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India GST Statistics 2026

Registrations, collections, return filing, IGST settlement and e-way bills for every state and union territory, from the official GSTN data. Free to use and cite.

Data up to 31 August 2026. Last updated by the Refrens research team.

Headline GST figures
Active GST taxpayersAs on 31 Aug 20261,70,02,233
Gross GST collection, FY 2025-26Includes compensation cess₹23,31,819 cr
Gross GST collection, FY 2025-26, without cess+8.3% on FY 2024-25, like for like₹22,27,096 cr
Gross GST collection, August 2026+14.8% year on year₹1,99,853 cr
GSTR-3B filed by due dateShare of eligible returns, FY 2025-2681.8%
GSTR-1 filed by due dateShare of eligible returns, FY 2025-2660.3%
IGST settled to states and UTsFY 2025-26₹5,04,017 cr
E-way bills generatedFY 2025-26154.70 crore
Jammu and Kashmir (GST code 01): 1.7 lakhJK01Ladakh (GST code 38): 11,113LA38Chandigarh (GST code 04): 34,333CH04Punjab (GST code 03): 4.6 lakhPB03Himachal Pradesh (GST code 02): 1.4 lakhHP02Uttarakhand (GST code 05): 2.4 lakhUK05Rajasthan (GST code 08): 9.9 lakhRJ08Haryana (GST code 06): 6.6 lakhHR06Delhi (GST code 07): 9.4 lakhDL07Uttar Pradesh (GST code 09): 22.4 lakhUP09Bihar (GST code 10): 7.4 lakhBR10Sikkim (GST code 11): 12,099SK11Assam (GST code 18): 2.6 lakhAS18Arunachal Pradesh (GST code 12): 23,080AR12Gujarat (GST code 24): 14.6 lakhGJ24Madhya Pradesh (GST code 23): 6.3 lakhMP23Chhattisgarh (GST code 22): 2.1 lakhCG22Jharkhand (GST code 20): 2.5 lakhJH20West Bengal (GST code 19): 8.9 lakhWB19Meghalaya (GST code 17): 35,082ML17Nagaland (GST code 13): 11,843NL13Dadra and Nagar Haveli and Daman and Diu (GST code 26): 17,190DD26Maharashtra (GST code 27): 21.0 lakhMH27Telangana (GST code 36): 5.9 lakhTS36Odisha (GST code 21): 3.9 lakhOD21Tripura (GST code 16): 36,949TR16Manipur (GST code 14): 16,585MN14Goa (GST code 30): 51,460GA30Karnataka (GST code 29): 11.4 lakhKA29Andhra Pradesh (GST code 37): 4.7 lakhAP37Mizoram (GST code 15): 10,272MZ15Lakshadweep (GST code 31): 552LD31Kerala (GST code 32): 4.6 lakhKL32Tamil Nadu (GST code 33): 12.7 lakhTN33Puducherry (GST code 34): 26,974PY34Andaman and Nicobar Islands (GST code 35): 7,069AN35
552 to 17,19017,190 to 1.4 lakh1.4 lakh to 4.6 lakh4.6 lakh to 8.9 lakh8.9 lakh to 22.4 lakh
Jammu and Kashmir (GST code 01): ₹6,959 crJK01Ladakh (GST code 38): ₹539 crLA38Chandigarh (GST code 04): ₹3,053 crCH04Punjab (GST code 03): ₹27,642 crPB03Himachal Pradesh (GST code 02): ₹9,428 crHP02Uttarakhand (GST code 05): ₹19,217 crUK05Rajasthan (GST code 08): ₹53,881 crRJ08Haryana (GST code 06): ₹1,21,080 crHR06Delhi (GST code 07): ₹80,425 crDL07Uttar Pradesh (GST code 09): ₹99,917 crUP09Bihar (GST code 10): ₹20,058 crBR10Sikkim (GST code 11): ₹3,625 crSK11Assam (GST code 18): ₹16,717 crAS18Arunachal Pradesh (GST code 12): ₹1,527 crAR12Gujarat (GST code 24): ₹1,35,415 crGJ24Madhya Pradesh (GST code 23): ₹39,004 crMP23Chhattisgarh (GST code 22): ₹30,108 crCG22Jharkhand (GST code 20): ₹29,381 crJH20West Bengal (GST code 19): ₹65,230 crWB19Meghalaya (GST code 17): ₹2,330 crML17Nagaland (GST code 13): ₹845 crNL13Dadra and Nagar Haveli and Daman and Diu (GST code 26): ₹4,572 crDD26Maharashtra (GST code 27): ₹3,61,778 crMH27Telangana (GST code 36): ₹60,840 crTS36Odisha (GST code 21): ₹51,420 crOD21Tripura (GST code 16): ₹1,309 crTR16Manipur (GST code 14): ₹746 crMN14Goa (GST code 30): ₹6,951 crGA30Karnataka (GST code 29): ₹1,58,217 crKA29Andhra Pradesh (GST code 37): ₹42,397 crAP37Mizoram (GST code 15): ₹450 crMZ15Lakshadweep (GST code 31): ₹25 crLD31Kerala (GST code 32): ₹35,945 crKL32Tamil Nadu (GST code 33): ₹1,30,248 crTN33Puducherry (GST code 34): ₹2,659 crPY34Andaman and Nicobar Islands (GST code 35): ₹572 crAN35
₹25 cr to ₹1,527 cr₹1,527 cr to ₹6,959 cr₹6,959 cr to ₹30,108 cr₹30,108 cr to ₹65,230 cr₹65,230 cr to ₹3,61,778 cr
Jammu and Kashmir (GST code 01): ₹5,350 crJK01Ladakh (GST code 38): ₹445 crLA38Chandigarh (GST code 04): ₹1,740 crCH04Punjab (GST code 03): ₹17,875 crPB03Himachal Pradesh (GST code 02): ₹3,874 crHP02Uttarakhand (GST code 05): ₹4,456 crUK05Rajasthan (GST code 08): ₹27,450 crRJ08Haryana (GST code 06): ₹24,448 crHR06Delhi (GST code 07): ₹19,160 crDL07Uttar Pradesh (GST code 09): ₹51,422 crUP09Bihar (GST code 10): ₹21,573 crBR10Sikkim (GST code 11): ₹672 crSK11Assam (GST code 18): ₹11,343 crAS18Arunachal Pradesh (GST code 12): ₹1,297 crAR12Gujarat (GST code 24): ₹33,968 crGJ24Madhya Pradesh (GST code 23): ₹20,972 crMP23Chhattisgarh (GST code 22): ₹5,089 crCG22Jharkhand (GST code 20): ₹3,259 crJH20West Bengal (GST code 19): ₹23,010 crWB19Meghalaya (GST code 17): ₹1,125 crML17Nagaland (GST code 13): ₹811 crNL13Dadra and Nagar Haveli and Daman and Diu (GST code 26): ₹613 crDD26Maharashtra (GST code 27): ₹75,424 crMH27Telangana (GST code 36): ₹24,548 crTS36Odisha (GST code 21): ₹5,271 crOD21Tripura (GST code 16): ₹1,103 crTR16Manipur (GST code 14): ₹829 crMN14Goa (GST code 30): ₹2,021 crGA30Karnataka (GST code 29): ₹39,345 crKA29Andhra Pradesh (GST code 37): ₹20,019 crAP37Mizoram (GST code 15): ₹720 crMZ15Lakshadweep (GST code 31): ₹22 crLD31Kerala (GST code 32): ₹18,731 crKL32Tamil Nadu (GST code 33): ₹32,428 crTN33Puducherry (GST code 34): ₹930 crPY34Andaman and Nicobar Islands (GST code 35): ₹493 crAN35
₹22 cr to ₹829 cr₹829 cr to ₹3,259 cr₹3,259 cr to ₹17,875 cr₹17,875 cr to ₹24,448 cr₹24,448 cr to ₹75,424 cr
Jammu and Kashmir (GST code 01): 48.3 lakh billsJK01Ladakh (GST code 38): 0.3 lakh billsLA38Chandigarh (GST code 04): 19.0 lakh billsCH04Punjab (GST code 03): 5.69 cr billsPB03Himachal Pradesh (GST code 02): 88.3 lakh billsHP02Uttarakhand (GST code 05): 1.90 cr billsUK05Rajasthan (GST code 08): 5.31 cr billsRJ08Haryana (GST code 06): 17.11 cr billsHR06Delhi (GST code 07): 4.73 cr billsDL07Uttar Pradesh (GST code 09): 13.99 cr billsUP09Bihar (GST code 10): 1.65 cr billsBR10Sikkim (GST code 11): 1.8 lakh billsSK11Assam (GST code 18): 1.30 cr billsAS18Arunachal Pradesh (GST code 12): 2.0 lakh billsAR12Gujarat (GST code 24): 16.19 cr billsGJ24Madhya Pradesh (GST code 23): 2.81 cr billsMP23Chhattisgarh (GST code 22): 1.57 cr billsCG22Jharkhand (GST code 20): 1.49 cr billsJH20West Bengal (GST code 19): 7.08 cr billsWB19Meghalaya (GST code 17): 7.8 lakh billsML17Nagaland (GST code 13): 0.9 lakh billsNL13Dadra and Nagar Haveli and Daman and Diu (GST code 26): 76.1 lakh billsDD26Maharashtra (GST code 27): 24.13 cr billsMH27Telangana (GST code 36): 6.77 cr billsTS36Odisha (GST code 21): 2.45 cr billsOD21Tripura (GST code 16): 7.2 lakh billsTR16Manipur (GST code 14): 1.2 lakh billsMN14Goa (GST code 30): 39.3 lakh billsGA30Karnataka (GST code 29): 15.13 cr billsKA29Andhra Pradesh (GST code 37): 4.19 cr billsAP37Mizoram (GST code 15): 0.5 lakh billsMZ15Lakshadweep (GST code 31): 0.0 lakh billsLD31Kerala (GST code 32): 3.14 cr billsKL32Tamil Nadu (GST code 33): 14.89 cr billsTN33Puducherry (GST code 34): 24.8 lakh billsPY34Andaman and Nicobar Islands (GST code 35): 0.5 lakh billsAN35
0.0 lakh bills to 2.0 lakh bills2.0 lakh bills to 76.1 lakh bills76.1 lakh bills to 2.45 cr bills2.45 cr bills to 6.77 cr bills6.77 cr bills to 24.13 cr bills

Each tile is a state or UT, labelled with its GST state code. Shading sorts states and UTs into five equal-sized groups. Registrations as on 31 Aug 2026; the other measures cover FY 2025-26. Select a tile to jump to its row in the state table.

GST collection in August 2026

India's gross GST collection was ₹1,99,853 cr in August 2026 (₹1.99 lakh crore), up 14.8% on August 2025. Domestic GST grew 9.3% to ₹1,37,249 cr and GST on imports grew 29.0% to ₹62,604 cr. Refunds rose 67.9% to ₹31,795 cr, so net GST collection grew 8.3% to ₹1,68,057 cr.

GST collection: August 2026 and July 2026 (₹ crore)
MeasureAugust 2026GrowthJuly 2026Growth
Gross GST collection₹1,99,853 cr+14.8%₹2,11,205 cr+15.4%
Domestic GST₹1,37,249 cr+9.3%₹1,44,695 cr+10.1%
GST on imports₹62,604 cr+29.0%₹66,511 cr+28.8%
Refunds₹31,795 cr+67.9%₹29,968 cr+13.1%
Net GST collection₹1,68,057 cr+8.3%₹1,81,237 cr+15.8%

Growth compares with the same month a year earlier, as published by GSTN. Official monthly statements exclude compensation cess from April 2026 and restate 2025 the same way. Net is gross minus refunds. Source: GSTN monthly GST collection statements.

In July 2026, gross GST collection was ₹2,11,205 cr, +15.4% year on year, and net collection was ₹1,81,237 cr, +15.8%.

By state, Maharashtra collected 22.2% of India's domestic GST in FY 2025-26, followed by Karnataka (9.7%), Gujarat (8.3%), Tamil Nadu (8.0%) and Haryana (7.4%). See the GST map of India for every state and UT.

Key findings

What stands out when the official datasets are read together. Every figure below comes from the tables further down this page.

13.2%

The most businesses, not the most tax

Uttar Pradesh has 13.2% of India's GST registrations, the most of any state, but only 6.1% of domestic GST collected, ranking 6th. After IGST settlement it ranks 3rd by GST revenue to the state.

60.3%

GSTR-1 lags GSTR-3B by 20 points

In FY 2025-26, 81.8% of GSTR-3B returns were filed by the due date, but only 60.3% of GSTR-1 returns. About 42.1 lakh GSTR-1 returns a month arrived late, which pushes buyers' input tax credit into the next month's GSTR-2B.

+8.3%

Real FY 2025-26 growth was higher than the headline

Gross GST rose 5.6% including compensation cess. Without cess, which was wound down from 22 September 2025, growth was 8.3%.

+17.1%

Goods kept moving after the rate cuts

In the six months after GST 2.0 (October 2025 to March 2026), the value of goods moved on e-way bills grew 17.1% while domestic GST collected grew 3.4%. The slowdown in tax was a rate effect, not an activity slowdown.

50.3%

0.1% of taxpayers pay half the cash tax

Taxpayers with turnover above ₹500 crore are 0.10% of taxpayers but paid 50.29% of GST paid in cash in FY 2025-26. Those with turnover up to ₹5 lakh are 38.08% of taxpayers and paid 0.21%.

+27.3%

Imports are driving FY 2026-27

Gross GST grew 11.0% in April to August 2026. Imports grew 27.3%; domestic collections grew 5.3%.

−65.0%

IGST settlement to mineral states has collapsed

IGST settled to Jharkhand (−65.0%), Chhattisgarh (−60.0%) and Odisha (−36.4%) fell in April to August 2026, while the value of goods they shipped out rose 20% to 28%. The fall began in late 2025; the cause is not visible in this data.

4.5x

Bihar consumes far more than it ships

Bihar received goods worth 4.5 times the value it sent to other states in FY 2025-26, and its IGST settlement was 1.93 times the SGST it collected itself.

GST registrations

India had 1,70,02,233 active GST registrations on 31 August 2026, up from 1,67,14,646 on 30 June 2026, an addition of 2,87,587 in two months. Of the June total, 39,15,087 had migrated from the pre-GST regime. Proprietorships are the largest group by far: 77.0% of taxpayers on 31 March 2026, the latest date with a breakdown by type of business.

GST taxpayers by type of business, 31 March 2026
Proprietorship: 1,25,85,263 taxpayers (77.0%)Partnership: 15,59,421 taxpayers (9.5%)Private Limited Company: 11,62,506 taxpayers (7.1%)Government Department: 2,18,214 taxpayers (1.3%)Limited Liability Partnership (LLP): 2,15,950 taxpayers (1.3%)Society, club, trust or AOP: 1,56,658 taxpayers (1.0%)Local Authority: 1,20,062 taxpayers (0.7%)All other types: 3,21,856 taxpayers (2.0%)77.0%9.5%7.1%
  1. Proprietorship1,25,85,26377.0%
  2. Partnership15,59,4219.5%
  3. Private Limited Company11,62,5067.1%
  4. Government Department2,18,2141.3%
  5. Limited Liability Partnership (LLP)2,15,9501.3%
  6. Society, club, trust or AOP1,56,6581.0%
  7. Local Authority1,20,0620.7%
  8. All other types3,21,8562.0%
  9. Total1,63,39,930100%

"All other types" (3,21,856) combines: Others (as declared) 1,12,769; Public Limited Company 94,100; Hindu Undivided Family (HUF) 91,220; Other notified bodies 9,802; Public Sector Undertaking (PSU) 6,925; Statutory Body 4,804; Foreign Company 1,949; Foreign Limited Liability Partnership 158; Unlimited Company 129. Total excludes temporary GSTINs. Source: GSTN registration statistics, gender-based analysis.

Active GST taxpayers by registration type, 31 Aug 2026
Registration typeTaxpayersShare
Normal taxpayers1,51,68,92889.22%
Composition taxpayers13,40,4407.88%
Tax deductors at source (TDS)4,38,2792.58%
Input service distributors27,4130.16%
Tax collectors at source (TCS)24,7030.15%
UIN holders2,4260.01%
Casual taxpayers1,4620.01%
OIDAR service providers9640.01%
Non-resident taxpayers440.00%
Total1,70,02,233100%

Excludes cancelled registrations; includes registrations restored on application or appeal. Source: GSTN registration statistics.

Women in GST businesses

On 31 March 2026, 38,44,814 taxpayers (23.5%) had at least one woman among their partners, directors or proprietor, and 25,22,358 (15.4%) were entirely women-owned or women-run. Among proprietorships, 18.6% are run by a woman. Limited liability partnerships and private limited companies are the most likely to include a woman (52.8% and 50.5%).

GST taxpayers by constitution of business and gender, 31 Mar 2026
Constitution of businessTaxpayersAt least one woman%All women%
Proprietorship1,25,85,26323,42,15918.6%23,41,99418.6%
Partnership15,59,4216,97,88044.8%82,2845.3%
Private Limited Company11,62,5065,87,21650.5%55,6684.8%
Government Department2,18,2141,3990.6%1,0550.5%
Limited Liability Partnership2,15,9501,14,01052.8%15,6687.3%
Society/ Club/ Trust/ AOP1,56,65838,54824.6%13,3018.5%
Local Authority1,20,0621,3331.1%1,0010.8%
Others1,12,76912,04710.7%9,5728.5%
Public Limited Company94,10044,20847.0%1,0801.1%
Hindu Undivided Family91,2204,3464.8%4770.5%
Any other body notified by committee9,80280.1%50.1%
Public Sector Undertaking6,9251,12816.3%1161.7%
Statutory Body4,8041433.0%771.6%
Foreign Company1,94924112.4%442.3%
Foreign Limited Liability Partnership1588453.2%95.7%
Unlimited Company1296449.6%75.4%
Total1,63,39,93038,44,81423.5%25,22,35815.4%

Gender of natural persons as declared in Form GST REG-01. Total excludes temporary GSTINs. Source: GSTN gender-based analysis.

Share of taxpayers with women owners, partners or directors, by business type (31 Mar 2026)
ProprietorshipProprietorship: At least one woman 18.6%18.6%Proprietorship: All women 18.6%18.6%PartnershipPartnership: At least one woman 44.8%44.8%Partnership: All women 5.3%5.3%Private LimitedPrivate Limited: At least one woman 50.5%50.5%Private Limited: All women 4.8%4.8%Government DepartmentGovernment Department: At least one woman 0.6%0.6%Government Department: All women 0.5%0.5%LLPLLP: At least one woman 52.8%52.8%LLP: All women 7.3%7.3%Society, club, trustSociety, club, trust: At least one woman 24.6%24.6%Society, club, trust: All women 8.5%8.5%Local AuthorityLocal Authority: At least one woman 1.1%1.1%Local Authority: All women 0.8%0.8%OthersOthers: At least one woman 10.7%10.7%Others: All women 8.5%8.5%

Swipe sideways to see the full chart.

At least one womanAll women

Composition scheme is shrinking

The number of composition returns filed each quarter fell from 13,96,866 in April to June 2020 to 8,72,583 in January to March 2026. Active composition registrations fell from 13,55,180 in June 2026 to 13,40,440 in August 2026. Composition taxpayers pay tax quarterly and file one annual return.

Composition returns filed per quarter (lakh), April 2020 to March 2026
0.05.010.015.0Jun 20Jun 21Jun 22Jun 23Jun 24Jun 25Returns filed, Jun 20: 14.0Returns filed, Sep 20: 13.9Returns filed, Dec 20: 13.8Returns filed, Mar 21: 13.6Returns filed, Jun 21: 13.3Returns filed, Sep 21: 13.2Returns filed, Dec 21: 13.0Returns filed, Mar 22: 12.9Returns filed, Jun 22: 12.4Returns filed, Sep 22: 12.1Returns filed, Dec 22: 12.0Returns filed, Mar 23: 11.9Returns filed, Jun 23: 11.7Returns filed, Sep 23: 11.4Returns filed, Dec 23: 11.3Returns filed, Mar 24: 11.2Returns filed, Jun 24: 11.0Returns filed, Sep 24: 10.8Returns filed, Dec 24: 10.6Returns filed, Mar 25: 10.5Returns filed, Jun 25: 10.2Returns filed, Sep 25: 9.8Returns filed, Dec 25: 9.4Returns filed, Mar 26: 8.78.7GSTINs paying tax, Jun 20: 8.1GSTINs paying tax, Sep 20: 9.2GSTINs paying tax, Dec 20: 9.4GSTINs paying tax, Mar 21: 9.2GSTINs paying tax, Jun 21: 6.7GSTINs paying tax, Sep 21: 7.2GSTINs paying tax, Dec 21: 7.6GSTINs paying tax, Mar 22: 8.3GSTINs paying tax, Jun 22: 8.4GSTINs paying tax, Sep 22: 8.4GSTINs paying tax, Dec 22: 8.5GSTINs paying tax, Mar 23: 8.7GSTINs paying tax, Jun 23: 8.2GSTINs paying tax, Sep 23: 8.2GSTINs paying tax, Dec 23: 8.2GSTINs paying tax, Mar 24: 8.4GSTINs paying tax, Jun 24: 7.9GSTINs paying tax, Sep 24: 7.9GSTINs paying tax, Dec 24: 8.0GSTINs paying tax, Mar 25: 8.1GSTINs paying tax, Jun 25: 7.5GSTINs paying tax, Sep 25: 7.4GSTINs paying tax, Dec 25: 7.3GSTINs paying tax, Mar 26: 7.07.0

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Returns filedGSTINs paying tax
Composition taxpayers: returns and tax paid (January to March quarter each year)
QuarterReturns filedGSTINs paying taxNil filersTax paidAvg tax per paying GSTIN
Jan to Mar 202113,61,1739,17,4764,43,697₹729 cr₹7,948
Jan to Mar 202212,86,6788,28,5184,58,160₹721 cr₹8,702
Jan to Mar 202311,90,8798,65,3393,25,540₹818 cr₹9,451
Jan to Mar 202411,18,8428,38,6162,80,226₹851 cr₹10,144
Jan to Mar 202510,49,3698,07,0722,42,297₹870 cr₹10,778
Jan to Mar 20268,72,5837,03,7041,68,879₹802 cr₹11,397

Full quarterly series from April 2020 is in the GSTN 9-year statistical report. Source: GSTN.

GST collection by year and month

Gross GST collections reached ₹23,31,819 cr in FY 2025-26, three times the ₹7,40,648 cr collected in the nine months of FY 2017-18. Compensation cess was removed from most goods on 22 September 2025, so from FY 2026-27 the official monthly figures exclude cess and restate the previous year the same way. Comparing years fairly means taking cess out of both.

Gross GST collections by tax type (₹ lakh crore)
0612182417-18: CGST ₹1,18,876 cr17-18: SGST ₹1,71,803 cr17-18: IGST ₹3,87,355 cr17-18: Compensation cess ₹62,614 cr17-1818-19: CGST ₹2,02,444 cr18-19: SGST ₹2,78,817 cr18-19: IGST ₹5,98,739 cr18-19: Compensation cess ₹97,369 cr18-1919-20: CGST ₹2,27,442 cr19-20: SGST ₹3,09,231 cr19-20: IGST ₹5,86,698 cr19-20: Compensation cess ₹98,745 cr19-2020-21: CGST ₹2,09,916 cr20-21: SGST ₹2,72,827 cr20-21: IGST ₹5,65,720 cr20-21: Compensation cess ₹88,338 cr20-2121-22: CGST ₹2,70,701 cr21-22: SGST ₹3,46,186 cr21-22: IGST ₹7,63,632 cr21-22: Compensation cess ₹1,07,708 cr21-2222-23: CGST ₹3,23,923 cr22-23: SGST ₹4,10,251 cr22-23: IGST ₹9,45,220 cr22-23: Compensation cess ₹1,28,286 cr22-2323-24: CGST ₹3,75,710 cr23-24: SGST ₹4,71,195 cr23-24: IGST ₹10,26,789 cr23-24: Compensation cess ₹1,44,555 cr23-2424-25: CGST ₹4,13,776 cr24-25: SGST ₹5,16,448 cr24-25: IGST ₹11,25,335 cr24-25: Compensation cess ₹1,53,303 cr24-2525-26: CGST ₹4,44,309 cr25-26: SGST ₹5,51,302 cr25-26: IGST ₹12,31,485 cr25-26: Compensation cess ₹1,04,723 cr25-26

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CGSTSGSTIGSTCompensation cess
GST collections by tax type, FY 2017-18 to FY 2025-26 (₹ crore)
Financial yearCGSTSGSTIGST domesticIGST importsComp. cessTotalGrowth
2017-18 (Jul to Mar)1,18,8761,71,8031,93,0921,94,26462,6147,40,648n/a
2018-192,02,4442,78,8173,08,2442,90,49697,36911,77,369n/a
2019-202,27,4423,09,2313,19,4222,67,27798,74512,22,116+3.8%
2020-212,09,9162,72,8273,03,9472,61,77388,33811,36,801−7.0%
2021-222,70,7013,46,1863,86,6763,76,9561,07,70814,88,227+30.9%
2022-233,23,9234,10,2514,73,4214,71,7991,28,28618,07,680+21.5%
2023-243,75,7104,71,1955,43,7044,83,0851,44,55520,18,249+11.6%
2024-254,13,7765,16,4486,03,5825,21,7541,53,30322,08,861+9.4%
2025-264,44,3095,51,3026,36,1585,95,3271,04,72323,31,819+5.6%

Financial year runs April to March. FY 2017-18 covers July 2017 to March 2018, so its growth is not shown. Includes payments on domestic supplies and imports. Source: GSTN 9-year statistical report.

Where FY 2025-26 GST came from (gross collection by tax type)
CGST: ₹4,44,309 cr (19.1%)19.1%SGST: ₹5,51,302 cr (23.6%)23.6%IGST on domestic supplies: ₹6,36,158 cr (27.3%)27.3%IGST on imports: ₹5,95,327 cr (25.5%)25.5%Compensation cess: ₹1,04,723 cr (4.5%)

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CGST: ₹4,44,309 crSGST: ₹5,51,302 crIGST on domestic supplies: ₹6,36,158 crIGST on imports: ₹5,95,327 crCompensation cess: ₹1,04,723 cr

Total ₹23,31,819 cr. Imports supplied 25.5% of all gross GST.

FY 2025-26 compared like for like

FY 2024-25 vs FY 2025-26, with and without compensation cess (₹ crore)
MeasureFY 2024-25FY 2025-26Growth
Gross collection₹22,08,861 cr₹23,31,819 cr+5.6%
Compensation cess₹1,53,303 cr₹1,04,723 cr−31.7%
Gross collection without cess₹20,55,558 cr₹22,27,096 cr+8.3%
Domestic, without cess₹15,33,806 cr₹16,31,770 cr+6.4%
Imports, without cess₹5,21,757 cr₹5,95,325 cr+14.1%
Refunds₹2,53,476 cr₹2,98,321 cr+17.7%

Net GST revenue for FY 2025-26 without cess was ₹19,34,465 cr (official restated figure). Refunds include cess refunds. Source: GSTN monthly collection statements.

Monthly gross GST without cess: domestic and imports (₹ lakh crore)
0.00.81.62.43.2Apr 24: Domestic ₹1,59,181 crApr 24: Imports ₹37,827 crApr 24May 24: Domestic ₹1,20,576 crMay 24: Imports ₹39,880 crJun 24: Domestic ₹1,20,612 crJun 24: Imports ₹40,040 crJul 24: Domestic ₹1,22,113 crJul 24: Imports ₹47,010 crJul 24Aug 24: Domestic ₹1,13,866 crAug 24: Imports ₹49,028 crSep 24: Domestic ₹1,16,791 crSep 24: Imports ₹44,507 crOct 24: Domestic ₹1,30,563 crOct 24: Imports ₹44,234 crOct 24Nov 24: Domestic ₹1,27,280 crNov 24: Imports ₹41,736 crDec 24: Domestic ₹1,21,118 crDec 24: Imports ₹43,438 crJan 25: Domestic ₹1,34,641 crJan 25: Imports ₹47,453 crJan 25Feb 25: Domestic ₹1,28,958 crFeb 25: Imports ₹40,822 crMar 25: Domestic ₹1,38,106 crMar 25: Imports ₹45,782 crApr 25: Domestic ₹1,77,510 crApr 25: Imports ₹45,754 crApr 25May 25: Domestic ₹1,38,102 crMay 25: Imports ₹50,070 crJun 25: Domestic ₹1,26,506 crJun 25: Imports ₹44,599 crJul 25: Domestic ₹1,31,439 crJul 25: Imports ₹51,626 crJul 25Aug 25: Domestic ₹1,25,570 crAug 25: Imports ₹48,547 crSep 25: Domestic ₹1,25,335 crSep 25: Imports ₹52,030 crOct 25: Domestic ₹1,37,328 crOct 25: Imports ₹50,796 crOct 25Nov 25: Domestic ₹1,24,300 crNov 25: Imports ₹45,976 crDec 25: Domestic ₹1,22,573 crDec 25: Imports ₹51,976 crJan 26: Domestic ₹1,41,132 crJan 26: Imports ₹52,253 crJan 26Feb 26: Domestic ₹1,35,772 crFeb 26: Imports ₹47,837 crMar 26: Domestic ₹1,46,203 crMar 26: Imports ₹53,861 crApr 26: Domestic ₹1,85,122 crApr 26: Imports ₹57,580 crApr 26May 26: Domestic ₹1,34,530 crMay 26: Imports ₹59,654 crJun 26: Domestic ₹1,34,774 crJun 26: Imports ₹60,038 crJul 26: Domestic ₹1,44,695 crJul 26: Imports ₹66,511 crJul 26Aug 26: Domestic ₹1,37,249 crAug 26: Imports ₹62,604 cr

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DomesticImports
Monthly GST collections, April 2025 to August 2026 (₹ crore)
MonthGrossCessGross without cessYoYDomesticYoYImportsYoYRefundsNet
Apr 20252,36,71613,4512,23,265+13.3%1,77,510+11.5%45,754+21.0%27,3412,09,376
May 20252,01,05012,8791,88,171+17.3%1,38,102+14.5%50,070+25.6%27,2101,73,841
Jun 20251,84,59713,4911,71,106+6.5%1,26,506+4.9%44,599+11.4%25,4911,59,106
Jul 20251,95,73512,6701,83,065+8.2%1,31,439+7.6%51,626+9.8%27,1471,68,588
Aug 20251,86,31512,1991,74,116+6.9%1,25,570+10.3%48,547−1.0%19,3591,66,956
Sep 20251,89,01711,6521,77,365+10.0%1,25,335+7.3%52,030+16.9%28,6571,60,360
Oct 20251,95,9367,8121,88,124+7.6%1,37,328+5.2%50,796+14.8%26,9341,69,002
Nov 20251,75,0324,7561,70,276+0.7%1,24,300−2.3%45,976+10.2%18,9471,56,085
Dec 20251,79,1014,5501,74,551+6.1%1,22,573+1.2%51,976+19.7%29,2931,49,808
Jan 20261,99,3245,9401,93,384+6.2%1,41,132+4.8%52,253+10.1%22,8371,76,487
Feb 20261,88,8285,2191,83,609+8.1%1,35,772+5.3%47,837+17.2%22,7521,66,077
Mar 20262,00,1671032,00,064+8.8%1,46,203+5.9%53,861+17.6%22,3531,77,814
Apr 20262,42,70202,42,702+8.7%1,85,122+4.3%57,580+25.8%31,7932,10,909
May 20261,94,18401,94,184+3.2%1,34,530−2.6%59,654+19.1%27,2811,66,904
Jun 20261,94,81201,94,812+13.9%1,34,774+6.5%60,038+34.6%32,4361,62,377
Jul 20262,11,20502,11,205+15.4%1,44,695+10.1%66,511+28.8%29,9681,81,237
Aug 20261,99,85301,99,853+14.8%1,37,249+9.3%62,604+29.0%31,7951,68,057

Growth (YoY) compares each month with the same month a year earlier, both without cess. From April 2026 official figures exclude cess, so Gross and Net for those months have no cess. Net is gross minus refunds as published. Source: GSTN monthly collection statements.

State-wise GST collection and registrations

Domestic GST is counted in the state where the paying business is registered. Five states, Maharashtra, Karnataka, Gujarat, Tamil Nadu and Haryana, collected 55.6% of domestic GST in FY 2025-26. Measured against total gross GST including imports, the same five states account for 40.7%, which is why news reports often quote a figure near 40%.

GST map of India

Arunachal Pradesh: 23,080 GST registrations (31 Aug 2026); ₹1,527 cr domestic GST collected (FY 2025-26)Assam: 2,61,960 GST registrations (31 Aug 2026); ₹16,717 cr domestic GST collected (FY 2025-26)Chandigarh: 34,333 GST registrations (31 Aug 2026); ₹3,053 cr domestic GST collected (FY 2025-26)Karnataka: 11,43,360 GST registrations (31 Aug 2026); ₹1,58,217 cr domestic GST collected (FY 2025-26)Manipur: 16,585 GST registrations (31 Aug 2026); ₹746 cr domestic GST collected (FY 2025-26)Meghalaya: 35,082 GST registrations (31 Aug 2026); ₹2,330 cr domestic GST collected (FY 2025-26)Mizoram: 10,272 GST registrations (31 Aug 2026); ₹450 cr domestic GST collected (FY 2025-26)Nagaland: 11,843 GST registrations (31 Aug 2026); ₹845 cr domestic GST collected (FY 2025-26)Punjab: 4,58,049 GST registrations (31 Aug 2026); ₹27,642 cr domestic GST collected (FY 2025-26)Rajasthan: 9,90,869 GST registrations (31 Aug 2026); ₹53,881 cr domestic GST collected (FY 2025-26)Sikkim: 12,099 GST registrations (31 Aug 2026); ₹3,625 cr domestic GST collected (FY 2025-26)Tripura: 36,949 GST registrations (31 Aug 2026); ₹1,309 cr domestic GST collected (FY 2025-26)Uttarakhand: 2,35,970 GST registrations (31 Aug 2026); ₹19,217 cr domestic GST collected (FY 2025-26)Telangana: 5,90,940 GST registrations (31 Aug 2026); ₹60,840 cr domestic GST collected (FY 2025-26)Bihar: 7,40,674 GST registrations (31 Aug 2026); ₹20,058 cr domestic GST collected (FY 2025-26)Kerala: 4,56,884 GST registrations (31 Aug 2026); ₹35,945 cr domestic GST collected (FY 2025-26)Madhya Pradesh: 6,28,353 GST registrations (31 Aug 2026); ₹39,004 cr domestic GST collected (FY 2025-26)Andaman and Nicobar Islands: 7,069 GST registrations (31 Aug 2026); ₹572 cr domestic GST collected (FY 2025-26)Gujarat: 14,60,099 GST registrations (31 Aug 2026); ₹1,35,415 cr domestic GST collected (FY 2025-26)Lakshadweep: 552 GST registrations (31 Aug 2026); ₹25 cr domestic GST collected (FY 2025-26)Odisha: 3,92,001 GST registrations (31 Aug 2026); ₹51,420 cr domestic GST collected (FY 2025-26)Dadra and Nagar Haveli and Daman and Diu: 17,190 GST registrations (31 Aug 2026); ₹4,572 cr domestic GST collected (FY 2025-26)Jammu and Kashmir: 1,73,143 GST registrations (31 Aug 2026); ₹6,959 cr domestic GST collected (FY 2025-26)Chhattisgarh: 2,11,499 GST registrations (31 Aug 2026); ₹30,108 cr domestic GST collected (FY 2025-26)Delhi: 9,40,957 GST registrations (31 Aug 2026); ₹80,425 cr domestic GST collected (FY 2025-26)Goa: 51,460 GST registrations (31 Aug 2026); ₹6,951 cr domestic GST collected (FY 2025-26)Haryana: 6,63,765 GST registrations (31 Aug 2026); ₹1,21,080 cr domestic GST collected (FY 2025-26)Himachal Pradesh: 1,38,848 GST registrations (31 Aug 2026); ₹9,428 cr domestic GST collected (FY 2025-26)Jharkhand: 2,45,123 GST registrations (31 Aug 2026); ₹29,381 cr domestic GST collected (FY 2025-26)Tamil Nadu: 12,74,915 GST registrations (31 Aug 2026); ₹1,30,248 cr domestic GST collected (FY 2025-26)Uttar Pradesh: 22,40,352 GST registrations (31 Aug 2026); ₹99,917 cr domestic GST collected (FY 2025-26)West Bengal: 8,94,572 GST registrations (31 Aug 2026); ₹65,230 cr domestic GST collected (FY 2025-26)Andhra Pradesh: 4,66,911 GST registrations (31 Aug 2026); ₹42,397 cr domestic GST collected (FY 2025-26)Puducherry: 26,974 GST registrations (31 Aug 2026); ₹2,659 cr domestic GST collected (FY 2025-26)Maharashtra: 20,97,327 GST registrations (31 Aug 2026); ₹3,61,778 cr domestic GST collected (FY 2025-26)Ladakh: 11,113 GST registrations (31 Aug 2026); ₹539 cr domestic GST collected (FY 2025-26)
552 to 17,19017,190 to 1.4 lakh1.4 lakh to 4.6 lakh4.6 lakh to 8.9 lakh8.9 lakh to 22.4 lakh
₹25 cr to ₹1,527 cr₹1,527 cr to ₹6,959 cr₹6,959 cr to ₹30,108 cr₹30,108 cr to ₹65,230 cr₹65,230 cr to ₹3,61,778 cr
Shading sorts states and UTs into five equal-sized groups. Small UTs are shown as dots. Select a state to jump to its row in the state table. State boundaries: DataMeet India community (CC BY 4.0); the country outline follows the Survey of India's official depiction.

Top 10 states by GST registrations, 31 Aug 2026

These ten states hold 73.2% of India's active GST registrations. Uttar Pradesh has the most, with 22,40,352.

  1. 1Uttar Pradesh22,40,35213.2%
  2. 2Maharashtra20,97,32712.3%
  3. 3Gujarat14,60,0998.6%
  4. 4Tamil Nadu12,74,9157.5%
  5. 5Karnataka11,43,3606.7%
  6. 6Rajasthan9,90,8695.8%
  7. 7Delhi9,40,9575.5%
  8. 8West Bengal8,94,5725.3%
  9. 9Bihar7,40,6744.4%
  10. 10Haryana6,63,7653.9%

Top 10 states by GST collected, FY 2025-26

These ten states collected 77.6% of India's domestic GST. Maharashtra alone collected 22.2%, more than the next two states combined.

  1. 1Maharashtra₹3,61,778 cr22.2%
  2. 2Karnataka₹1,58,217 cr9.7%
  3. 3Gujarat₹1,35,415 cr8.3%
  4. 4Tamil Nadu₹1,30,248 cr8.0%
  5. 5Haryana₹1,21,080 cr7.4%
  6. 6Uttar Pradesh₹99,917 cr6.1%
  7. 7Delhi₹80,425 cr4.9%
  8. 8West Bengal₹65,230 cr4.0%
  9. 9Telangana₹60,840 cr3.7%
  10. 10Rajasthan₹53,881 cr3.3%
Share of GST registrations vs share of domestic GST collected, top 10 states (FY 2025-26)
MaharashtraMaharashtra: Share of registrations 12.3%12.3%Maharashtra: Share of domestic GST 22.2%22.2%KarnatakaKarnataka: Share of registrations 6.7%6.7%Karnataka: Share of domestic GST 9.7%9.7%GujaratGujarat: Share of registrations 8.6%8.6%Gujarat: Share of domestic GST 8.3%8.3%Tamil NaduTamil Nadu: Share of registrations 7.5%7.5%Tamil Nadu: Share of domestic GST 8.0%8.0%HaryanaHaryana: Share of registrations 3.9%3.9%Haryana: Share of domestic GST 7.4%7.4%Uttar PradeshUttar Pradesh: Share of registrations 13.2%13.2%Uttar Pradesh: Share of domestic GST 6.1%6.1%DelhiDelhi: Share of registrations 5.5%5.5%Delhi: Share of domestic GST 4.9%4.9%West BengalWest Bengal: Share of registrations 5.3%5.3%West Bengal: Share of domestic GST 4.0%4.0%TelanganaTelangana: Share of registrations 3.5%3.5%Telangana: Share of domestic GST 3.7%3.7%RajasthanRajasthan: Share of registrations 5.8%5.8%Rajasthan: Share of domestic GST 3.3%3.3%

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Share of registrationsShare of domestic GST
GST registrations (31 Aug 2026) and domestic GST collected (FY 2025-26 and April to August 2026) by state and UT
State or UT (GST code)TaxpayersShareFY26 (₹ cr)ShareGrowthApr to Aug 2026GrowthPer taxpayer
27Maharashtra20,97,32712.34%3,61,77822.17%+8.3%1,63,311+7.4%₹18.89 L
29Karnataka11,43,3606.72%1,58,2179.70%+11.6%73,008+10.3%₹15.54 L
24Gujarat14,60,0998.59%1,35,4158.30%+5.5%63,539+10.9%₹10.19 L
33Tamil Nadu12,74,9157.50%1,30,2487.98%+6.9%53,774−2.9%₹11.00 L
06Haryana6,63,7653.90%1,21,0807.42%+8.6%56,507+11.6%₹19.00 L
09Uttar Pradesh22,40,35213.18%99,9176.12%+4.5%49,494+13.5%₹5.33 L
07DelhiUT9,40,9575.53%80,4254.93%+6.3%36,059+1.2%₹8.82 L
19West Bengal8,94,5725.26%65,2304.00%+6.2%28,278−2.6%₹7.91 L
36Telangana5,90,9403.48%60,8403.73%+7.4%28,438+13.0%₹11.64 L
08Rajasthan9,90,8695.83%53,8813.30%+2.1%22,450−5.5%₹6.33 L
21Odisha3,92,0012.31%51,4203.15%+1.3%21,843−1.1%₹14.23 L
37Andhra Pradesh4,66,9112.75%42,3972.60%+1.0%18,392−1.4%₹11.22 L
23Madhya Pradesh6,28,3533.70%39,0042.39%+5.0%17,304−1.1%₹6.94 L
32Kerala4,56,8842.69%35,9452.20%+8.8%16,431+10.3%₹9.14 L
22Chhattisgarh2,11,4991.24%30,1081.85%+1.7%13,310+2.7%₹18.17 L
20Jharkhand2,45,1231.44%29,3811.80%+1.2%12,847−1.0%₹12.98 L
03Punjab4,58,0492.69%27,6421.69%+5.2%13,069+8.3%₹6.74 L
10Bihar7,40,6744.36%20,0581.23%+10.6%8,423−1.4%₹3.12 L
05Uttarakhand2,35,9701.39%19,2171.18%−6.4%7,399−18.3%₹9.57 L
18Assam2,61,9601.54%16,7171.02%+4.5%9,636+28.3%₹7.48 L
02Himachal Pradesh1,38,8480.82%9,4280.58%−8.7%3,565−23.0%₹7.81 L
01Jammu and KashmirUT1,73,1431.02%6,9590.43%−1.4%2,932−6.4%₹4.48 L
30Goa51,4600.30%6,9510.43%−2.1%3,049−0.2%₹15.59 L
26Dadra and Nagar Haveli and Daman and DiuUT17,1900.10%4,5720.28%+3.8%2,264+12.5%₹28.61 L
11Sikkim12,0990.07%3,6250.22%−10.7%965−54.3%₹33.79 L
04ChandigarhUT34,3330.20%3,0530.19%+6.4%1,383+3.1%₹9.77 L
34PuducherryUT26,9740.16%2,6590.16%−6.8%1,016−18.7%₹11.04 L
17Meghalaya35,0820.21%2,3300.14%+7.0%943−15.0%₹7.26 L
12Arunachal Pradesh23,0800.14%1,5270.09%+27.4%796+6.7%₹7.87 L
16Tripura36,9490.22%1,3090.08%+10.0%551+7.0%₹4.03 L
13Nagaland11,8430.07%8450.05%+28.4%429+10.3%₹8.84 L
14Manipur16,5850.10%7460.05%+6.9%330−9.1%₹5.22 L
35Andaman and Nicobar IslandsUT7,0690.04%5720.04%+19.2%273+8.8%₹9.83 L
38LadakhUT11,1130.07%5390.03%−0.9%221+7.3%₹5.59 L
15Mizoram10,2720.06%4500.03%−11.9%197−0.5%₹4.71 L
31LakshadweepUT552<0.01%25<0.01%+19.0%12−20.0%₹6.76 L
India1,70,02,233100%16,31,769100%+6.4%7,36,370+5.3%₹10.76 L

Sorted by domestic GST collected. FY26 growth is against FY 2024-25; April to August growth is against the same months of 2025. Collections exclude compensation cess in both years for a like-for-like comparison. GST per normal taxpayer divides FY 2025-26 collection by August 2026 normal registrations, so treat it as approximate (L = lakh). India totals include "Other Territory", OIDAR and Centre Jurisdiction, which are not shown as rows. Dadra and Nagar Haveli and Daman and Diu are combined. Sources: GSTN state-wise collection and registration statistics.

Domestic GST collected per normal taxpayer, 20 largest states (₹ lakh, FY 2025-26)
India ₹10.8 LHaryanaHaryana: ₹19.0 L₹19.0 LMaharashtraMaharashtra: ₹18.9 L₹18.9 LChhattisgarhChhattisgarh: ₹18.2 L₹18.2 LKarnatakaKarnataka: ₹15.5 L₹15.5 LOdishaOdisha: ₹14.2 L₹14.2 LJharkhandJharkhand: ₹13.0 L₹13.0 LTelanganaTelangana: ₹11.6 L₹11.6 LAndhra PradeshAndhra Pradesh: ₹11.2 L₹11.2 LTamil NaduTamil Nadu: ₹11.0 L₹11.0 LGujaratGujarat: ₹10.2 L₹10.2 LUttarakhandUttarakhand: ₹9.6 L₹9.6 LKeralaKerala: ₹9.1 L₹9.1 LDelhiDelhi: ₹8.8 L₹8.8 LWest BengalWest Bengal: ₹7.9 L₹7.9 LAssamAssam: ₹7.5 L₹7.5 LMadhya PradeshMadhya Pradesh: ₹6.9 L₹6.9 LPunjabPunjab: ₹6.7 L₹6.7 LRajasthanRajasthan: ₹6.3 L₹6.3 LUttar PradeshUttar Pradesh: ₹5.3 L₹5.3 LBiharBihar: ₹3.1 L₹3.1 L

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Collection divided by normal registrations as on 31 Aug 2026; approximate.

GST type-wise collection, IGST settlement and state GST revenue

States keep the SGST they collect and also receive a share of IGST, through settlement, for goods and services consumed in the state. Adding the two gives a fuller picture of each state's GST revenue. Uttar Pradesh, sixth by collection, rises to third on this measure.

State GST revenue: own SGST plus IGST settled, 12 largest (₹ crore, FY 2025-26)
MaharashtraMaharashtra, Own SGST: ₹1,24,160Maharashtra, IGST settled: ₹75,424₹1,99,584KarnatakaKarnataka, Own SGST: ₹50,245Karnataka, IGST settled: ₹39,345₹89,590Uttar PradeshUttar Pradesh, Own SGST: ₹35,685Uttar Pradesh, IGST settled: ₹51,422₹87,107GujaratGujarat, Own SGST: ₹49,128Gujarat, IGST settled: ₹33,968₹83,096Tamil NaduTamil Nadu, Own SGST: ₹47,619Tamil Nadu, IGST settled: ₹32,428₹80,047HaryanaHaryana, Own SGST: ₹24,836Haryana, IGST settled: ₹24,448₹49,284West BengalWest Bengal, Own SGST: ₹24,939West Bengal, IGST settled: ₹23,010₹47,949RajasthanRajasthan, Own SGST: ₹19,863Rajasthan, IGST settled: ₹27,450₹47,313TelanganaTelangana, Own SGST: ₹22,685Telangana, IGST settled: ₹24,548₹47,233DelhiDelhi, Own SGST: ₹19,159Delhi, IGST settled: ₹19,160₹38,319Madhya PradeshMadhya Pradesh, Own SGST: ₹14,642Madhya Pradesh, IGST settled: ₹20,972₹35,614Andhra PradeshAndhra Pradesh, Own SGST: ₹15,211Andhra Pradesh, IGST settled: ₹20,019₹35,230

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Own SGSTIGST settled
GST by tax type, IGST settlement and refunds by state and UT, FY 2025-26 (₹ crore)
State or UT (GST code)CGSTSGSTIGSTIGST settledGrowthState GST revenueSettled vs SGSTRefunds
27Maharashtra1,07,1791,24,1601,30,43875,424+28.7%1,99,5840.61x29,601
29Karnataka40,62150,24567,35139,345+4.9%89,5900.78x25,155
09Uttar Pradesh27,48835,68536,74451,422+4.1%87,1071.44x8,828
24Gujarat41,48349,12844,80433,968+22.8%83,0960.69x27,705
33Tamil Nadu36,96847,61945,66132,428+9.8%80,0470.68x14,804
06Haryana19,50224,83676,74324,448+48.6%49,2840.98x11,079
19West Bengal21,01324,93919,27723,010+1.4%47,9490.92x3,981
08Rajasthan15,03819,86318,97927,450+8.6%47,3131.38x4,161
36Telangana18,21222,68519,94324,548+8.0%47,2331.08x9,060
07DelhiUT16,59219,15944,67419,160+4.0%38,3191.00x5,399
23Madhya Pradesh11,85614,64212,50620,972−6.6%35,6141.43x2,762
37Andhra Pradesh11,71915,21115,46720,019+6.4%35,2301.32x4,143
32Kerala13,16916,0036,77318,731+4.7%34,7341.17x1,622
10Bihar5,57311,1503,33521,573+11.4%32,7231.93x258
03Punjab7,0499,92810,66417,875+14.9%27,8031.80x2,847
21Odisha14,80819,26217,3505,271−34.4%24,5330.27x3,440
18Assam5,2026,7904,72411,343+25.7%18,1331.67x510
22Chhattisgarh7,9509,54612,6125,089−27.8%14,6350.53x527
20Jharkhand7,3639,53712,4813,259−37.9%12,7960.34x518
05Uttarakhand4,0495,9909,1774,456+26.9%10,4460.74x1,370
01Jammu and KashmirUT2,1772,9231,8595,350−5.8%8,2731.83x285
02Himachal Pradesh1,9462,6554,8273,874+13.0%6,5291.46x1,736
30Goa2,1572,6762,1172,021+6.1%4,6970.76x675
04ChandigarhUT6237881,6411,740+7.3%2,5282.21x132
12Arunachal Pradesh6107391781,297+2.6%2,0361.76x13
17Meghalaya5717071,0531,125−3.3%1,8321.59x18
16Tripura4856441801,103−5.5%1,7471.71x9
34PuducherryUT4045781,677930−2.8%1,5081.61x358
26Dadra and Nagar Haveli and Daman and DiuUT6407913,141613+23.9%1,4040.78x2,899
13Nagaland312388145811+3.7%1,1992.09x46
14Manipur277365104829+8.0%1,1942.27x27
11Sikkim4095132,703672+15.2%1,1851.31x10
15Mizoram15822467720+7.1%9443.21x22
35Andaman and Nicobar IslandsUT196245131493+34.1%7382.01x30
38LadakhUT20427362445−4.2%7181.63x9
31LakshadweepUT691122−79.7%312.40x0

Sorted by state GST revenue, which is SGST plus IGST settled to the state. CGST, SGST and IGST are domestic collections by state of registration, without cess. "Settlement vs own SGST" above 1x means the state receives more from IGST settlement than it collects as SGST itself. Settlement growth compares FY 2025-26 with FY 2024-25. Sources: GSTN state-wise collection, refund and IGST settlement statistics.

How states fared after GST 2.0

GST rates were cut on 22 September 2025. Nationally, domestic collection growth fell from +9.5% in April to September 2025 to +3.4% in October 2025 to March 2026. Some states barely slowed; others turned negative.

Domestic GST growth before and after GST 2.0, largest 14 states
-5%0%+5%+10%+15%RajasthanRajasthan, Apr to Sep 2025: +9%Rajasthan, Oct 2025 to Mar 2026: -5%Andhra PradeshAndhra Pradesh, Apr to Sep 2025: +5%Andhra Pradesh, Oct 2025 to Mar 2026: -3%Madhya PradeshMadhya Pradesh, Apr to Sep 2025: +13%Madhya Pradesh, Oct 2025 to Mar 2026: -3%OdishaOdisha, Apr to Sep 2025: +3%Odisha, Oct 2025 to Mar 2026: 0%West BengalWest Bengal, Apr to Sep 2025: +12%West Bengal, Oct 2025 to Mar 2026: +1%DelhiDelhi, Apr to Sep 2025: +11%Delhi, Oct 2025 to Mar 2026: +2%Tamil NaduTamil Nadu, Apr to Sep 2025: +12%Tamil Nadu, Oct 2025 to Mar 2026: +2%Uttar PradeshUttar Pradesh, Apr to Sep 2025: +6%Uttar Pradesh, Oct 2025 to Mar 2026: +3%GujaratGujarat, Apr to Sep 2025: +7%Gujarat, Oct 2025 to Mar 2026: +4%HaryanaHaryana, Apr to Sep 2025: +11%Haryana, Oct 2025 to Mar 2026: +6%KeralaKerala, Apr to Sep 2025: +11%Kerala, Oct 2025 to Mar 2026: +7%TelanganaTelangana, Apr to Sep 2025: +8%Telangana, Oct 2025 to Mar 2026: +7%MaharashtraMaharashtra, Apr to Sep 2025: +9%Maharashtra, Oct 2025 to Mar 2026: +7%KarnatakaKarnataka, Apr to Sep 2025: +13%Karnataka, Oct 2025 to Mar 2026: +10%

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Apr to Sep 2025Oct 2025 to Mar 2026

Year-on-year growth in each half-year, without cess.

Domestic GST collected before and after GST 2.0, largest 14 states (₹ crore, without cess)
StateApr to Sep 2025GrowthOct 2025 to Mar 2026Growth
Maharashtra1,78,031+9.4%1,83,747+7.4%
Karnataka78,205+12.9%80,012+10.4%
Gujarat67,732+7.3%67,682+3.8%
Tamil Nadu66,076+11.6%64,173+2.5%
Haryana60,498+11.3%60,580+6.1%
Uttar Pradesh51,126+5.6%48,789+3.3%
Delhi41,315+10.7%39,109+2.0%
West Bengal34,255+11.7%30,976+0.7%
Telangana29,669+7.6%31,170+7.2%
Rajasthan27,924+9.5%25,957−4.7%
Odisha26,058+2.6%25,364+0.1%
Andhra Pradesh22,044+4.8%20,352−2.9%
Madhya Pradesh20,530+13.2%18,475−2.8%
Kerala17,913+11.1%18,032+6.7%
India8,24,462+9.5%8,07,308+3.4%

Growth compares each half-year with the same months a year earlier. India row is from the national monthly statements. Source: GSTN.

Three hill states stand out. In April to August 2026, domestic GST fell in Himachal Pradesh (−23.0%), Uttarakhand (−18.3%) and Sikkim (−54.3%), while the value of goods moved on e-way bills in those states changed by +16.2%, +19.5% and +4.7%. Tax fell much faster than goods movement; the reason is not visible in this data.

Union territory GST data

India's eight union territories together had 12,11,331 active GST registrations and collected ₹98,804 cr of domestic GST in FY 2025-26. Delhi accounts for most of both.

GST data for union territories, FY 2025-26
Union territory (GST code)Active taxpayersDomestic GST (₹ cr)GrowthIGST settled (₹ cr)State GST revenue (₹ cr)GSTR-3B on timeGSTR-1 on timeE-way bills
07Delhi9,40,95780,425+6.3%19,16038,31983.2%72.8%4,73,31,968
01Jammu and Kashmir1,73,1436,959−1.4%5,3508,27380.4%37.9%48,27,964
26Dadra and Nagar Haveli and Daman and Diu17,1904,572+3.8%6131,40481.9%82.1%76,05,323
04Chandigarh34,3333,053+6.4%1,7402,52884.6%77.6%19,02,917
34Puducherry26,9742,659−6.8%9301,50878.3%54.5%24,84,095
35Andaman and Nicobar Islands7,069572+19.2%49373868.1%44.3%51,668
38Ladakh11,113539−0.9%44571877.1%36.4%31,140
31Lakshadweep55225+19.0%223174.1%51.6%234

Registrations as on 31 Aug 2026. Dadra and Nagar Haveli and Daman and Diu are combined. On-time filing excludes January 2026 (see notes). Source: GSTN.

IGST settlement with states and UTs

IGST is charged on inter-state supplies and imports. Each month the Centre settles the state share of IGST with the state where the goods or services are consumed. States received ₹5,04,017 cr this way in FY 2025-26, +10.2% on the year before and almost as much as the ₹5,50,896 cr of SGST they collected themselves.

IGST settled with states and UTs per year (₹ lakh crore)
0.01.53.04.56.018-19: Total settlement ₹2,36,448 cr18-1919-20: Total settlement ₹1,95,389 cr19-2020-21: Total settlement ₹2,17,884 cr20-2121-22: Total settlement ₹2,95,498 cr21-2222-23: Total settlement ₹3,58,893 cr22-2323-24: Total settlement ₹4,03,028 cr23-2424-25: Total settlement ₹4,57,406 cr24-2525-26: Total settlement ₹5,04,017 cr25-26

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Total settlement
IGST settled with states and UTs by year (₹ crore)
Financial yearRegular settlementAd hoc settlementTotalGrowth
2017-18 (Aug to Mar)1,02,16317,5001,19,663n/a
2018-191,74,94861,5002,36,448n/a
2019-201,94,4719171,95,389−17.4%
2020-211,79,88438,0002,17,884+11.5%
2021-222,61,49834,0002,95,498+35.6%
2022-233,35,89323,0003,58,893+21.5%
2023-244,12,028-9,0004,03,028+12.3%
2024-254,57,40604,57,406+13.5%
2025-265,04,01705,04,017+10.2%
2026-27 (Apr to Aug)2,40,94002,40,940n/a

There was no settlement for July 2017. Ad hoc settlements were provisional lump sums, later adjusted; none have been made since FY 2023-24. Source: GSTN IGST settlement statistics.

Which states depend most on IGST settlement

IGST settlement as a multiple of own SGST (FY 2025-26)
1x: settlement equals own SGSTBiharBihar: 1.93x1.93xJ&KJ&K: 1.83x1.83xPunjabPunjab: 1.80x1.80xAssamAssam: 1.67x1.67xHimachal PradeshHimachal Pradesh: 1.46x1.46xUttar PradeshUttar Pradesh: 1.44x1.44xMadhya PradeshMadhya Pradesh: 1.43x1.43xRajasthanRajasthan: 1.38x1.38xTamil NaduTamil Nadu: 0.68x0.68xMaharashtraMaharashtra: 0.61x0.61xChhattisgarhChhattisgarh: 0.53x0.53xJharkhandJharkhand: 0.34x0.34xOdishaOdisha: 0.27x0.27x

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IGST settlement as a multiple of the state's own SGST, FY 2025-26 (₹ crore)
State or UTOwn SGSTIGST settledMultiple
Bihar11,15021,5731.93x
Jammu and Kashmir2,9235,3501.83x
Punjab9,92817,8751.80x
Assam6,79011,3431.67x
Himachal Pradesh2,6553,8741.46x
Uttar Pradesh35,68551,4221.44x
Madhya Pradesh14,64220,9721.43x
Rajasthan19,86327,4501.38x
Tamil Nadu47,61932,4280.68x
Maharashtra1,24,16075,4240.61x
Chhattisgarh9,5465,0890.53x
Jharkhand9,5373,2590.34x
Odisha19,2625,2710.27x

Top eight and bottom five among states and UTs collecting more than ₹2,000 crore of SGST. Source: GSTN.

Settlement to three mineral-producing states fell sharply from late 2025. Jharkhand's monthly settlement turned negative in January, February and March 2026. Over the same period the value of goods these states shipped to other states kept rising, so the fall is not explained by less economic activity. It coincides with GST on coal rising from 5% to 18% and the ₹400 per tonne compensation cess being merged into GST under GST 2.0, but the mechanism cannot be confirmed from this data.

Monthly IGST settlement to mineral states (₹ crore), April 2024 to August 2026
-50005001,000Apr 24Oct 24Apr 25Oct 25Apr 26Odisha, Apr 24: 914Odisha, May 24: 653Odisha, Jun 24: 581Odisha, Jul 24: 553Odisha, Aug 24: 638Odisha, Sep 24: 486Odisha, Oct 24: 832Odisha, Nov 24: 873Odisha, Dec 24: 571Odisha, Jan 25: 684Odisha, Feb 25: 737Odisha, Mar 25: 512Odisha, Apr 25: 962Odisha, May 25: 516Odisha, Jun 25: 478Odisha, Jul 25: 533Odisha, Aug 25: 487Odisha, Sep 25: 494Odisha, Oct 25: 830Odisha, Nov 25: 405Odisha, Dec 25: 205Odisha, Jan 26: 284Odisha, Feb 26: 136Odisha, Mar 26: -59Odisha, Apr 26: 902Odisha, May 26: 302Odisha, Jun 26: 131Odisha, Jul 26: 307Odisha, Aug 26: 251Chhattisgarh, Apr 24: 562Chhattisgarh, May 24: 371Chhattisgarh, Jun 24: 469Chhattisgarh, Jul 24: 626Chhattisgarh, Aug 24: 460Chhattisgarh, Sep 24: 460Chhattisgarh, Oct 24: 682Chhattisgarh, Nov 24: 821Chhattisgarh, Dec 24: 559Chhattisgarh, Jan 25: 555Chhattisgarh, Feb 25: 724Chhattisgarh, Mar 25: 757Chhattisgarh, Apr 25: 570Chhattisgarh, May 25: 385Chhattisgarh, Jun 25: 465Chhattisgarh, Jul 25: 674Chhattisgarh, Aug 25: 499Chhattisgarh, Sep 25: 409Chhattisgarh, Oct 25: 575Chhattisgarh, Nov 25: 644Chhattisgarh, Dec 25: 151Chhattisgarh, Jan 26: 198Chhattisgarh, Feb 26: 348Chhattisgarh, Mar 26: 171Chhattisgarh, Apr 26: 363Chhattisgarh, May 26: 50Chhattisgarh, Jun 26: 140Chhattisgarh, Jul 26: 255Chhattisgarh, Aug 26: 227Jharkhand, Apr 24: 452Jharkhand, May 24: 400Jharkhand, Jun 24: 405Jharkhand, Jul 24: 434Jharkhand, Aug 24: 436Jharkhand, Sep 24: 449Jharkhand, Oct 24: 538Jharkhand, Nov 24: 438Jharkhand, Dec 24: 396Jharkhand, Jan 25: 472Jharkhand, Feb 25: 429Jharkhand, Mar 25: 404Jharkhand, Apr 25: 562Jharkhand, May 25: 486Jharkhand, Jun 25: 550Jharkhand, Jul 25: 584Jharkhand, Aug 25: 449Jharkhand, Sep 25: 326Jharkhand, Oct 25: 441Jharkhand, Nov 25: 107Jharkhand, Dec 25: 146Jharkhand, Jan 26: -101Jharkhand, Feb 26: -92Jharkhand, Mar 26: -199Jharkhand, Apr 26: 286Jharkhand, May 26: 75Jharkhand, Jun 26: 94Jharkhand, Jul 26: 276Jharkhand, Aug 26: 188

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OdishaChhattisgarhJharkhand

Values below zero mean the state paid back more than it received that month.

IGST settlement to mineral states, April to August (₹ crore)
State20252026Settlement growthOutward goods value growth
Jharkhand2,631920−65.0%+19.6%
Chhattisgarh2,5931,036−60.0%+22.3%
Odisha2,9761,892−36.4%+28.0%

Outward goods value is the value of inter-state e-way bills generated in the state. Sources: GSTN IGST settlement and e-way bill statistics.

GST return filing compliance

About 106 lakh GSTR-3B returns were due each month in FY 2025-26. 81.8% were filed by the due date and almost all of the rest were filed late; only 0.5% remain unfiled. GSTR-3B is the summary return used to pay tax. GSTR-1, the return listing sales invoices, tells a different story: on-time filing has stayed close to 60% for four years. That matters to buyers: a late GSTR-1 moves the seller's invoices into the next month's GSTR-2B, delaying the buyer's input tax credit and complicating GST reconciliation.

About the "90% file on time" figure. A Finance Ministry figure from December 2023, still widely cited, says about 90% of taxpayers file GSTR-3B on time. That measures filing by the end of the month. Measured against the statutory due date, the share in FY 2025-26 was 81.8%.

Share of returns filed by the due date, FY 2018-19 to FY 2025-26
0%25%50%75%100%18-1919-2020-2121-2222-2323-2424-2525-26GSTR-3B 18-19: 60%GSTR-3B 19-20: 60%GSTR-3B 20-21: 52%GSTR-3B 21-22: 65%GSTR-3B 22-23: 77%GSTR-3B 23-24: 81%GSTR-3B 24-25: 81%GSTR-3B 25-26: 82%82%GSTR-1 18-19: 37%GSTR-1 19-20: 38%GSTR-1 20-21: 39%GSTR-1 21-22: 48%GSTR-1 22-23: 58%GSTR-1 23-24: 60%GSTR-1 24-25: 61%GSTR-1 25-26: 60%60%

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GSTR-3BGSTR-1
GSTR-3B and GSTR-1 filing by financial year (share of eligible returns)
Financial yearAvg returns due per monthGSTR-3B on timeGSTR-3B lateGSTR-3B not filedGSTR-1 on timeGSTR-1 lateGSTR-1 not filedLate GSTR-1 per month
2018-1996.4 lakh60.2%29.0%10.8%36.6%41.6%21.8%26.3 lakh
2019-201.04 crore60.4%29.4%10.2%37.5%42.0%20.4%28.5 lakh
2020-2199.5 lakh51.7%40.6%7.7%39.1%35.9%24.9%29.3 lakh
2021-2285.0 lakh65.3%30.3%4.5%47.7%45.6%6.7%38.7 lakh
2022-2391.2 lakh77.4%19.0%3.7%57.5%38.3%4.2%34.9 lakh
2023-2494.3 lakh80.7%18.5%0.9%60.0%39.2%0.8%36.9 lakh
2024-2599.3 lakh80.8%18.1%1.1%60.9%38.3%0.8%38.5 lakh
2025-261.06 crore81.8%17.7%0.5%60.3%39.2%0.4%42.1 lakh
2026-27 (Apr to Jul)1.10 crore82.4%13.3%4.3%61.8%34.8%3.4%38.2 lakh

"Late" and "not filed" are as on 31 Aug 2026, so recent months show higher "not filed" shares that will fall as late returns arrive. GSTR-1 excludes August 2024 and January 2026, where the published on-time count is identical to GSTR-3B. Source: GSTN GSTR-1 and GSTR-3B filing statistics.

Monthly vs quarterly filers

Small taxpayers under the QRMP scheme file GSTR-3B every quarter, so eligible returns jump in March, June, September and December. Comparing those months with the month before gives the number of quarterly filers: about 49.9 lakh in June 2026, against 97.6 lakh monthly filers.

GSTR-3B filers: monthly vs quarterly, June quarter each year (lakh)
04080120160Jun 2021: Monthly filers 69.5 lakhJun 2021: Quarterly (QRMP) filers 39.1 lakhJun 2021Jun 2022: Monthly filers 75.0 lakhJun 2022: Quarterly (QRMP) filers 43.5 lakhJun 2022Jun 2023: Monthly filers 78.7 lakhJun 2023: Quarterly (QRMP) filers 42.8 lakhJun 2023Jun 2024: Monthly filers 85.1 lakhJun 2024: Quarterly (QRMP) filers 42.4 lakhJun 2024Jun 2025: Monthly filers 87.7 lakhJun 2025: Quarterly (QRMP) filers 45.8 lakhJun 2025Jun 2026: Monthly filers 97.6 lakhJun 2026: Quarterly (QRMP) filers 49.9 lakhJun 2026

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Monthly filersQuarterly (QRMP) filers
GSTR-3B filers: monthly vs quarterly (QRMP), June quarter each year
Quarter-end monthReturns dueMonthly filersQuarterly (QRMP) filersQRMP share
Jun 20211,08,56,25369,50,73839,05,51536.0%
Jun 20221,18,41,20574,95,58043,45,62536.7%
Jun 20231,21,52,25278,67,34442,84,90835.3%
Jun 20241,27,47,67885,06,14042,41,53833.3%
Jun 20251,33,55,49187,73,11945,82,37234.3%
Jun 20261,47,51,95697,62,31249,89,64433.8%

Monthly filers taken from the preceding month. Source: GSTN GSTR-3B statistics.

Filing compliance by state

Every state files GSTR-3B on time far more often than GSTR-1. Gujarat leads on GSTR-1 at 84.2%; Arunachal Pradesh is lowest at 26.8%. Among the ten states with the most taxpayers, Bihar has the lowest GSTR-1 on-time rate (37.3%) even though 76.9% of its GSTR-3B returns are on time.

GSTR-1 vs GSTR-3B filed by due date, 20 states with most taxpayers (FY 2025-26)
20%40%60%80%100%BiharBihar, GSTR-1: 37%Bihar, GSTR-3B: 77%AssamAssam, GSTR-1: 38%Assam, GSTR-3B: 73%OdishaOdisha, GSTR-1: 40%Odisha, GSTR-3B: 79%JharkhandJharkhand, GSTR-1: 45%Jharkhand, GSTR-3B: 81%Uttar PradeshUttar Pradesh, GSTR-1: 48%Uttar Pradesh, GSTR-3B: 81%Madhya PradeshMadhya Pradesh, GSTR-1: 50%Madhya Pradesh, GSTR-3B: 79%Andhra PradeshAndhra Pradesh, GSTR-1: 51%Andhra Pradesh, GSTR-3B: 80%UttarakhandUttarakhand, GSTR-1: 53%Uttarakhand, GSTR-3B: 81%TelanganaTelangana, GSTR-1: 53%Telangana, GSTR-3B: 79%ChhattisgarhChhattisgarh, GSTR-1: 54%Chhattisgarh, GSTR-3B: 76%West BengalWest Bengal, GSTR-1: 55%West Bengal, GSTR-3B: 83%KeralaKerala, GSTR-1: 59%Kerala, GSTR-3B: 76%KarnatakaKarnataka, GSTR-1: 59%Karnataka, GSTR-3B: 80%RajasthanRajasthan, GSTR-1: 64%Rajasthan, GSTR-3B: 83%Tamil NaduTamil Nadu, GSTR-1: 65%Tamil Nadu, GSTR-3B: 84%MaharashtraMaharashtra, GSTR-1: 71%Maharashtra, GSTR-3B: 81%HaryanaHaryana, GSTR-1: 72%Haryana, GSTR-3B: 83%DelhiDelhi, GSTR-1: 73%Delhi, GSTR-3B: 83%PunjabPunjab, GSTR-1: 73%Punjab, GSTR-3B: 83%GujaratGujarat, GSTR-1: 84%Gujarat, GSTR-3B: 89%

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GSTR-1GSTR-3B
Returns filed by the due date, by state and UT, FY 2025-26
RankState or UTGSTR-1 on timeGSTR-3B on timeGap
India60.3%81.7%21.3 pts
124Gujarat84.2%89.0%4.8 pts
226DNH and Daman DiuUT82.1%81.9%-0.2 pts
304ChandigarhUT77.6%84.6%7.0 pts
403Punjab73.3%83.1%9.8 pts
507DelhiUT72.8%83.2%10.4 pts
606Haryana71.8%83.5%11.6 pts
727Maharashtra70.6%80.9%10.4 pts
833Tamil Nadu64.6%84.0%19.4 pts
930Goa64.4%76.7%12.3 pts
1008Rajasthan64.3%82.9%18.6 pts
1102Himachal Pradesh60.9%82.7%21.7 pts
1229Karnataka59.5%80.3%20.8 pts
1332Kerala58.8%76.4%17.6 pts
1419West Bengal54.8%83.2%28.4 pts
1534PuducherryUT54.5%78.3%23.8 pts
1622Chhattisgarh54.4%76.1%21.7 pts
1736Telangana53.0%78.9%25.8 pts
1805Uttarakhand52.6%80.8%28.2 pts
1931LakshadweepUT51.6%74.1%22.5 pts
2037Andhra Pradesh50.8%79.5%28.7 pts
2123Madhya Pradesh50.0%78.9%28.9 pts
2209Uttar Pradesh47.6%81.5%33.9 pts
2320Jharkhand45.3%80.6%35.2 pts
2435Andaman and NicobarUT44.3%68.1%23.8 pts
2511Sikkim42.5%74.0%31.5 pts
2621Odisha40.4%78.6%38.2 pts
2716Tripura40.2%78.7%38.4 pts
2818Assam37.9%72.9%35.1 pts
2901J&KUT37.9%80.4%42.5 pts
3010Bihar37.3%76.9%39.6 pts
3138LadakhUT36.4%77.1%40.7 pts
3213Nagaland32.7%73.4%40.6 pts
3317Meghalaya30.0%77.9%48.0 pts
3415Mizoram27.9%78.6%50.7 pts
3514Manipur26.8%66.2%39.4 pts
3612Arunachal Pradesh26.8%69.1%42.4 pts

Ranked by GSTR-1 on-time share. Gap is the GSTR-3B share minus the GSTR-1 share, in percentage points. Each bar shows the share of eligible returns filed by the due date; the thin vertical mark is the India average, and lighter bars are below it. Nearly all remaining returns were filed late: fewer than 2% remain unfiled in every state with more than 1 lakh taxpayers. January 2026 is excluded for both returns because the published GSTR-1 on-time count for that month copies GSTR-3B. Source: GSTN GSTR-1 and GSTR-3B statistics.

E-way bill statistics

An e-way bill is required to move goods worth more than ₹50,000. In FY 2025-26, 154.70 crore e-way bills were generated for goods worth ₹3,63,56,746 cr, +20.4% and +15.6% on the year before. Two-thirds of bills are for movement within a state, and that share rises every year while the average value per bill falls: more, smaller, more local consignments are being documented.

E-way bills generated per year (crore)
0408012016019-20: Within state 3619-20: Inter-state 2519-2020-21: Within state 3720-21: Inter-state 2320-2121-22: Within state 4521-22: Inter-state 2821-2222-23: Within state 6022-23: Inter-state 3422-2323-24: Within state 7123-24: Inter-state 3923-2424-25: Within state 8324-25: Inter-state 4524-2525-26: Within state 10225-26: Inter-state 5225-26

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Within stateInter-state
E-way bills by financial year
Financial yearE-way billsGrowthWithin stateValue of goodsGrowthAvg value per billSuppliers per month (within state)
2018-19 (Jul to Mar)43.35 crn/a58.6%₹1,19,84,752 crn/a₹2,76,4678.5 lakh
2019-2061.19 crn/a59.4%₹1,56,12,931 crn/a₹2,55,1359.3 lakh
2020-2160.18 cr−1.7%61.5%₹1,57,94,523 cr+1.2%₹2,62,4359.0 lakh
2021-2272.55 cr+20.5%61.5%₹2,09,80,478 cr+32.8%₹2,89,20410.4 lakh
2022-2394.03 cr+29.6%63.3%₹2,60,78,442 cr+24.3%₹2,77,34212.5 lakh
2023-24109.34 cr+16.3%64.6%₹2,83,56,837 cr+8.7%₹2,59,33813.7 lakh
2024-25128.49 cr+17.5%64.9%₹3,14,58,816 cr+10.9%₹2,44,84314.7 lakh
2025-26154.70 cr+20.4%66.2%₹3,63,56,746 cr+15.6%₹2,35,01815.7 lakh
2026-27 (Apr to Aug)67.60 crn/a66.5%₹1,75,30,373 crn/a₹2,59,31116.5 lakh

E-way bills = within-state bills plus inter-state outward bills (inward bills are the same movements seen from the receiving state). Suppliers per month counts suppliers generating within-state bills, a lower bound. These totals run about 1% below GSTN's published headline counts. Source: GSTN e-way bill statistics.

Average value per e-way bill (₹ lakh)
2.002.252.502.753.0019-2020-2121-2222-2323-2424-2525-26Avg value, 19-20: 2.55Avg value, 20-21: 2.62Avg value, 21-22: 2.89Avg value, 22-23: 2.77Avg value, 23-24: 2.59Avg value, 24-25: 2.45Avg value, 25-26: 2.352.35

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Share of e-way bills for movement within a state
55%60%65%70%19-2020-2121-2222-2323-2424-2525-26Within state, 19-20: 59%Within state, 20-21: 61%Within state, 21-22: 61%Within state, 22-23: 63%Within state, 23-24: 65%Within state, 24-25: 65%Within state, 25-26: 66%66%

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Goods movement vs tax after GST 2.0

Year-on-year growth: value of goods moved vs domestic GST collected
0%8%16%24%32%Apr to Sep 2025: E-way bill value 13.9%13.9%Apr to Sep 2025: Domestic GST without cess 9.5%9.5%Apr to Sep 2025Oct 2025 to Mar 2026: E-way bill value 17.1%17.1%Oct 2025 to Mar 2026: Domestic GST without cess 3.4%3.4%Oct 2025 to Mar 2026Apr to Aug 2026: E-way bill value 25.1%25.1%Apr to Aug 2026: Domestic GST without cess 5.3%5.3%Apr to Aug 2026

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E-way bill valueDomestic GST without cess
E-way bills by month, April 2025 to August 2026
MonthE-way billsYoYValue of goodsYoY
Apr 202511.76 cr+23.6%₹27,34,939 cr+15.9%
May 202512.09 cr+19.1%₹28,17,546 cr+11.0%
Jun 202511.81 cr+19.8%₹27,28,191 cr+11.1%
Jul 202513.01 cr+26.1%₹28,97,210 cr+15.7%
Aug 202512.81 cr+23.3%₹28,31,982 cr+13.4%
Sep 202513.20 cr+22.9%₹30,52,335 cr+16.0%
Oct 202512.67 cr+9.7%₹28,43,578 cr+4.7%
Nov 202512.87 cr+28.4%₹29,57,642 cr+20.6%
Dec 202513.72 cr+24.6%₹33,93,003 cr+25.9%
Jan 202613.60 cr+16.8%₹32,46,846 cr+14.7%
Feb 202613.17 cr+19.6%₹32,03,900 cr+20.4%
Mar 202613.99 cr+14.0%₹36,49,575 cr+17.0%
Apr 202613.16 cr+11.9%₹32,53,909 cr+19.0%
May 202613.43 cr+11.1%₹33,89,845 cr+20.3%
Jun 202613.49 cr+14.3%₹36,40,992 cr+33.5%
Jul 202613.79 cr+6.0%₹36,28,133 cr+25.2%
Aug 202613.73 cr+7.2%₹36,17,494 cr+27.7%

Source: GSTN e-way bill statistics.

E-way bills by state, and who ships vs who receives

Net inter-state goods flow: value shipped out minus value received (₹ lakh crore, FY 2025-26)
GujaratGujarat: +4.73+4.73HaryanaHaryana: +0.91+0.91DNH and Daman DiuDNH and Daman Diu: +0.54+0.54UttarakhandUttarakhand: +0.30+0.30MaharashtraMaharashtra: +0.30+0.30SikkimSikkim: +0.29+0.29Himachal PradeshHimachal Pradesh: +0.26+0.26ChhattisgarhChhattisgarh: +0.18+0.18DelhiDelhi: -1.02-1.02KarnatakaKarnataka: -1.16-1.16Madhya PradeshMadhya Pradesh: -1.29-1.29TelanganaTelangana: -1.38-1.38RajasthanRajasthan: -1.47-1.47KeralaKerala: -1.64-1.64BiharBihar: -2.43-2.43Uttar PradeshUttar Pradesh: -3.14-3.14

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Eight largest net shippers and eight largest net receivers, from inter-state e-way bills.

E-way bills and inter-state goods flows by state and UT, FY 2025-26
State or UT (GST code)E-way billsShareGrowthOutward value (₹ cr)Inward value (₹ cr)Net (₹ cr)
27Maharashtra24,12,50,91115.59%+23.7%25,13,77624,83,38330,393
06Haryana17,11,25,60011.06%+18.1%15,25,34114,34,69090,651
24Gujarat16,19,43,38310.47%+15.8%21,61,76416,88,7344,73,031
29Karnataka15,12,89,9529.78%+24.9%12,35,81613,51,849-1,16,032
33Tamil Nadu14,88,52,5189.62%+15.3%15,33,41815,39,807-6,388
09Uttar Pradesh13,99,13,9339.04%+27.3%11,76,96114,91,154-3,14,193
19West Bengal7,07,66,5784.57%+29.0%6,43,9637,37,798-93,835
36Telangana6,76,52,7944.37%+22.0%5,68,1907,06,121-1,37,931
03Punjab5,68,68,6083.68%+21.3%5,23,7885,48,514-24,726
08Rajasthan5,31,28,0773.43%+16.5%6,92,4728,39,472-1,47,000
07DelhiUT4,73,31,9683.06%+9.0%8,05,1199,07,391-1,02,272
37Andhra Pradesh4,19,45,6272.71%+20.0%5,85,6525,82,3403,312
32Kerala3,14,10,8032.03%+14.3%1,47,7793,11,668-1,63,890
23Madhya Pradesh2,81,11,1281.82%+22.4%4,30,4155,58,964-1,28,549
21Odisha2,44,55,6211.58%+15.5%4,54,9175,50,527-95,610
05Uttarakhand1,90,45,4261.23%+23.5%2,89,1122,58,66830,444
10Bihar1,65,03,4741.07%+38.2%69,0473,12,380-2,43,333
22Chhattisgarh1,56,73,6141.01%+19.5%3,05,1162,86,68818,427
20Jharkhand1,48,71,5320.96%+20.8%2,54,7752,54,141634
18Assam1,29,86,2490.84%+23.0%1,12,6291,85,155-72,526
02Himachal Pradesh88,34,3070.57%+6.4%1,87,2871,61,39925,888
26Dadra and Nagar Haveli and Daman and DiuUT76,05,3230.49%+1.3%2,76,9622,23,37253,591
01Jammu and KashmirUT48,27,9640.31%+10.7%46,6531,01,132-54,479
30Goa39,34,3640.25%+43.0%75,59673,7331,863
34PuducherryUT24,84,0950.16%+8.2%67,45759,7207,737
04ChandigarhUT19,02,9170.12%+13.3%30,09647,899-17,803
17Meghalaya7,78,5210.05%+12.6%10,49516,085-5,590
16Tripura7,17,6130.05%+9.8%5,70815,219-9,511
12Arunachal Pradesh1,98,8050.01%+56.3%5,70014,028-8,328
11Sikkim1,79,7740.01%+3.7%44,97115,91629,056
14Manipur1,19,0240.01%+19.6%3,66312,370-8,707
13Nagaland93,5150.01%+2.7%1,8719,005-7,134
35Andaman and Nicobar IslandsUT51,668<0.01%+22.2%1,8864,529-2,643
15Mizoram45,761<0.01%+14.7%3717,774-7,403
38LadakhUT31,140<0.01%−2.8%3735,265-4,892
31LakshadweepUT234<0.01%+118.7%5187-181

Outward and inward are inter-state movements. A positive net means the state ships out more goods by value than it receives. Source: GSTN e-way bill statistics.

How e-way bills are generated (by count)
ModeShare
Mobile, SMS and API78.47%
Website17.06%
Excel tool3.78%
How goods move (by count)
Mode of transportShare
Road98.73%
Air0.65%
Rail0.56%
Ship0.06%

Generation and transport modes from the GSTN 9-year statistical report. As of 7 July 2026, 59,32,794 taxpayers and 95,858 transporters were registered on the e-way bill system.

Business size and type

In FY 2025-26, 1,13,30,245 GSTINs reported non-nil turnover. 12,90,128 had turnover above ₹5 crore and 45,79,724 were between ₹40 lakh and ₹5 crore. A business with turnover under ₹20 lakh raises fewer than three invoices a month on average; one above ₹500 crore raises 6,882.7.

Share of taxpayers vs share of GST paid in cash, by turnover slab (FY 2025-26)
Up to 5 LUp to 5 L: Share of taxpayers 38.1%38.1%Up to 5 L: Share of cash tax paid 0.2%0.2%5 to 10 L5 to 10 L: Share of taxpayers 5.9%5.9%5 to 10 L: Share of cash tax paid 0.1%0.1%10 to 20 L10 to 20 L: Share of taxpayers 8.0%8.0%10 to 20 L: Share of cash tax paid 0.4%0.4%20 to 30 L20 to 30 L: Share of taxpayers 5.6%5.6%20 to 30 L: Share of cash tax paid 0.5%0.5%30 to 40 L30 to 40 L: Share of taxpayers 4.3%4.3%30 to 40 L: Share of cash tax paid 0.5%0.5%40 to 50 L40 to 50 L: Share of taxpayers 3.4%3.4%40 to 50 L: Share of cash tax paid 0.5%0.5%50 to 70 L50 to 70 L: Share of taxpayers 5.1%5.1%50 to 70 L: Share of cash tax paid 0.9%0.9%70 L to 1 cr70 L to 1 cr: Share of taxpayers 5.2%5.2%70 L to 1 cr: Share of cash tax paid 1.2%1.2%1 cr to 1.5 cr1 cr to 1.5 cr: Share of taxpayers 5.2%5.2%1 cr to 1.5 cr: Share of cash tax paid 1.6%1.6%1.5 cr to 2 cr1.5 cr to 2 cr: Share of taxpayers 3.3%3.3%1.5 cr to 2 cr: Share of cash tax paid 1.3%1.3%2 cr to 3 cr2 cr to 3 cr: Share of taxpayers 3.8%3.8%2 cr to 3 cr: Share of cash tax paid 2.1%2.1%3 cr to 4 cr3 cr to 4 cr: Share of taxpayers 2.3%2.3%3 cr to 4 cr: Share of cash tax paid 1.6%1.6%4 cr to 5 cr4 cr to 5 cr: Share of taxpayers 1.6%1.6%4 cr to 5 cr: Share of cash tax paid 1.4%1.4%5 cr to 8 cr5 cr to 8 cr: Share of taxpayers 2.5%2.5%5 cr to 8 cr: Share of cash tax paid 2.9%2.9%8 cr to 10 cr8 cr to 10 cr: Share of taxpayers 1.0%1.0%8 cr to 10 cr: Share of cash tax paid 1.5%1.5%10 cr to 20 cr10 cr to 20 cr: Share of taxpayers 2.2%2.2%10 cr to 20 cr: Share of cash tax paid 4.9%4.9%20 cr to 50 cr20 cr to 50 cr: Share of taxpayers 1.5%1.5%20 cr to 50 cr: Share of cash tax paid 7.1%7.1%50 cr to 100 cr50 cr to 100 cr: Share of taxpayers 0.5%0.5%50 cr to 100 cr: Share of cash tax paid 5.8%5.8%100 cr to 500 cr100 cr to 500 cr: Share of taxpayers 0.4%0.4%100 cr to 500 cr: Share of cash tax paid 15.1%15.1%Above 500 crAbove 500 cr: Share of taxpayers 0.1%0.1%Above 500 cr: Share of cash tax paid 50.3%50.3%

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Share of taxpayersShare of cash tax paid
Taxpayers, invoices and cash tax by turnover slab, FY 2025-26
Turnover slab (GSTR-3B outward supply)GSTINsShare of taxpayersAvg invoices per monthCash tax paid (₹ cr)Share of cash tax
Up to 5 Lakhs18,28,79838.08%0.63,4790.21%
5 to 10 Lakhs9,05,1715.92%1.72,2630.14%
10 to 20 Lakhs12,15,7087.95%2.86,4560.39%
20 to 30 Lakhs8,58,6785.62%4.18,2650.50%
30 to 40 Lakhs6,52,0384.26%5.38,5340.51%
40 to 50 Lakhs5,18,2173.39%6.58,4030.51%
50 to 70 Lakhs7,74,4205.06%8.115,2230.92%
70 Lakh to 1 Crore7,89,9855.16%10.820,0951.21%
1 Crore to 1.5 Crores7,96,5365.18%15.226,9501.62%
1.5 Crores to 2 Crores5,01,3893.26%20.522,2691.34%
2 Crores to 3 Crores5,90,5913.83%28.134,5192.08%
3 Crores to 4 Crores3,54,9962.30%38.026,5731.60%
4 Crores to 5 Crores2,53,5901.65%46.122,5561.36%
5 Crores to 8 Crores3,90,8522.51%60.448,0072.89%
8 Crores to 10 Crores1,57,7841.02%76.825,0411.51%
10 Crores to 20 Crores3,46,2412.24%103.681,2784.89%
20 Crores to 50 Crores2,35,2211.52%171.21,18,2557.12%
50 Crores to 100 Crores79,8730.52%303.495,9755.78%
100 Crores to 500 Crores63,9630.41%771.82,51,39415.14%
Above 500 Crores16,1940.10%6882.78,35,07050.29%
Total1,13,30,245100%34.616,60,605100%

Turnover at GSTIN level. "Up to 5 lakh" excludes nil filers. Invoice counts from GSTR-1 for January to March 2026. Cash tax is liability paid through the electronic cash ledger. Source: GSTN 9-year statistical report.

Share of taxpayers vs share of cash tax paid, by business type (July 2017 to March 2026)
Public LimitedPublic Limited: Share of taxpayers 0.49%0.49%Public Limited: Share of cash tax 33.5%33.5%Private LimitedPrivate Limited: Share of taxpayers 6.5%6.5%Private Limited: Share of cash tax 29.4%29.4%ProprietorshipProprietorship: Share of taxpayers 79.9%79.9%Proprietorship: Share of cash tax 13.4%13.4%PSUPSU: Share of taxpayers 0.02%0.02%PSU: Share of cash tax 9.1%9.1%PartnershipPartnership: Share of taxpayers 10.2%10.2%Partnership: Share of cash tax 7.3%7.3%OthersOthers: Share of taxpayers 0.26%0.26%Others: Share of cash tax 2.5%2.5%LLPLLP: Share of taxpayers 1.1%1.1%LLP: Share of cash tax 1.7%1.7%

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Share of taxpayersShare of cash tax
GST paid in cash by constitution of business, July 2017 to March 2026
Constitution of businessTaxpayersShare of taxpayersCash tax paid (₹ cr)Share of collection
Public Limited Company1,04,9050.49%34,93,90933.53%
Private Limited Company13,94,7516.47%30,66,66529.43%
Proprietorship1,72,44,21879.94%13,97,86113.42%
Public Sector Undertaking3,6520.02%9,44,5659.07%
Partnership21,96,36610.18%7,61,8217.31%
Others56,4310.26%2,62,7412.52%
Limited Liability Partnership2,38,1231.10%1,75,5581.68%
Society/ Club/ Trust/ AOP1,85,0780.86%1,48,7801.43%
Government Department10,5880.05%74,5930.72%
Foreign Company2,1620.01%36,4120.35%
Hindu Undivided Family1,22,6000.57%23,9170.23%
Local Authority9,7880.05%24,1140.23%
Statutory Body1,2520.01%7,7470.07%
Unlimited Company1570.00%8420.01%
Foreign Limited Liability Partnership2010.00%970.00%
Any other body notified by committee860.00%250.00%
Total2,15,70,358100%1,04,19,646100%

Cumulative to return period March 2026, status as on 30 June 2026. Counts every taxpayer that paid, so the total exceeds today's active base. Excludes IGST on imports. Source: GSTN 9-year statistical report.

Businesses that migrated from the pre-GST regime paid on average ₹5.91 lakh in cash tax per GSTIN per month in April 2024 to March 2026, against ₹1.53 lakh for those registered after July 2017.

Businesses above the e-invoicing turnover threshold must register each B2B invoice on an Invoice Registration Portal. Between Jul 2025 and Jun 2026, e-invoices covered 68.0% of invoices reported in GSTR-1 by count and 83.8% by value, on average. Refrens e-invoicing software generates IRNs directly from your invoices.

E-invoices as a share of invoices reported in GSTR-1
MonthGSTR-1 invoices (crore)E-invoices (crore)Share by countShare by value
Jul 202537.1125.4168.49%83.03%
Aug 202535.8124.6168.73%83.13%
Sep 202539.9625.9464.90%83.48%
Oct 202535.6524.8569.70%83.19%
Nov 202536.3624.6567.81%84.99%
Dec 202541.4726.9264.92%82.75%
Jan 202638.5626.1267.74%82.81%
Feb 202637.7225.1366.60%82.66%
Mar 202644.3228.3563.97%80.30%
Apr 202637.6226.1869.59%84.12%
May 202638.1228.5374.86%90.97%
Jun 202639.4427.0168.48%83.86%

E-invoicing is mandatory above an aggregate turnover threshold. Figures are unaudited system data. Source: GSTN 9-year statistical report.

GST refunds

Domestic refunds disbursed by states grew from ₹1,35,805 cr in FY 2024-25 to ₹1,64,062 cr in FY 2025-26, +20.8%, much faster than collections. Gujarat, Karnataka and Telangana pay out the most relative to what they collect.

Online GST refunds disposed per year by tax type (₹ thousand crore)
05010015020019-20: CGST ₹5,819 cr19-20: SGST ₹8,011 cr19-20: IGST ₹9,808 cr19-20: Cess ₹1,089 cr19-2020-21: CGST ₹18,171 cr20-21: SGST ₹22,218 cr20-21: IGST ₹28,081 cr20-21: Cess ₹2,666 cr20-2121-22: CGST ₹26,370 cr21-22: SGST ₹33,098 cr21-22: IGST ₹38,188 cr21-22: Cess ₹2,881 cr21-2222-23: CGST ₹29,167 cr22-23: SGST ₹36,247 cr22-23: IGST ₹46,931 cr22-23: Cess ₹2,454 cr22-2323-24: CGST ₹30,306 cr23-24: SGST ₹37,541 cr23-24: IGST ₹53,406 cr23-24: Cess ₹2,341 cr23-2424-25: CGST ₹33,677 cr24-25: SGST ₹42,747 cr24-25: IGST ₹56,469 cr24-25: Cess ₹2,912 cr24-2525-26: CGST ₹38,701 cr25-26: SGST ₹49,393 cr25-26: IGST ₹75,668 cr25-26: Cess ₹4,426 cr25-26

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CGSTSGSTIGSTCess
Online GST refunds disposed by year (₹ crore)
Financial yearCGSTSGSTIGSTCessTotal
2019-205,8198,0119,8081,08924,728
2020-2118,17122,21828,0812,66671,136
2021-2226,37033,09838,1882,8811,00,537
2022-2329,16736,24746,9312,4541,14,799
2023-2430,30637,54153,4062,3411,23,594
2024-2533,67742,74756,4692,9121,35,805
2025-2638,70149,39375,6684,4261,68,188

From November 2019, when refund application processing was automated. Status as on 31 March 2026. Source: GSTN 9-year statistical report.

Domestic refunds as a share of domestic GST collected (FY 2025-26)
India 10.1%GujaratGujarat: 20.5%20.5%KarnatakaKarnataka: 15.9%15.9%TelanganaTelangana: 14.9%14.9%Tamil NaduTamil Nadu: 11.4%11.4%PunjabPunjab: 10.3%10.3%Andhra PradeshAndhra Pradesh: 9.8%9.8%HaryanaHaryana: 9.2%9.2%Uttar PradeshUttar Pradesh: 8.8%8.8%MaharashtraMaharashtra: 8.2%8.2%RajasthanRajasthan: 7.7%7.7%UttarakhandUttarakhand: 7.1%7.1%Madhya PradeshMadhya Pradesh: 7.1%7.1%DelhiDelhi: 6.7%6.7%OdishaOdisha: 6.7%6.7%West BengalWest Bengal: 6.1%6.1%KeralaKerala: 4.5%4.5%AssamAssam: 3.1%3.1%JharkhandJharkhand: 1.8%1.8%ChhattisgarhChhattisgarh: 1.8%1.8%BiharBihar: 1.3%1.3%

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Domestic refunds as a share of domestic GST collected, FY 2025-26
StateRefunds (₹ cr)Collection (₹ cr)Refunds as % of collection
Gujarat27,7051,35,41520.5%
Karnataka25,1551,58,21715.9%
Telangana9,06060,84014.9%
Tamil Nadu14,8041,30,24811.4%
Punjab2,84727,64210.3%
Andhra Pradesh4,14342,3979.8%
Haryana11,0791,21,0809.2%
Uttar Pradesh8,82899,9178.8%
Maharashtra29,6013,61,7788.2%
Rajasthan4,16153,8817.7%
Uttarakhand1,37019,2177.1%
Madhya Pradesh2,76239,0047.1%
Delhi5,39980,4256.7%
Odisha3,44051,4206.7%
West Bengal3,98165,2306.1%
Kerala1,62235,9454.5%
Assam51016,7173.1%
Jharkhand51829,3811.8%
Chhattisgarh52730,1081.8%
Bihar25820,0581.3%

States collecting more than ₹10,000 crore. Source: GSTN state-wise refund statistics.

Before GST: revenue from the taxes GST replaced

Revenue each state earned from the taxes later subsumed into GST, such as VAT and entry tax. The 2015-16 column is certified by the Accountant General and is the only year every state reported.

State revenue from taxes subsumed in GST, 2012-13 to June 2017 (₹ crore)
State or UT2012-132013-142014-152015-162016-17Apr to Jun 2017
Maharashtra55,26956,65259,69460,50567,45920,673
Karnataka25,39828,89932,91936,14439,50511,013
Uttar Pradesh27,97628,27730,82233,38836,46812,471
Tamil Nadu25,04125,87527,78329,78631,3047,360
Gujaratn/an/an/a28,856n/an/a
West Bengal15,31318,03119,55320,09822,6575,651
Rajasthan11,86113,05515,74917,15917,6844,529
Kerala13,16714,45715,78616,82118,5476,506
Delhi12,42414,11514,36816,78416,4114,028
Telanganan/an/an/a16,10919,3405,398
Madhya Pradesh12,28312,99714,16015,32917,3743,983
Haryanan/an/an/a15,231n/an/a
Punjab14,58716,50617,68214,47218,4424,691
Andhra Pradesh26,82928,33928,03413,87315,9354,456
Bihar7,6719,4969,87512,62114,5742,315
Odisha9,23410,03710,75611,04912,6822,967
Chhattisgarh5,9996,5106,8407,3578,0702,769
Jharkhand5,1275,5986,2626,4118,0611,849
Assam4,4674,8785,2455,9866,9711,961
Uttarakhand3,7624,3464,7954,9615,9351,386
Jammu and Kashmir3,1653,4373,4094,7664,6681,299
Himachal Pradesh2,4032,6213,0863,6343,559915
Goa1,5461,8091,9152,1812,398566
Puducherry9489099571,0951,182312
Tripura573628668789842134
Meghalaya3793104486365870
Manipur264387433347499110
Nagaland19617821625630466
Arunachal Pradeshn/an/an/a256n/an/a
Sikkim19425322024526459
Mizoram10913614918921055

n/a: data not provided by the state. Andhra Pradesh figures from 2015-16 exclude Telangana. Source: GSTN, year-wise pre-GST revenue annexure.

GST terms used on this page

CGST, SGST and IGST
CGST (central) and SGST (state) are charged together on sales within a state. IGST is charged on sales between states and on imports; the Centre collects it and settles the state share with the state where the goods or services are consumed.
Gross and net GST collection
Gross collection is all GST paid in a period. Net collection is gross collection minus refunds paid out, mainly to exporters and businesses with excess input tax credit.
Compensation cess
A cess on goods such as tobacco, motor vehicles, coal and aerated drinks, used to compensate states for revenue shortfalls after GST began. It was removed from most goods from 22 September 2025.
GSTR-1
The return in which a business reports its sales invoices, due on the 11th of the next month for monthly filers and the 13th after the quarter for quarterly filers. Buyers' input tax credit depends on it.
GSTR-3B
The summary return used to declare tax due, claim input tax credit and pay tax, due on the 20th of the next month for monthly filers.
GSTR-2B
A monthly statement of input tax credit available to a buyer, generated from suppliers' GSTR-1 filings. Businesses match purchases against it during GST reconciliation.
QRMP scheme
Quarterly Return Monthly Payment: taxpayers with turnover up to ₹5 crore can file returns quarterly while paying tax monthly.
Composition scheme
An option for small businesses to pay GST at a low fixed rate on turnover, without charging GST to buyers or claiming input tax credit.
IGST settlement
The monthly transfer of the state share of IGST to the state where goods or services are consumed, so that GST revenue follows consumption.
E-way bill
An electronic document required to move goods worth more than ₹50,000.
E-invoice
A B2B invoice registered on a government Invoice Registration Portal, which assigns it a unique Invoice Reference Number (IRN).
GSTIN and GST state code
A GSTIN is a business's 15-character GST number. Its first two digits are the state code, the same codes used on the maps and tables on this page, such as 27 for Maharashtra.

Frequently asked questions

How many GST registered businesses are there in India?

There were 1,70,02,233 active GST registrations on 31 August 2026, including 1,51,68,928 normal taxpayers and 13,40,440 composition taxpayers.

Which state has the most GST registrations?

Uttar Pradesh, with 22,40,352 active taxpayers (13.2% of the national total), followed by Maharashtra (20,97,327) and Gujarat (14,60,099).

What was India's total GST collection in FY 2025-26?

Gross GST collection was ₹23,31,819 cr including compensation cess, +5.6% on FY 2024-25. Without cess it was ₹22,27,096 cr, up 8.3% like for like. Net revenue after refunds, without cess, was ₹19,34,465 cr.

What was the GST collection in August 2026?

Gross GST collection in August 2026 was ₹1,99,853 cr (₹1.99 lakh crore), +14.8% year on year. Domestic GST grew 9.3% to ₹1,37,249 cr and GST on imports grew 29.0% to ₹62,604 cr. Refunds rose 67.9%, so net collection grew 8.3% to ₹1,68,057 cr.

What was the GST collection in July 2026?

Gross GST collection in July 2026 was ₹2,11,205 cr, +15.4% year on year, with net collection of ₹1,81,237 cr, +15.8%.

Which state pays the highest GST?

Maharashtra. It collected ₹3,61,778 cr of domestic GST in FY 2025-26, 22.2% of the national total. Karnataka (₹1,58,217 cr) and Gujarat (₹1,35,415 cr) follow.

Which state earns the most GST revenue?

Maharashtra, with ₹1,99,584 cr in FY 2025-26 from its own SGST plus IGST settlement. Karnataka (₹89,590 cr) and Uttar Pradesh (₹87,107 cr) are second and third.

What percentage of taxpayers file GSTR-3B on time?

In FY 2025-26, 81.8% of eligible GSTR-3B returns were filed by the due date and 17.7% were filed late. Only 0.5% were still unfiled as of 31 August 2026.

What percentage of GSTR-1 returns are filed on time?

60.3% in FY 2025-26, about 20 percentage points below GSTR-3B. On average 42.1 lakh GSTR-1 returns a month were filed after the due date.

How many taxpayers file quarterly under the QRMP scheme?

About 49.9 lakh in June 2026, compared with 97.6 lakh taxpayers filing GSTR-3B every month.

How many composition taxpayers are there?

13,40,440 as on 31 August 2026. The number filing composition returns each quarter has fallen from 13,96,866 in April to June 2020 to 8,72,583 in January to March 2026.

How many women-owned businesses are registered under GST?

On 31 March 2026, 25,22,358 GST taxpayers (15.4%) had only women as proprietor, partners or directors, and 38,44,814 (23.5%) had at least one woman.

How many e-way bills were generated in FY 2025-26?

154.70 crore e-way bills, for goods worth ₹3,63,56,746 cr. GSTN's headline count for the year is 155.96 crore. 66.2% were for movement within a state.

How much IGST is settled to states?

₹5,04,017 cr in FY 2025-26. Maharashtra received the most (₹75,424 cr), followed by Uttar Pradesh (₹51,422 cr).

How many GST taxpayers have turnover above ₹5 crore?

12,90,128 GSTINs reported turnover above ₹5 crore in FY 2025-26, out of 1,13,30,245 with non-nil turnover.

Why did GST growth slow after September 2025?

Two changes took effect on 22 September 2025: GST rates were cut on many goods, and compensation cess was removed from most goods. Domestic GST growth without cess slowed from +9.5% to +3.4% in the following six months, while the value of goods moved on e-way bills grew 17.1%. That points to lower rates, not lower activity.

Has GST compensation cess ended?

Compensation cess collections ranged from ₹11,652 cr to ₹13,491 cr a month from April to September 2025, then fell to ₹103 cr in March 2026. Official monthly figures from April 2026 no longer include cess.

Methodology and data notes

All figures come from GSTN's official GST statistics: state-wise registrations, monthly gross and net collections, state-wise collections and refunds, IGST settlement, GSTR-1 and GSTR-3B filing, and e-way bill statistics, plus the GSTN report on nine years of GST and the pre-GST revenue annexure. Refrens combined and recalculated them; no figure is estimated.

  • Financial year runs from 1 April to 31 March. GST started on 1 July 2017, so FY 2017-18 has nine months.
  • Compensation cess was removed from most goods on 22 September 2025. Official figures from April 2026 exclude cess and restate April to August 2025 the same way. Where this page compares years, cess is removed from both.
  • State-wise collections are counted in the state where the paying business is registered, not where goods are consumed. IGST settlement reflects consumption.
  • In the published GSTR-1 data for August 2024 and January 2026, the on-time count equals the GSTR-3B count exactly. These months are excluded from GSTR-1 averages, and January 2026 from state-level filing figures for both returns.
  • Quarterly (QRMP) filers make March, June, September and December look larger in the return data. Annual figures pool all months.
  • Filing percentages occasionally exceed 100% when registrations are cancelled retrospectively and the eligible base shrinks.
  • The December 2025 collection statement omits its domestic section label; domestic figures here are taken from the correct rows.
  • E-way bill data in this dataset begins in July 2018, although e-way bills started on 1 April 2018. Totals run about 1% below GSTN's published headline counts.
  • Dadra and Nagar Haveli and Daman and Diu are combined into one UT in all state tables. India totals include Other Territory, OIDAR and Centre Jurisdiction.
  • All monthly figures are provisional and may change slightly when finalised.

Sources: GST statistics, GST Portal; 9 Years of GST: A Statistical Report (GSTN); Year-wise pre-GST revenue (GSTN).

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Refrens is GST billing software and cloud accounting software built for Indian service businesses, IT companies, wholesalers, traders and distributors.

Beyond billing, it is a complete business management platform for these businesses: GST invoices, e-way bills, e-invoices, quotations, payments, inventory, purchases and GSTR-ready reports, all in one place. Wholesalers and distributors can also manage stock and orders with GST billing and inventory software.

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