GST Revenue Collection December 2024
The Purpose of this Article is to present Comprehensive data on GST Revenue Collection in December 2024. 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-2024. 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 2024. Further more, it includes State wise/Approving Authority wise Domestic Collection.
| GST Gross and Net Collections (Amount in Crores)– December 2024 | ||||||
| Monthly | YTD | |||||
| GST Collections | Dec-2023 | Dec-2024 | % Growth | Dec-2023 | Dec-2024 | % Growth |
| A | B | C | D= C/B-1 | E | F | G=F/E-1 |
| A. 1. Domestic | ||||||
| CGST | 30443 | 32836 | 276708 | 304350 | ||
| SGST | 37935 | 40499 | 346938 | 377911 | ||
| IGST | 42721 | 47783 | 401623 | 449839 | ||
| CESS | 11170 | 11471 | 98349 | 105305 | ||
| Gross Domestic Revenue | 122270 | 132589 | 8.4% | 1123618 | 1237405 | 10.1% |
| A. 2. Imports | ||||||
| IGST | 41534 | 43438 | 364572 | 387697 | ||
| CESS | 1079 | 830 | 9132 | 8465 | ||
| Gross Import Revenue | 42612 | 44268 | 3.9% | 373704 | 396162 | 6.0% |
| A. 3 Gross GST Revenue (A.1+A.2) | ||||||
| CGST | 30443 | 32836 | 276708 | 304350 | ||
| SGST | 37935 | 40499 | 346938 | 377911 | ||
| IGST | 84255 | 91221 | 766195 | 837536 | ||
| CESS | 12249 | 12301 | 107480 | 113770 | ||
| Total Gross GST Revenue | 164882 | 176857 | 7.3% | 1497322 | 1633567 | 9.1% |
| B. 1. Domestic Refunds | ||||||
| CGST | 2082 | 2907 | 22536 | 24650 | ||
| SGST | 2550 | 3653 | 27766 | 31126 | ||
| IGST | 4070 | 4866 | 40917 | 40576 | ||
| CESS | 132 | 143 | 1595 | 2235 | ||
| Refund-Domestic | 8834 | 11570 | 31.0% | 92814 | 98586 | 6.2% |
| B. 2. Export GST Refunds through ICEGATE | ||||||
| IGST | 6592 | 10766 | 72159 | 88628 | ||
| CESS | 47 | 154 | 1243 | 1369 | ||
| Refund – Imports | 6639 | 10921 | 64.5% | 73402 | 89998 | 22.6% |
| B. 3. Total Refund (B.1 + B.2) | ||||||
| CGST | 2082 | 2907 | 22536 | 24650 | ||
| SGST | 2550 | 3653 | 27766 | 31126 | ||
| IGST | 10662 | 15632 | 113076 | 129204 | ||
| CESS | 180 | 297 | 2838 | 3605 | ||
| Total Refund | 15473 | 22490 | 45.3% | 166217 | 188583 | 13.5% |
| C.1 Net Revenue Domestic (A.1-B.1) | ||||||
| CGST | 28361 | 29930 | 254172 | 279700 | ||
| SGST | 35385 | 36845 | 319172 | 346785 | ||
| IGST | 38652 | 42917 | 360706 | 409264 | ||
| CESS | 11038 | 11328 | 96754 | 103070 | ||
| Net Domestic Revenue | 113436 | 121019 | 6.7% | 1030804 | 1138820 | 10.5% |
| C.2 Net Revenue Customs (GST) A.2-B.2) | ||||||
| IGST | 34942 | 32671 | 292413 | 299069 | ||
| CESS | 1032 | 676 | 7889 | 7095 | ||
| Net Customs Revenue | 35973 | 33347 | -7.3% | 300302 | 306164 | 2.0% |
| C.3 Net Revenue (C.1+C.2) | ||||||
| CGST | 28361 | 29930 | 254172 | 279700 | ||
| SGST | 35385 | 36845 | 319172 | 346785 | ||
| IGST | 73593 | 75588 | 653119 | 708333 | ||
| CESS | 12069 | 12003 | 104643 | 110166 | ||
| Total Net GST Revenue | 149409 | 154366 | 3.3% | 1331105 | 1444984 | 8.6% |
GST Collection December 2024 State-wise as compared to December 2023
In the following table GST Collection December 2024 has been bifurcated in various states and the same has been compared with GST collection of December 2023 state wise and it is measured in terms of GST Collection growth.
| State | GST Revenue December-23 ₹ in Crore | GST Revenue December-24 ₹ in Crore | Growth of GST Collection |
|---|---|---|---|
| Jammu and Kashmir | 492 | 547 | 11% |
| Himachal Pradesh | 745 | 816 | 10% |
| Punjab | 1875 | 2294 | 22% |
| Chandigarh | 281 | 224 | -20% |
| Uttarakhand | 1470 | 1547 | 5% |
| Haryana | 8130 | 10403 | 28% |
| Delhi | 5121 | 5593 | 9% |
| Rajasthan | 3828 | 4146 | 8% |
| Uttar Pradesh | 8011 | 8117 | 1% |
| Bihar | 1487 | 1521 | 2% |
| Sikkim | 254 | 329 | 30% |
| Arunachal Pradesh | 97 | 70 | -27% |
| Nagaland | 46 | 51 | 11% |
| Manipur | 50 | 46 | -8% |
| Mizorum | 27 | 28 | 5% |
| Tripura | 79 | 83 | 5% |
| Meghalaya | 171 | 150 | -12% |
| Assam | 1303 | 1374 | 5% |
| West Bengal | 5019 | 5190 | 3% |
| Jharkhand | 2632 | 2981 | 13% |
| Odisha | 4351 | 4841 | 11% |
| Chhattisgarh | 2613 | 2882 | 10% |
| Madhya Pradesh | 3423 | 3460 | 1% |
| Gujarat | 9874 | 10279 | 4% |
| Dadra and Nagar Haveli and Daman and Diu | 333 | 332 | 0% |
| Maharashtra | 26814 | 29260 | 9% |
| Karnataka | 11759 | 12526 | 7% |
| Goa | 553 | 578 | 5% |
| Lakshadweep | 4 | 2 | -54% |
| Kerala | 2458 | 2575 | 5% |
| Tamil Nadu | 9888 | 10956 | 11% |
| Puducherry | 232 | 228 | -2% |
| Andaman and Nicobar Islands | 28 | 49 | 72% |
| Telangana | 4753 | 5224 | 10% |
| Andhra Pradesh | 3545 | 3315 | -6% |
| Ladakh | 58 | 65 | 12% |
| Other Territory | 227 | 196 | -14% |
| Center Jurisdiction | 243 | 308 | 27% |
| Grand Total | 122270 | 132589 | 8% |
Amount of SGST & SGST portion of IGST settled to states/UT in December 2024.(Rs. in crore)
| State/UT | Pre-Settlement SGST | Pre-Settlement SGST | Pre-Settlement SGST | Post-Settlement SGST | Post-Settlement SGST | Post-Settlement SGST |
|---|---|---|---|---|---|---|
| 2023-24 | 2024-25 | Growth | 2023-24 | 2024-25 | Growth | |
| Jammu and Kashmir | 2188 | 2234 | 2% | 6021 | 6574 | 9% |
| Himachal Pradesh | 1929 | 2042 | 6% | 4160 | 4630 | 11% |
| Punjab | 6280 | 6857 | 9% | 16382 | 18153 | 11% |
| Chandigarh | 495 | 567 | 15% | 1708 | 1759 | 3% |
| Uttarakhand | 4046 | 4354 | 8% | 6288 | 6935 | 10% |
| Haryana | 14992 | 17279 | 15% | 25733 | 29364 | 14% |
| Delhi | 11544 | 13200 | 14% | 23611 | 26771 | 13% |
| Rajasthan | 12732 | 13437 | 6% | 28794 | 32085 | 11% |
| Uttar Pradesh | 24164 | 25911 | 7% | 55656 | 63068 | 13% |
| Bihar | 6067 | 6681 | 10% | 19157 | 20931 | 9% |
| Sikkim | 341 | 302 | -11% | 738 | 725 | -2% |
| Arunachal Pradesh | 464 | 393 | -15% | 1418 | 1324 | -7% |
| Nagaland | 226 | 208 | -8% | 781 | 789 | 1% |
| Manipur | 254 | 271 | 7% | 813 | 855 | 5% |
| Mizorum | 197 | 202 | 3% | 707 | 699 | -1% |
| Tripura | 375 | 391 | 4% | 1166 | 1268 | 9% |
| Meghalaya | 438 | 444 | 1% | 1244 | 1316 | 6% |
| Assam | 4346 | 4712 | 8% | 10727 | 11514 | 7% |
| West Bengal | 17428 | 17834 | 2% | 31300 | 34261 | 9% |
| Jharkhand | 6545 | 6481 | -1% | 9148 | 10428 | 14% |
| Odisha | 11903 | 13077 | 10% | 18093 | 19178 | 6% |
| Chhattisgarh | 6004 | 6388 | 6% | 9937 | 11399 | 15% |
| Madhya Pradesh | 9606 | 10107 | 5% | 24026 | 26503 | 10% |
| Gujarat | 31028 | 33328 | 7% | 46624 | 53746 | 15% |
| Dadra and Nagar Haveli and Daman and Diu | 481 | 553 | 15% | 804 | 955 | 19% |
| Maharashtra | 74589 | 83406 | 12% | 108887 | 126267 | 16% |
| Karnataka | 30070 | 33166 | 10% | 54881 | 61310 | 12% |
| Goa | 1685 | 1878 | 11% | 2951 | 3251 | 10% |
| Lakshadweep | 17 | 7 | -60% | 72 | 82 | 15% |
| Kerala | 10293 | 10927 | 6% | 23045 | 24341 | 6% |
| Tamil Nadu | 30329 | 33990 | 12% | 47960 | 56986 | 19% |
| Puducherry | 371 | 407 | 10% | 1037 | 1143 | 10% |
| Andaman and Nicobar Islands | 155 | 164 | 6% | 388 | 430 | 11% |
| Telangana | 14579 | 15675 | 8% | 29889 | 32653 | 9% |
| Andhra Pradesh | 10407 | 10689 | 3% | 23481 | 24505 | 4% |
| Ladakh | 186 | 209 | 13% | 523 | 597 | 14% |
| Other Territory | 182 | 141 | -23% | 903 | 624 | -31% |
| Grand Total | 346938 | 377911 | 9% | 639052 | 717419 | 12% |
Table 3 : State Wise/Approving Authority wise Domestic Collection
Period April-24 to Dec-24
| State Code | State | Collection by Central Fomations | Collection by state Formations | Total | Growth in 2024-25 (up to Dec-24) on 2023-24 (up to Dec-23) | ||||||||||||||||
| No of GSTINS as on 31-12-2024 | CGST | SGST | IGST | CESS | TOTAL | No of GSTINS as on 31-12-2024 | CGST | SGST | IGST | CESS | TOTAL | CGST | SGST | IGST | CESS | TOTAL | CENTER | STATE | TOTAL | ||
| 1 | Jammu and Kashmir | 57865 | 569 | 856 | 850 | 33 | 2307 | 92430 | 1009 | 1378 | 652 | 61 | 3100 | 1578 | 2234 | 1502 | 93 | 5408 | 19.7% | 0.8% | 8.1% |
| 2 | Himachal Pradesh | 49038 | 633 | 884 | 1832 | 11 | 3361 | 80300 | 825 | 1158 | 2484 | 9 | 4476 | 1459 | 2042 | 4316 | 20 | 7837 | 1.8% | 7.0% | 4.7% |
| 3 | Punjab | 173914 | 2062 | 3099 | 3265 | 191 | 8617 | 235863 | 2743 | 3759 | 4782 | 161 | 11445 | 4806 | 6857 | 8047 | 352 | 20062 | 9.1% | 15.3% | 12.5% |
| 4 | Chandigarh | 13558 | 194 | 251 | 527 | 6 | 977 | 18367 | 231 | 317 | 620 | 23 | 1191 | 425 | 567 | 1146 | 29 | 2168 | 5.7% | 3.9% | 4.7% |
| 5 | Uttarakhand | 88865 | 1328 | 2054 | 3610 | 20 | 7012 | 117855 | 1662 | 2300 | 4568 | 76 | 8606 | 2990 | 4354 | 8178 | 96 | 15618 | 10.1% | 7.7% | 8.8% |
| 6 | Haryana | 234878 | 5628 | 7312 | 27581 | 529 | 41049 | 319505 | 7800 | 9967 | 24312 | 5376 | 47456 | 13428 | 17279 | 51893 | 5906 | 88505 | 24.9% | 11.4% | 17.3% |
| 7 | Delhi | 304732 | 4434 | 5220 | 12001 | 808 | 22463 | 490806 | 6900 | 7980 | 21002 | 227 | 36110 | 11334 | 13200 | 33004 | 1035 | 58573 | 17.8% | 19.4% | 18.8% |
| 8 | Rajasthan | 332757 | 4528 | 5852 | 6955 | 1103 | 18436 | 568042 | 6094 | 7585 | 7146 | 320 | 21146 | 10621 | 13437 | 14101 | 1423 | 39582 | 9.8% | 6.5% | 8.0% |
| 9 | Uttar Pradesh | 899310 | 9024 | 12109 | 13425 | 7358 | 41911 | 1065720 | 10546 | 13802 | 12500 | 4821 | 41674 | 19570 | 25911 | 25925 | 12178 | 83585 | 11.2% | 8.9% | 10.0% |
| 10 | Bihar | 287313 | 1689 | 2788 | 1148 | 1454 | 7079 | 360887 | 2314 | 3893 | 892 | 102 | 7201 | 4003 | 6681 | 2040 | 1556 | 14281 | 6.5% | 13.9% | 10.1% |
| 11 | Sikkim | 4834 | 83 | 108 | 1509 | 1 | 1700 | 6582 | 148 | 194 | 983 | 0 | 1325 | 231 | 302 | 2492 | 1 | 3025 | 13.1% | 1.4% | 7.7% |
| 12 | Arunachal Pradesh | 7913 | 110 | 134 | 50 | 1 | 295 | 11260 | 210 | 260 | 71 | 1 | 541 | 320 | 393 | 121 | 1 | 836 | -20.4% | -8.6% | -13.1% |
| 13 | Nagaland | 4365 | 69 | 88 | 26 | 8 | 190 | 6502 | 97 | 120 | 58 | 11 | 286 | 166 | 208 | 84 | 19 | 476 | 1.2% | -15.5% | -9.5% |
| 14 | Manipur | 5772 | 55 | 73 | 22 | 0 | 151 | 8908 | 138 | 197 | 50 | 0 | 385 | 193 | 270 | 72 | 0 | 536 | -14.1% | 23.1% | 9.7% |
| 15 | Mizoram | 3485 | 66 | 85 | 24 | 0 | 174 | 5030 | 83 | 118 | 14 | 1 | 215 | 149 | 202 | 37 | 1 | 390 | 23.2% | -2.2% | 7.7% |
| 16 | Tripura | 13518 | 131 | 161 | 45 | 0 | 337 | 19358 | 180 | 230 | 80 | 2 | 492 | 311 | 391 | 125 | 2 | 830 | 6.9% | 9.2% | 8.2% |
| 17 | Meghalaya | 12446 | 119 | 145 | 328 | 1 | 593 | 18671 | 247 | 299 | 344 | 10 | 900 | 367 | 444 | 672 | 11 | 1494 | -11.8% | -8.2% | -9.6% |
| 18 | Assam | 101025 | 1529 | 1989 | 1144 | 697 | 5358 | 128171 | 2202 | 2723 | 2133 | 374 | 7432 | 3731 | 4712 | 3277 | 1071 | 12790 | 13.5% | 13.0% | 13.2% |
| 19 | West Bengal | 313177 | 5841 | 7412 | 6106 | 1122 | 20484 | 459043 | 8745 | 10422 | 6882 | 2905 | 28952 | 14587 | 17834 | 12988 | 4027 | 49436 | 6.5% | 6.9% | 6.7% |
| 20 | Jharkhand | 89097 | 1912 | 2501 | 6040 | 308 | 10761 | 118716 | 3028 | 3980 | 3626 | 5492 | 16126 | 4940 | 6481 | 9665 | 5800 | 26886 | 11.4% | 2.0% | 5.6% |
| 21 | Odisha | 150053 | 5172 | 5954 | 7478 | 375 | 18978 | 195272 | 5669 | 7123 | 5542 | 7141 | 25475 | 10841 | 13077 | 13020 | 7516 | 44453 | 8.4% | 15.7% | 12.4% |
| 22 | Chattisgarh | 77848 | 2695 | 3221 | 6122 | 215 | 12252 | 111722 | 2680 | 3167 | 3574 | 5328 | 14749 | 5374 | 6388 | 9696 | 5543 | 27001 | 8.2% | 2.9% | 5.2% |
| 23 | Madhya Pradesh | 224461 | 3769 | 4790 | 4398 | 3899 | 16855 | 335196 | 4321 | 5318 | 4460 | 1944 | 16043 | 8090 | 10107 | 8858 | 5843 | 32898 | 2.4% | 10.9% | 6.3% |
| 24 | Gujarat | 520890 | 11549 | 13891 | 15184 | 2905 | 43528 | 718096 | 16256 | 19437 | 18463 | 3433 | 57589 | 27805 | 33328 | 33647 | 6337 | 101117 | 10.4% | 10.0% | 10.2% |
| 26 | Dadra and Nagar Haveli | 6526 | 150 | 199 | 868 | 1 | 1218 | 9515 | 287 | 353 | 1370 | 3 | 2012 | 437 | 553 | 2238 | 3 | 3230 | 3.1% | 3.2% | 3.2% |
| 27 | Maharastra | 734797 | 32070 | 37566 | 41797 | 14319 | 125752 | 1060396 | 40621 | 45840 | 48420 | 4717 | 139597 | 72690 | 83406 | 90217 | 19036 | 265349 | 12.5% | 11.5% | 12.0% |
| 29 | Karnataka | 409610 | 12466 | 15553 | 24795 | 6975 | 59792 | 624565 | 14499 | 17613 | 19328 | 6369 | 57805 | 26964 | 33166 | 44126 | 13343 | 117597 | 11.3% | 10.3% | 10.8% |
| 30 | Goa | 17786 | 540 | 729 | 867 | 28 | 2165 | 27719 | 948 | 1148 | 904 | 5 | 3006 | 1489 | 1878 | 1771 | 33 | 5171 | 8.1% | 9.7% | 9.0% |
| 31 | Lakshadweep | 210 | 2 | 3 | 2 | 0 | 8 | 224 | 3 | 3 | 2 | 0 | 8 | 5 | 7 | 4 | 0 | 16 | -79.6% | 177.3% | -60.5% |
| 32 | Kerala | 165107 | 4880 | 6017 | 2705 | 21 | 13623 | 256436 | 3754 | 4909 | 2082 | 28 | 10774 | 8634 | 10927 | 4787 | 49 | 24397 | 3.3% | 14.2% | 7.9% |
| 33 | Tamil Nadu | 467184 | 11179 | 14182 | 14958 | 6501 | 46821 | 689689 | 14233 | 19807 | 15673 | 595 | 50308 | 25412 | 33990 | 30632 | 7096 | 97129 | 9.2% | 4.6% | 6.7% |
| 34 | Puducherry | 9628 | 104 | 161 | 369 | 3 | 636 | 15093 | 163 | 246 | 1070 | 7 | 1485 | 266 | 407 | 1439 | 9 | 2121 | 2.6% | 12.0% | 9.0% |
| 35 | Andaman and Nicobar Islands | 2659 | 85 | 104 | 22 | 0 | 211 | 3311 | 43 | 60 | 21 | 1 | 125 | 128 | 164 | 43 | 1 | 336 | -2.0% | 16.9% | 4.2% |
| 36 | Telangana | 226777 | 5884 | 7219 | 6171 | 3458 | 22733 | 309721 | 6513 | 8456 | 7412 | 1175 | 23556 | 12397 | 15675 | 13583 | 4634 | 46289 | 7.5% | 3.6% | 5.5% |
| 37 | Andhra Pradesh | 176947 | 4330 | 5565 | 6791 | 2079 | 18766 | 246611 | 3999 | 5124 | 5323 | 160 | 14605 | 8329 | 10689 | 12114 | 2239 | 33371 | 1.1% | 1.5% | 1.3% |
| 38 | Ladakh | 3251 | 59 | 74 | 10 | 0 | 143 | 6171 | 100 | 135 | 30 | 2 | 267 | 159 | 209 | 40 | 2 | 410 | 31.9% | 7.7% | 15.1% |
| 97 | Other Territory | 361 | 120 | 141 | 1579 | 0 | 184 | – | – | – | – | – | – | 120 | 141 | 1579 | 0 | 1840 | -8.7% | 0.0% | -8.7% |
| 99 | OIDAR | 669 | – | – | 2362 | – | 2362 | – | – | – | – | – | – | – | – | 2362 | – | 2362 | 30.0% | 0.0% | 30.0% |
