September 2025 GST Revenue: State-wise Analysis

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September 2025 GST revenue rose 9.1% to Rs.1.89 lakh crore, driven by better compliance. Maharashtra led state collections amidst economic growth.

The Goods and Services Tax (GST) collections for September 2025 were announced on September 1st, 2025, by the GST Network. The total collection for this month reached Rs.1,89,017 crores. This figure represents an increase compared to the August 2025 GST collection, which stood at Rs.1,86,315 crores. This report delves into the factors contributing to this increase and provides a detailed state-wise analysis of GST revenues for September 2025.

Analysis of GST Collections in September 2025

The September 2025 GST collections reveal a strengthened tax base and improved compliance compared to the prior financial year. The total gross GST revenue for September 2025 amounted to Rs.1,89,017 crore. This represents a 9.1% year-on-year increase from September 2024, when collections were Rs.1,73,240 crore. Key components of these collections were CGST at Rs.33,645 crores, SGST at Rs.41,836 crores, IGST at Rs.1,01,883 crores, and Cess at Rs.11,652 crores. Revenue from domestic transactions saw a 6.8% year-on-year growth, while import revenues increased by 15.6%. Refunds processed during September 2025 totaled Rs.28,657 crores, comprising Rs.3,398 crores in CGST refunds, Rs.4,283 crores in SGST refunds, Rs.20,177 crores in IGST refunds, and Rs.799 crores in cess refunds. The net GST collections for September 2025 reached Rs.1,60,360 crore, indicating a 5% increase over the previous year. The reduced GST collections in August 2025 were attributed to decreased demand for goods and services, likely influenced by the monsoon season. Following the GST rate rationalization implemented after the 56th GST Council meeting, consumer confidence has risen. Spending that was previously postponed is now expected to accelerate during the upcoming festive period and subsequent months. Since the GST rate adjustments took effect on September 22nd, 2025, a noticeable rise in consumption has been observed, directly contributing to higher GST collections. Businesses and households, which had maintained a cautious stance prior to these reforms, are anticipated to increase their consumption and investments, further boosting GST collections in the near future.

State-Wise GST Collections for September 2025

The government has also published state-wise GST collection data for September 2025. Maharashtra continues to lead in total gross monthly revenue among all states, followed by Karnataka, Tamil Nadu, Gujarat, and Haryana. Most states and union territories reported an improvement in their GST collections for September 2025. However, a few exceptions experienced declines: Delhi (-1%), Manipur (-1%), Himachal Pradesh (-4%), Telangana (-5%), and Other Territory (-8%). Major revenue-contributing states like Maharashtra and Karnataka recorded growth rates of 5% and 7% respectively.

State-Wise Growth in GST Revenues During September 2025

State/UT Sep-24 Sep-25 Growth (%)
Jammu and Kashmir 599 699 17%
Himachal Pradesh 856 819 -4%
Punjab 1,933 2,194 13%
Chandigarh 197 231 17%
Uttarakhand 1,582 1,675 6%
Haryana 9,957 10,573 6%
Delhi 5,838 5,771 -1%
Rajasthan 3,929 4,306 10%
Uttar Pradesh 8,057 8,967 11%
Bihar 1,497 1,753 17%
Sikkim 324 396 22%
Arunachal Pradesh 92 93 1%
Nagaland 49 56 16%
Manipur 38 38 -1%
Mizoram 26 29 12%
Tripura 79 90 14%
Meghalaya 153 194 27%
Assam 1,287 1,407 9%
West Bengal 5,167 5,682 10%
Jharkhand 2,653 2,867 8%
Odisha 4,596 4,865 6%
Chhattisgarh 2,605 2,942 13%
Madhya Pradesh 3,095 3,737 21%
Gujarat 10,153 10,969 8%
Dadra and Nagar Haveli and Daman & 305 369 21%
Maharashtra 26,369 27,762 5%
Karnataka 12,642 13,495 7%
Goa 519 535 3%
Lakshadweep 1 2 14%
Kerala 2,675 3,013 13%
Tamil Nadu 11,024 11,413 4%
Puducherry 225 260 15%
Andaman and Nicobar Islands 29 35 22%
Telangana 5,267 4,998 -5%
Andhra Pradesh 3,506 3,653 4%
Ladakh 44 44 0%
Other Territory 223 206 -8%
Center Jurisdiction 261 392 50%
Grand Total 1,27,850 1,36,525 7%

Note: This table excludes GST revenue from imported goods.

Monthly Comparison of State-Wise SGST Before and After Settlement

The following is the state-wise overview of the pre-settlement and post-settlement SGST figures for the 2025-26 year till date:

State/UT Pre-Settlement SGST Post-Settlement SGST^2
2024-25 2025-26
Jammu and Kashmir 1,525 1,542
Himachal Pradesh 1,366 1,383
Punjab 4,570 4,967
Chandigarh 369 372
Uttarakhand 2,907 3,292
Haryana 11,516 12,700
Delhi 8,676 10,103
Rajasthan 8,913 9,700
Uttar Pradesh 17,674 18,495
Bihar 4,427 5,247
Sikkim 187 281
Arunachal Pradesh 304 416
Nagaland 145 211
Manipur 199 197
Mizoram 150 115
Tripura 261 290
Meghalaya 311 353
Assam 3,180 3,501
West Bengal 12,119 12,780
Jharkhand 4,356 4,816
Odisha 9,089 9,220
Chhattisgarh 4,299 4,581
Madhya Pradesh 6,712 7,501
Gujarat 22,256 24,550
Dadra and Nagar Haveli and 373 390
Maharashtra 55,216 60,428
Karnataka 22,188 24,971
Goa 1,259 1,278
Lakshadweep 3 4
Kerala 7,254 7,883
Tamil Nadu 22,468 24,362
Puducherry 270 291
Andaman and Nicobar Islan 110 115
Telangana 10,398 10,859
Andhra Pradesh 7,241 7,802
Ladakh 111 126
Other Territory 98 168
Grand Total 2,52,502 2,75,291

Explanation: Post-settlement SGST includes the state’s own GST revenues combined with the SGST portion of IGST settled to that state/UT.

The September 2025 GST collection data reinforces the consistent growth of the Indian economy, as detailed in the official September 2025 GST collections report.

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