India’s Sept 2024 GST revenue rose 6.5% to Rs 1.73 lakh crore. Explore the full state-wise breakdown and top performers like Maharashtra.
The Goods and Services Tax (GST) collection data for September 2024 was made public on October 1, 2024. Official reports from the GST portal indicate that the total gross monthly GST revenue reached Rs. 1,73,240 crores. This represents a 6.5% increase year-over-year when compared to the Rs. 1.62 lakh crore collected in September of the previous year. Despite this annual growth, the collections saw a slight month-over-month decrease of approximately 1% from the Rs. 1.75 lakh crore recorded in August 2024.
Analysis of GST Collection for September 2024
The monthly GST collections for September 2024 demonstrated a fair year-on-year growth of 6.5%. The Central Goods and Services Tax (CGST) for September 2024 amounted to Rs. 31,422 crore, while the State Goods and Services Tax (SGST) was Rs. 39,283 crores. The Integrated Goods and Services Tax (IGST) stood at Rs. 90,594 crores, and Cess was Rs. 11,941 crores. A nominal year-on-year increase was observed in domestic transactions, rising by 5.9%, and in imports, which increased by 8%.
State-Wise GST Collection for September 2024
The government has also published the state-wise GST collection figures for September 2024. Continuing the trend from previous months, Maharashtra recorded the highest absolute gross monthly revenue for September 2024 among all states. It was followed by states such as Karnataka, Tamil Nadu, Gujarat, Haryana, and Uttar Pradesh. States that showed the most significant year-on-year growth for September 2024 included Haryana and Ladakh, both registering a 24% growth rate compared to September 2023. They were closely followed by Andaman and Nicobar Island, Delhi, and Uttarakhand, all of which posted growth rates ranging from 14% to 24%. Major revenue-contributing states like Karnataka and Maharashtra also showed respectable year-on-year growth of 8% and 5%, respectively.
State-wise Growth of GST Revenues During September 2024*
The following table lists the state-wise revenue figures for all states and Union Territories:
| State/UT | Sept 2023 | Sept 2024 | Growth (%) |
|---|---|---|---|
| Jammu and Kashmir | 563 | 599 | 6% |
| Himachal Pradesh | 784 | 856 | 9% |
| Punjab | 1,866 | 1,933 | 4% |
| Chandigarh | 219 | 197 | -10% |
| Uttarakhand | 1,392 | 1,582 | 14% |
| Haryana | 8,009 | 9,957 | 24% |
| Delhi | 4,849 | 5,838 | 20% |
| Rajasthan | 3,869 | 3,929 | 2% |
| Uttar Pradesh | 7,844 | 8,057 | 3% |
| Bihar | 1,397 | 1,497 | 7% |
| Sikkim | 315 | 324 | 3% |
| Arunachal Pradesh | 81 | 92 | 13% |
| Nagaland | 52 | 49 | -6% |
| Manipur | 56 | 38 | -33% |
| Mizoram | 27 | 26 | -5% |
| Tripura | 73 | 79 | 7% |
| Meghalaya | 165 | 153 | -7% |
| Assam | 1,175 | 1,287 | 10% |
| West Bengal | 4,940 | 5,167 | 5% |
| Jharkhand | 2,623 | 2,653 | 1% |
| Odisha | 4,249 | 4,596 | 8% |
| Chhattisgarh | 2,684 | 2,605 | -3% |
| Madhya Pradesh | 3,118 | 3,095 | -1% |
| Gujarat | 10,129 | 10,153 | 0% |
| Dadra and Nagar Haveli and Daman & Diu | 350 | 305 | -13% |
| Maharashtra | 25,137 | 26,369 | 5% |
| Karnataka | 11,693 | 12,642 | 8% |
| Goa | 497 | 519 | 4% |
| Lakshadweep | 2 | 1 | -14% |
| Kerala | 2,505 | 2,675 | 7% |
| Tamil Nadu | 10,481 | 11,024 | 5% |
| Puducherry | 197 | 225 | 14% |
| Andaman and Nicobar Islands | 23 | 29 | 23% |
| Telangana | 5,226 | 5,267 | 1% |
| Andhra Pradesh | 3,658 | 3,506 | -4% |
| Ladakh | 35 | 44 | 24% |
| Other Territory | 207 | 223 | 8% |
| Center Jurisdiction | 196 | 261 | 33% |
| Grand Total | 1,20,686 | 1,27,850 | 6% |
*This table does not include GST collected on the import of goods.
Monthly Comparison of State-Wise SGST Settled, Before and After the Settlement
The table below presents a state-wise overview of the pre-settlement and post-settlement State GST (SGST) figures for the fiscal year 2024-25 to date:
| State/UT | Pre-Settlement SGST 2023-24 | Pre-Settlement SGST 2024-25 | Pre-Settlement Growth | Post-Settlement SGST 2023-24 | Post-Settlement SGST 2024-25 | Post-Settlement Growth |
|---|---|---|---|---|---|---|
| Jammu and Kashmir | 1,515 | 1,525 | 1% | 4,102 | 4,385 | 7% |
| Himachal Pradesh | 1,314 | 1,366 | 4% | 2,778 | 3,034 | 9% |
| Punjab | 4,216 | 4,570 | 8% | 10,869 | 11,418 | 5% |
| Chandigarh | 335 | 369 | 10% | 1,147 | 1,139 | -1% |
| Uttarakhand | 2,589 | 2,907 | 12% | 4,055 | 4,555 | 12% |
| Haryana | 9,864 | 11,516 | 17% | 17,161 | 19,298 | 12% |
| Delhi | 7,639 | 8,676 | 14% | 15,660 | 17,494 | 12% |
| Rajasthan | 8,488 | 8,913 | 5% | 19,129 | 20,639 | 8% |
| Uttar Pradesh | 16,069 | 17,674 | 10% | 36,109 | 41,764 | 16% |
| Bihar | 4,092 | 4,427 | 8% | 12,679 | 13,799 | 9% |
| Sikkim | 267 | 187 | -30% | 545 | 465 | -15% |
| Arunachal Pradesh | 343 | 304 | -11% | 1,013 | 941 | -7% |
| Nagaland | 155 | 145 | -6% | 539 | 530 | -2% |
| Manipur | 177 | 199 | 12% | 566 | 606 | 7% |
| Mizoram | 147 | 150 | 2% | 491 | 490 | 0% |
| Tripura | 258 | 261 | 1% | 790 | 851 | 8% |
| Meghalaya | 311 | 311 | 0% | 860 | 896 | 4% |
| Assam | 2,906 | 3,180 | 9% | 7,181 | 7,627 | 6% |
| West Bengal | 11,960 | 12,119 | 1% | 20,949 | 22,317 | 7% |
| Jharkhand | 4,462 | 4,356 | -2% | 6,043 | 6,931 | 15% |
| Odisha | 8,068 | 9,089 | 13% | 10,869 | 12,915 | 19% |
| Chhattisgarh | 4,136 | 4,299 | 4% | 6,454 | 7,247 | 12% |
| Madhya Pradesh | 6,324 | 6,712 | 6% | 15,350 | 17,364 | 13% |
| Gujarat | 20,839 | 22,256 | 7% | 31,106 | 35,293 | 13% |
| Dadra and Nagar Haveli and Daman & Diu | 315 | 373 | 18% | 508 | 604 | 19% |
| Maharashtra | 50,062 | 55,216 | 10% | 72,741 | 82,414 | 13% |
| Karnataka | 20,097 | 22,188 | 10% | 36,162 | 39,958 | 10% |
| Goa | 1,109 | 1,259 | 13% | 1,940 | 2,113 | 9% |
| Lakshadweep | 14 | 3 | -79% | 60 | 48 | -20% |
| Kerala | 6,986 | 7,254 | 4% | 15,827 | 16,126 | 2% |
| Tamil Nadu | 20,158 | 22,468 | 11% | 31,778 | 37,778 | 19% |
| Puducherry | 246 | 270 | 10% | 727 | 778 | 7% |
| Andaman and Nicobar Islands | 111 | 110 | -1% | 271 | 296 | 9% |
| Telangana | 9,790 | 10,398 | 6% | 20,023 | 21,504 | 7% |
| Andhra Pradesh | 7,028 | 7,241 | 3% | 15,390 | 16,393 | 7% |
| Ladakh | 98 | 111 | 14% | 300 | 343 | 14% |
| Other Territory | 118 | 98 | -17% | 606 | 441 | -27% |
| Grand Total | 2,32,606 | 2,52,502 | 9% | 4,22,777 | 4,70,795 | 11% |
Post-Settlement GST is the cumulative total of states’ and Union Territories’ GST revenues and the SGST portion of IGST settled to them.
Anticipated increases in GST revenues are expected in the forthcoming months, driven by the festive season and potential GST rate rationalization decisions from future GST Council meetings.
The government initiated the publication of monthly GST revenue reports on its official portal several months ago. The detailed September 2024 report became available on October 1, 2024, accessible via the official GST portal.
