GST Collection December 2025 is Rs. 1.75 Lakh Crore

GST Collection December 2025 is Rs. 1.75 Lakh Crore

The Gross GST Collection December 2025 is Rs. 1.75 Lakh Crore, registering a 6.1% year-on-year increase. The Purpose of this Article is to present Comprehensive data on GST Revenue Collection December 2025. It Covers Key aspects such as Gross Domestic Revenue collection, Gross Import Revenue, Domestic Refund , Import Refund, Net Customs Revenue and Total Net GST Revenue for the Month of December 2025. Additionally, this article provides detailed analysis of state-wise growth of GST Revenue and SGST & SGST portion of IGST Settled to states/UT till December 2025. Further more, it includes State wise/Approving Authority wise Domestic Collection.

GST Gross and Net Collections (Amount in Crores)- December 2025
	Monthly			YTD
GST Collections	December-2024	December-2025	% Growth	December-2024	December-2025	% Growth
A	B	C	D= C/B-1	E	F	G=F/E-1
A. 1. Domestic
CGST	32,836	34,289		3,04,350	3,27,496
SGST	40,499	41,368		3,77,911	4,04,315
IGST	47,783	46,917		4,49,839	4,76,852
Gross Domestic Revenue	1,21,118	1,22,574	1.2%	11,32,100	12,08,663	6.8%
A. 2. Imports
IGST	43,438	51,977		3,87,697	4,41,376
Gross Import Revenue	43,438	51,977	19.7%	3,87,697	4,41,376	13.8%
A. 3 Gross GST Revenue (A.1+A.2)
CGST	32,836	34,289		3,04,350	3,27,496
SGST	40,499	41,368		3,77,911	4,04,315
IGST	91,221	98,894		8,37,536	9,18,227
Total Gross GST Revenue	1,64,556	1,74,550	6.1%	15,19,797	16,50,039	8.6%
B. 1. Domestic Refunds
CGST	2,906	4,274		24,649	29,376
SGST	3,653	5,439		31,125	37,460
IGST	4,813	8,709		40,522	59,044
Refund-Domestic	11,372	18,422	62.0%	96,296	1,25,881	30.7%
B. 2. Export GST Refunds through ICEGATE
IGST	10,766	10,558		88,628	99,152
Refund – Imports	10,766	10,558	-1.9%	88,628	99,152	11.9%
B. 3. Total Refund (B.1 + B.2)
CGST	2,906	4,274		24,649	29,376
SGST	3,653	5,439		31,125	37,460
IGST	15,579	19,267		1,29,150	1,58,196
Total Refund	22,138	28,980	30.9%	1,84,924	2,25,033	21.7%
C.1 Net Revenue Domestic (A.1-B.1)
CGST	29,930	30,014	–	2,79,701	2,98,120
SGST	36,846	35,929	–	3,46,786	3,66,855
IGST	42,970	38,208	–	4,09,317	4,17,807
Net Domestic Revenue	1,09,746	1,04,151	-5.1%	10,35,804	10,82,782	4.5%
C.2 Net Revenue Customs (GST) A.2-B.2)
IGST	32,671	41,419	–	2,99,069	3,42,224
Net Customs Revenue	32,671	41,419	26.8%	2,99,069	3,42,224	14.4%
C.3 Net Revenue (C.1+C.2)
CGST	29,930	30,014		2,79,701	2,98,120
SGST	36,846	35,929		3,46,786	3,66,855
IGST	75,641	79,627		7,08,386	7,60,031
Total Net GST Revenue	1,42,417	1,45,570	2.2%	13,34,873	14,25,006	6.8%

D.1 Cess (See Note Below)
Domestic	11,471	4,536	1,05,305	87,538
Import	830	15	8,465	5,923
Refund	(297)	(313)	(3,605)	(5,076)
Net Cess Revenue	12,003	4,238	1,10,166	88,385

Note:
1. Compensation cess is continuing only as a transitory arrangement till entire loan and interest liability are discharged.

2.The above numbers are provisional and the actuals number may have slightly vary on finalisation.

GST Collection December 2025 State-wise as compared to December 2024

In the following table GST Collection December 2025 has been bifurcated in various states and the same has been compared with GST collection of December 2024 state wise and it is measured in terms of GST Collection growth.

State	Pre-settlement SGST			Pre-settlement SGST
	Dec-24	Dec-25	Grw	Dec-24	Dec-25	Grw
Jammu and Kashmir	221	204	-8%	642	592	-8%
Himachal Pradesh	201	181	-10%	452	482	7%
Punjab	728	719	-1%	2,050	1,966	-4%
Chandigarh	66	62	-5%	183	188	2%
Uttarakhand	439	391	-11%	660	757	15%
Haryana	1,811	1,836	1%	3,117	3,629	16%
Delhi	1,353	1,298	-4%	2,742	2,684	-2%
Rajasthan	1,419	1,441	2%	3,427	3,455	1%
Uttar Pradesh	2,535	2,538	0%	6,381	6,671	5%
Bihar	768	717	-7%	2,197	2,435	11%
Sikkim	38	36	-6%	79	92	16%
Arunachal Pradesh	32	54	69%	136	146	7%
Nagaland	22	26	23%	89	88	-1%
Manipur	21	20	-4%	73	79	8%
Mizorum	14	13	-5%	66	74	12%
Tripura	40	47	17%	129	124	-4%
Meghalaya	37	53	44%	129	139	8%
Assam	505	506	0%	1,162	1,221	5%
West Bengal	1,809	1,847	2%	3,524	3,559	1%
Jharkhand	705	770	9%	1,101	916	-17%
Odisha	1,354	1,485	10%	1,925	1,691	-12%
Chhattisgarh	697	755	8%	1,256	907	-28%
Madhya Pradesh	1,065	1,057	-1%	2,829	2,780	-2%
Gujarat	3,328	3,549	7%	5,650	6,351	12%
Dadra and Nagar Haveli and Daman and Diu	55	66	19%	111	113	2%
Maharashtra	9,465	9,852	4%	14,093	16,140	15%
Karnataka	3,651	3,816	5%	6,389	6,716	5%
Goa	219	214	-2%	378	365	-3%
Lakshadweep	0	1	154%	12	8	-37%
Kerala	1,184	1,236	4%	2,549	2,643	4%
Tamil Nadu	3,707	3,598	-3%	5,556	5,992	8%
Puducherry	44	44	-1%	101	109	7%
Andaman and Nicobar Islands	24	19	-21%	52	57	9%
Telangana	1,817	1,762	-3%	3,467	3,552	2%
Andhra Pradesh	1,076	1,102	2%	2,507	2,652	6%
Ladakh	33	18	-45%	70	53	-25%
Other Territory	16	34	115%	70	160	128%
Grand Total	40,499	41,368	2%	75,355	79,584	6%

Table-2: SGST & SGST portion of IGST settled to States/UTs till December, 2025 (Rs. in crore)

State	Pre-settlement SGST			Pre-settlement SGST
	2024-25	2025-26	Grw	2024-25	2025-26	Grw
Jammu and Kashmir	2,234	2,188	-2%	6,574	5,962	-9%
Himachal Pradesh	2,042	1,967	-4%	4,630	4,637	0%
Punjab	6,857	7,273	6%	18,153	19,685	8%
Chandigarh	567	564	-1%	1,759	1,777	1%
Uttarakhand	4,354	4,634	6%	6,935	7,489	8%
Haryana	17,279	18,671	8%	29,364	35,469	21%
Delhi	13,200	14,460	10%	26,771	28,010	5%
Rajasthan	13,437	14,222	6%	32,085	33,796	5%
Uttar Pradesh	25,911	26,474	2%	63,068	62,362	-1%
Bihar	6,681	7,479	12%	20,931	22,793	9%
Sikkim	302	379	25%	725	871	20%
Arunachal Pradesh	393	551	40%	1,324	1,519	15%
Nagaland	208	293	41%	789	897	14%
Manipur	271	269	-1%	855	844	-1%
Mizorum	202	158	-22%	699	690	-1%
Tripura	391	424	8%	1,268	1,228	-3%
Meghalaya	444	501	13%	1,316	1,305	-1%
Assam	4,712	5,067	8%	11,514	13,706	19%
West Bengal	17,834	18,542	4%	34,261	34,379	0%
Jharkhand	6,481	7,009	8%	10,428	10,282	-1%
Odisha	13,077	13,670	5%	19,178	17,822	-7%
Chhattisgarh	6,388	6,763	6%	11,399	10,657	-7%
Madhya Pradesh	10,107	10,759	6%	26,503	25,814	-3%
Gujarat	33,328	36,064	8%	53,746	58,648	9%
Dadra and Nagar Haveli and Daman and Diu	553	581	5%	955	920	-4%
Maharashtra	83,406	90,550	9%	1,26,267	1,43,171	13%
Karnataka	33,166	36,720	11%	61,310	63,946	4%
Goa	1,878	1,921	2%	3,251	3,288	1%
Lakshadweep	7	6	-12%	82	3	-96%
Kerala	10,927	11,704	7%	24,341	25,001	3%
Tamil Nadu	33,990	35,763	5%	56,986	57,806	1%
Puducherry	407	426	5%	1,143	1,055	-8%
Andaman and Nicobar Islands	164	168	3%	430	546	27%
Telangana	15,675	16,369	4%	32,653	33,797	4%
Andhra Pradesh	10,689	11,260	5%	24,505	25,045	2%
Ladakh	209	211	1%	597	577	-3%
Other Territory	141	257	82%	624	2,023	224%
Grand Total	3,77,911	4,04,315	7%	7,17,419	7,57,819	6%

Table 3 : State Wise/Approving Authority wise Domestic Collection

Period December-25 to March-26

State Code	State	Collection by Central Formations					Collection by state Formations					Total				Growth in 2025-26 (up to December-25) on 2024-25 (up to December-24)
State Code	State	No of GSTINS as on 31-12-2025	CGST	SGST	IGST	TOTAL	No of GSTINS as on 31-12-2025	CGST	SGST	IGST	TOTAL	CGST	SGST	IGST	TOTAL	CENTER	STATE	TOTAL
1	Jammu and Kashmir	62,143	577	827	794	2,197	96,545	1,022	1,361	754	3,137	1,599	2,188	1,548	5,335	-3.4%	3.2%	0.4%
2	Himachal Pradesh	50,978	605	836	1,731	3,172	81,800	823	1,130	2,274	4,228	1,428	1,967	4,006	7,400	-5.3%	-5.3%	-5.3%
3	Punjab	1,86,338	2,346	3,374	3,301	9,020	2,47,484	2,832	3,900	4,788	11,519	5,177	7,273	8,088	20,539	7.1%	2.1%	4.2%
4	Chandigarh	14,234	205	240	536	980	18,607	246	325	741	1,311	451	564	1,276	2,292	0.9%	12.3%	7.1%
5	Uttarakhand	95,483	1,346	2,176	3,568	7,090	1,22,713	1,772	2,457	3,620	7,849	3,118	4,634	7,188	14,940	1.4%	-8.0%	-3.7%
6	Haryana	2,65,541	6,384	8,130	28,945	43,459	3,46,812	8,302	10,541	26,264	45,107	14,686	18,671	55,208	88,566	7.3%	7.2%	7.2%
7	Delhi	3,42,082	5,563	6,344	12,631	24,538	5,28,391	7,038	8,117	21,777	36,932	12,602	14,460	34,408	61,470	13.3%	2.9%	6.8%
8	Rajasthan	3,60,092	4,888	6,302	6,861	18,050	5,99,498	6,228	7,920	7,735	21,883	11,116	14,222	14,596	39,933	4.1%	5.1%	4.7%
9	Uttar Pradesh	9,45,056	9,242	12,261	14,417	35,921	11,48,619	11,014	14,213	13,127	38,354	20,256	26,474	27,544	74,274	4.0%	4.1%	4.0%
10	Bihar	2,98,060	1,796	2,987	1,488	6,271	3,70,837	2,491	4,492	1,061	8,044	4,286	7,479	2,549	14,315	11.5%	13.3%	12.5%
11	Sikkim	4,945	115	144	1,401	1,660	6,701	183	234	1,030	1,447	298	379	2,431	3,107	-2.3%	9.2%	2.7%
12	Arunachal Pradesh	8,749	152	184	52	388	12,464	296	367	80	744	448	551	133	1,132	32.0%	37.7%	35.7%
13	Nagaland	4,499	101	125	27	252	6,584	133	169	73	375	234	293	100	627	38.1%	36.3%	37.0%
14	Manipur	6,091	58	77	21	156	8,886	149	192	50	391	207	269	71	547	3.7%	1.5%	2.1%
15	Mizoram	3,877	45	66	36	146	5,433	64	92	15	172	109	158	51	318	-16.0%	-20.1%	-18.3%
16	Tripura	14,417	137	173	49	359	20,246	194	251	83	528	331	424	132	887	6.4%	7.8%	7.2%
17	Meghalaya	13,137	155	184	459	798	19,227	249	317	377	942	403	501	836	1,740	34.7%	5.8%	17.4%
18	Assam	1,06,207	1,630	2,123	1,435	5,187	1,31,528	2,286	2,944	2,282	7,513	3,916	5,067	3,717	12,700	11.3%	6.4%	8.4%
19	West Bengal	3,44,360	5,943	7,490	7,340	20,774	4,87,881	9,479	11,052	7,523	28,054	15,422	18,542	14,864	48,828	7.3%	7.7%	7.5%
20	Jharkhand	97,269	2,177	2,724	5,375	10,275	1,27,599	3,256	4,285	4,149	11,690	5,433	7,009	9,524	21,965	-1.7%	9.9%	4.2%
21	Odisha	1,60,041	5,268	6,172	8,566	20,005	2,06,222	5,422	7,498	4,959	17,879	10,690	13,670	13,524	37,884	7.5%	-2.5%	2.6%
22	Chattisgarh	83,002	2,865	3,379	5,767	12,011	1,16,306	2,828	3,384	3,791	10,002	5,693	6,763	9,558	22,014	-0.2%	6.2%	2.6%
23	Madhya Pradesh	2,44,732	4,043	5,045	4,958	14,047	3,41,533	4,643	5,713	4,589	14,945	8,686	10,759	9,547	28,992	8.4%	6.0%	7.2%
24	Gujarat	5,83,822	12,787	15,598	15,815	44,199	7,75,184	17,542	20,466	17,342	55,350	30,329	36,064	33,156	99,549	8.8%	2.2%	5.0%
26	Dadra and Nagar Haveli	6,963	166	208	931	1,304	9,761	315	373	1,443	2,131	481	581	2,374	3,435	7.1%	6.1%	6.4%
27	Maharastra	8,15,551	35,669	41,362	45,241	1,22,272	11,32,913	43,228	49,188	52,039	1,44,454	78,896	90,550	97,280	2,66,726	9.7%	7.1%	8.3%
29	Karnataka	4,39,440	13,821	17,298	27,049	58,168	6,46,964	16,020	19,422	22,885	58,327	29,842	36,720	49,934	1,16,495	10.1%	13.4%	11.7%
30	Goa	19,427	545	704	823	2,073	28,926	1,001	1,217	872	3,089	1,546	1,921	1,695	5,162	-3.0%	2.9%	0.5%
31	Lakshadweep	251	1	3	7	12	249	2	3	3	8	3	6	10	19	53.1%	-6.1%	22.3%
32	Kerala	1,73,036	5,523	6,638	3,132	15,293	2,62,370	4,013	5,066	2,022	11,101	9,536	11,704	5,154	26,394	12.4%	3.3%	8.4%
33	Tamil Nadu	5,03,236	11,913	14,888	16,632	43,433	7,13,121	15,775	20,875	17,280	53,931	27,688	35,763	33,913	97,364	7.7%	8.5%	8.1%
34	Puducherry	10,212	114	173	421	707	15,481	183	253	894	1,331	297	426	1,315	2,038	11.7%	-10.0%	-3.5%
35	Andaman and Nicobar Islands	2,836	80	96	84	260	3,542	53	72	21	146	134	168	105	407	23.5%	18.1%	21.5%
36	Telangana	2,43,502	6,022	7,446	6,906	20,374	3,20,510	7,019	8,922	7,732	23,673	13,040	16,369	14,638	44,047	5.7%	5.8%	5.7%
37	Andhra Pradesh	1,85,979	4,319	5,606	6,692	16,617	2,54,446	4,453	5,655	4,862	14,970	8,772	11,260	11,554	31,586	-0.4%	3.6%	1.5%
38	Ladakh	3,746	51	71	10	132	6,651	103	140	36	280	155	211	46	412	-7.9%	5.6%	0.9%
97	Other Territory	104	189	257	1,546	1,992	0	–	–	–	–	189	257	1,546	1,992	8.2%		8.2%
99	OIDAR	814	–	–	3,234	3,234	0	–	–	–	–	–	–	3,234	3,234	36.9%		36.9%
Grand Total		67,00,252	1,46,837	1,81,710	2,38,279	5,66,826	92,22,034	1,80,659	2,22,606	2,38,572	6,41,837	3,27,496	4,04,315	4,76,852	12,08,663	7.7%	6.0%	6.8%