India’s GST collections rose 10% to ₹1.62 lakh crore in September 2023. View the full state-wise breakdown and revenue analysis.
Goods and Services Tax (GST) collections for September 2023 reached ₹1,62,712 crore, showing an increase from the previous month’s total of ₹1,59,069 crore. While August 2023 collections had declined from July’s ₹1,65,105 crore, September saw a recovery. This reflects a 10% year-on-year growth in monthly GST revenues.
Breakdown of September 2023 GST Collections
The total GST collection for September 2023 comprised ₹29,818 crore from Central GST (CGST), ₹37,657 crore from State GST (SGST), and ₹83,623 crore from Integrated GST (IGST). A significant portion of IGST, specifically ₹41,145 crore, originated from goods imports. Additionally, cess collections amounted to ₹11,613 crore, with ₹881 crore from imported goods. Following the Integrated GST collections, the central government allocated ₹33,736 crore to CGST and ₹27,578 crore to SGST as part of its regular settlements. After these allocations, the net revenue stood at ₹63,555 crore for Central GST and ₹65,235 crore for State GST.
Analysis of September 2023 GST Collection Trends
September 2023 witnessed an increase in GST collections compared to the preceding month. This marks the nineteenth consecutive month where collections exceeded ₹1.4 lakh crore and the tenth instance of surpassing ₹1.5 lakh crore since GST’s introduction on July 1, 2017. Furthermore, September 2023’s figures represent the fourth-highest monthly collection, exceeding ₹1.6 lakh crore. Domestic revenue, including service imports, demonstrated a 14% year-on-year growth. Overall, GST revenues for September 2023 were 10% higher than September 2022’s ₹1,47,686 crore. Although collections have shown an inconsistent upward trend since April 2023, with May 2023 recording the lowest for the fiscal year, future improvements are anticipated due to economic recovery and the upcoming festive season. The first half of fiscal year 2024 (H1 FY’24), ending September 30, 2023, recorded a gross GST collection of ₹9,92,508 crore, an 11% rise from H1 FY’23’s ₹8,93,334 crore. The average monthly gross collection for FY 2023-24 stands at ₹1.65 lakh crore, which is 11% higher than the ₹1.49 lakh crore average during the first half of FY’23. (For a visual comparison of monthly GST collections in India, refer to the source document).
State-wise GST Collections for September 2023
Among states and Union Territories, Ladakh showed the most significant year-on-year increase in GST collection at 81%. Manipur followed with a 47% rise, Telangana with 33%, Jammu and Kashmir with 32%, and Arunachal Pradesh with 27%. Maharashtra continued to lead in absolute GST collection, reaching ₹25,137 crore in September 2023. Other high-performing regions included Karnataka, Tamil Nadu, Gujarat, Haryana, Uttar Pradesh, and Telangana.
| State/UT | Sep-22 | Sep-23 | Growth (%) |
|---|---|---|---|
| Jammu and Kashmir | 428 | 563 | 32% |
| Himachal Pradesh | 712 | 784 | 10% |
| Punjab | 1,710 | 1,866 | 9% |
| Chandigarh | 206 | 219 | 6% |
| Uttarakhand | 1,300 | 1,392 | 7% |
| Haryana | 7,403 | 8,009 | 8% |
| Delhi | 4,741 | 4,849 | 2% |
| Rajasthan | 3,307 | 3,869 | 17% |
| Uttar Pradesh | 7,004 | 7,844 | 12% |
| Bihar | 1,466 | 1,397 | -5% |
| Sikkim | 285 | 315 | 11% |
| Arunachal Pradesh | 64 | 81 | 27% |
| Nagaland | 49 | 52 | 5% |
| Manipur | 38 | 56 | 47% |
| Mizoram | 24 | 27 | 14% |
| Tripura | 65 | 73 | 13% |
| Meghalaya | 161 | 165 | 2% |
| Assam | 1,157 | 1,175 | 2% |
| West Bengal | 4,804 | 4,940 | 3% |
| Jharkhand | 2,463 | 2,623 | 7% |
| Odisha | 3,765 | 4,249 | 13% |
| Chhattisgarh | 2,269 | 2,684 | 18% |
| Madhya Pradesh | 2,711 | 3,118 | 15% |
| Gujarat | 9,020 | 10,129 | 12% |
| Dadra and Nagar Haveli and Daman & Diu | 312 | 350 | 12% |
| Maharashtra | 21,403 | 25,137 | 17% |
| Karnataka | 9,760 | 11,693 | 20% |
| Goa | 429 | 497 | 16% |
| Lakshadweep | 3 | 2 | -45% |
| Kerala | 2,246 | 2,505 | 12% |
| Tamil Nadu | 8,637 | 10,481 | 21% |
| Puducherry | 188 | 197 | 5% |
| Andaman and Nicobar Islands | 33 | 23 | -30% |
| Telangana | 3,915 | 5,226 | 33% |
| Andhra Pradesh | 3,132 | 3,658 | 17% |
| Ladakh | 19 | 35 | 81% |
| Other Territory | 202 | 207 | 2% |
| Center Jurisdiction | 182 | 196 | 8% |
| Grand Total | 1,05,615 | 1,20,686 | 14% |
Annual Comparison of State-wise SGST Before and After Settlement
Here is the state-wise overview of the pre-settlement and post-settlement State GST figures:
| State/UT | Pre-Settlement SGST | Post-Settlement SGST |
|---|---|---|
| 2022-23 | 2023-24 | Growth |
| Jammu and Kashmir | 1,138 | 1,515 |
| Himachal Pradesh | 1,150 | 1,314 |
| Punjab | 3,846 | 4,216 |
| Chandigarh | 300 | 335 |
| Uttarakhand | 2,401 | 2,589 |
| Haryana | 9,045 | 9,864 |
| Delhi | 6,872 | 7,639 |
| Rajasthan | 7,597 | 8,488 |
| Uttar Pradesh | 13,711 | 16,069 |
| Bihar | 3,567 | 4,092 |
| Sikkim | 153 | 267 |
| Arunachal Pradesh | 253 | 343 |
| Nagaland | 108 | 155 |
| Manipur | 143 | 177 |
| Mizoram | 93 | 147 |
| Tripura | 206 | 258 |
| Meghalaya | 227 | 311 |
| Assam | 2,562 | 2,906 |
| West Bengal | 10,751 | 11,960 |
| Jharkhand | 3,661 | 4,462 |
| Odisha | 7,206 | 8,068 |
| Chhattisgarh | 3,720 | 4,136 |
| Madhya Pradesh | 5,221 | 6,324 |
| Gujarat | 18,628 | 20,839 |
| Dadra and Nagar Haveli and Daman and Diu | 330 | 315 |
| Maharashtra | 42,043 | 50,062 |
| Karnataka | 17,196 | 20,097 |
| Goa | 957 | 1,109 |
| Lakshadweep | 5 | 14 |
| Kerala | 6,014 | 6,986 |
| Tamil Nadu | 17,712 | 20,158 |
| Puducherry | 233 | 246 |
| Andaman and Nicobar Islands | 101 | 111 |
| Telangana | 8,184 | 9,790 |
| Andhra Pradesh | 6,298 | 7,028 |
| Ladakh | 63 | 98 |
| Other Territory | 78 | 118 |
| Grand Total | 2,01,771 | 2,32,606 |
The Ministry of Finance released data regarding September 2023 GST collections and the half-yearly analysis in a press report on the PIB website on October 1, 2023.
