237 |
9,148 |
11% |
|
Odisha |
10,313 |
11,903 |
15% |
14,046 |
18,093 |
29% |
|
Chhattisgarh |
5,426 |
6,004 |
11% |
8,370 |
9,937 |
19% |
|
Madhya Pradesh |
7,890 |
9,606 |
22% |
20,834 |
24,026 |
15% |
|
Gujarat |
27,820 |
31,028 |
12% |
42,354 |
46,624 |
10% |
|
Dadra and Nagar Haveli and Daman and Diu |
479 |
481 |
0% |
889 |
804 |
-10% |
|
Maharashtra |
63,169 |
74,589 |
18% |
95,981 |
1,08,887 |
13% |
|
Karnataka |
25,976 |
30,070 |
16% |
48,642 |
54,881 |
13% |
|
Goa |
1,435 |
1,685 |
17% |
2,606 |
2,951 |
13% |
|
Lakshadweep |
7 |
17 |
153% |
22 |
72 |
222% |
|
Kerala |
9,011 |
10,293 |
14% |
21,953 |
23,045 |
5% |
|
Tamil Nadu |
26,657 |
30,329 |
14% |
43,332 |
47,960 |
11% |
|
Puducherry |
344 |
371 |
8% |
876 |
1,037 |
18% |
|
Andaman and Nicobar Islands |
133 |
155 |
16% |
365 |
388 |
7% |
|
Telangana |
12,287 |
14,579 |
19% |
27,964 |
29,889 |
7% |
|
Andhra Pradesh |
9,298 |
10,407 |
12% |
21,137 |
23,481 |
11% |
|
Ladakh |
123 |
186 |
51% |
420 |
523 |
25% |
|
Other Territory |
135 |
182 |
35% |
420 |
903 |
115% |
|
Grand Total |
3,01,175 |
3,46,938 |
15% |
5,71,807 |
6,39,052 |
12% |