GST Collection Report for September 2024

GST Collection Report for September 2024

1. GST Collection
Analysis
September 2024

2. GST collections grew by 6.5% in September 2024, reaching ₹1.73 lakh crore,
driven by strong domestic revenues and a rise in import collections.
After refunds, net GST revenue for September increased 4% year-on-year
to ₹1.53 lakh crore.
This marks the second month of single-digit growth and the slowest pace
in 39 months. In June, collections grew by 7.7%.
Year-to-date, total GST collections have risen 10.1%, reaching ₹9.13 lakh
crore, compared to ₹8.29 lakh crore during the same period in 2023.
Collection Summary
Goss GST Revenue Collected
₹ 1,73,240 crore
Salient Points
₹ 31,422 crore
CGST
₹ 39,283 crore
SGST
₹ 90,594 crore
IGST
₹ 11,941crore
CESS
Y-o-Y Comparision
Previous Year This Year
(Values in Rs. Lakh Crore)
1
2.00
1.50
1.00
0.50
0.00
Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug
1.72
1.52
1.46
1.68
1.65
1.50
1.58
1.72
1.68
1.50
1.78
1.60
1.87
2.10
1.57
1.73
1.61
1.74
1.65
1.82
1.59
1.75
Sep
1.63
1.73

3. Collection Details
2
(Rs. in Crore)
GST Collections Sep 2023 Sep 2024 % Growth Sep 2023 Sep 2024 % Growth
A B C D = C/B-1 E F G = F/E-1
A.1. Domestic
CGST 29,818 31,422 1,85,784 2,03,552
SGST 37,657 39,283 2,32,606 2,52,502
IGST 42,477 46,087 2,61,903 2,97,085
CESS 10,733 11,059 64,778 69,749
Gross Domestic Revenue 1,20,686 1,27,850 5.9% 7,45,071 8,22,888 10.4%
A.2. Imports
IGST 41,145 44,507 2,41,714 2,58,291
CESS 881 883 5,723 5,917
Gross Import Revenue 42,026 45,390 8.0% 2,47,436 2,64,208 6.8%
A.3. Gross GST Revenue(A.1+A.2)
CGST 29,818 31,422 1,85,784 2,03,552
SGST 37,657 39,283 2,32,606 2,52,502
IGST 83,623 90,594 5,03,617 5,55,376
CESS 11,613 11,941 70,501 75,666
Total Gross GST Revenue 1,62,712 1,73,240 6.5% 9,92,508 10,87,095 9.5%
B.1. Domestic Refunds
CGST 2,189 2,646 15,732 16,904
SGST 2,777 3,246 19,459 21,096
IGST 3,500 4,553 27,849 26,803
CESS 126 239 1014 1624
Refund - Domestic 8,592 10,685 24.3% 64,054 66,427 3.7%
B.2. Export IGST Refunds
IGST 6,854 9,580 48,319 60,238
CESS 167 194 892 884
Refund - Exports 7,021 9,774 39.2% 49,212 61,122 24.2%
B.3. Total Refund (B.1+B.2)
CGST 2,189 2,646 15,732 16,904
SGST 2,777 3,246 19,459 21,096
IGST 10,354 14,133 76,168 87,041
CESS 293 433 1,906 2,508
Total Refund 15,614 20,458 31.0% 1,13,265 1,27,549 12.6%
C.1 Net Revenue Domestic (A.1 - B.1)
CGST 27,630 28,775 1,70,051 1,86,648
SGST 34,880 36,037 2,13,147 2,31,405
IGST 38,978 41,533 2,34,054 2,70,282
CESS 10,606 10,820 63,765 68,125
Net Domestic Revenue 1,12,093 1,17,165 4.5% 6,81,018 7,56,461 11.1%
C.2 Net IGST Revenue (A.2 - B.2)
IGST 34,291 34,928 1,93,394 1,98,053
CESS 714 689 4,830 5,033
Net IGST Revenue 35,005 35,617 1.7% 1,98,225 2,03,086 2.5%
CGST 27,630 28,775 1,70,051 1,86,648
SGST 34,880 36,037 2,13,147 2,31,405
IGST 73,269 76,461 4,27,449 4,68,335
CESS 11,320 11,509 68,595 73,158
Total Net GST Revenue 1,47,098 1,52,782 3.9% 8,79,243 9,59,547 9.1%
Monthly YTD
C.3 Net Revenue (C.1+C.2))

4. State Collection Analysis
Haryana, Ladakh, Delhi, Puducherry, Uttarakhand, Arunachal Pradesh, Assam are
some of the major states/UT to report above 10% revenue growth in September,
while Madhya Pradesh, Chhattisgarh, Andhra Pradesh, Mizoram, Nagaland,
Meghalaya, Chandigarh showed a contraction in revenue collection.
Statewise Values
(Values in Rs. in Crore)
3

5. State Collection Analysis
Statewise Change
(Values in Rs. in Crore)
4
The low revenue growth is attributed to minimal increases in larger states, such as
Maharashtra (5%), Gujarat (0%), Tamil Nadu (5%), and Uttar Pradesh (3%). Andhra
Pradesh (-4%) and Madhya Pradesh (-1%) even reported declines in collections.

6. State Collection Details(Rs. in Crore)
5
State/UT Sep-23 Sep-24 Growth (%)
Andaman and Nicobar Islands 23 29 23%
Andhra Pradesh 3658 3506 -4%
Arunachal Pradesh 81 92 13%
Assam 1,175 1,287 10%
Bihar 1,397 1,497 7%
Center Jurisdiction 196 261 33%
Chandigarh 219 197 -10%
Chhattisgarh 2,684 2,605 -3%
Dadra and Nagar Haveli and Daman & Diu 350 305 -13%
Delhi 4,849 5,838 20%
Goa 497 519 4%
Gujarat 10,129 10,153 0%
Haryana 8,009 9,957 24%
Himachal Pradesh 784 856 9%
Jammu and Kashmir 563 599 6%
Jharkhand 2,623 2,653 1%
Karnataka 11,693 12,642 8%
Kerala 2,505 2,675 7%
Ladakh 35 44 24%
Lakshadweep 2 1 -14%
Madhya Pradesh 3,118 3,095 -1%
Maharashtra 25137 26369 5%
Manipur 56 38 -33%
Meghalaya 165 153 -7%
Mizoram 27 26 -5%
Nagaland 52 49 -6%
Odisha 4,249 4,596 8%
Other Territory 207 223 8%
Puducherry 197 225 14%
Punjab 1866 1933 4%
Rajasthan 3869 3929 2%
Sikkim 315 324 3%
Tamil Nadu 10481 11024 5%
Telangana 5,226 5,267 1%
Tripura 73 79 7%
Uttar Pradesh 7,844 8,057 3%
Uttarakhand 1392 1582 14%
West Bengal 4940 5167 5%

7. SGST settled to States/UTs(Rs. in Crore)
6
2023-24 2024-25 Growth 2023-24 2024-25 Growth
Jammu and Kashmir 1515 1525 1% 4102 4385 7%
Himachal Pradesh 1314 1366 4% 2778 3034 9%
Punjab 4216 4570 8% 10869 11418 5%
Chandigarh 335 369 10% 1147 1139 -1%
Uttarakhand 2589 2907 12% 4055 4555 12%
Haryana 9864 11516 17% 17161 19298 12%
Delhi 7639 8676 14% 15660 17494 12%
Rajasthan 8488 8913 5% 19129 20639 8%
Uttar Pradesh 16069 17674 10% 36109 41764 16%
Bihar 4092 4427 8% 12679 13799 9%
Sikkim 267 187 -30% 545 465 -15%
Arunachal Pradesh 343 304 -11% 1013 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 2906 3180 9% 7181 7627 6%
West Bengal 11960 12119 1% 20949 22317 7%
Jharkhand 4462 4356 -2% 6043 6931 15%
Odisha 8068 9089 13% 10869 12915 19%
Chhattisgarh 4136 4299 4% 6454 7247 12%
Madhya Pradesh 6324 6712 6% 15350 17364 13%
Gujarat 20839 22256 7% 31106 35293 13%
Dadra and Nagar Haveli and Daman 315 373 18% 508 604 19%
Maharashtra 50062 55216 10% 72741 82414 13%
Karnataka 20097 22188 10% 36162 39958 10%
Goa 1109 1259 13% 1940 2113 9%
Lakshadweep 14 3 -79% 60 48 -20%
Kerala 6986 7254 4% 15827 16126 2%
Tamil Nadu 20158 22468 11% 31778 37778 19%
Puducherry 246 270 10% 727 778 7%
Andaman and Nicobar Islands 111 110 -1% 271 296 9%
Telangana 9790 10398 6% 20023 21504 7%
Grand Total 2,32,6062,52,502 9% 4,22,777 4,70,795 11%
Pre-Settlement SGST Post-Settlement SGST
State/UT