New Delhi:1/10/23: The gross GST revenue collected in the month of September 2023 is ₹1,62,712 crore out of which CGST is ₹29,818 crore, SGST is ₹37,657 crore, IGST is ₹83,623 crore (including ₹41,145 crore collected on import of goods) and cess is ₹11,613 crore (including ₹881 crore collected on import of goods).
The government has settled ₹33,736 crore to CGST and ₹27,578 crore to SGST from IGST. The total revenue of Centre and the States in the month of September 2023 after regular settlement is ₹63,555 crore for CGST and ₹65,235 crore for the SGST.
The revenues for the month of September 2023 are 10% higher than the GST revenues in the same month last year. During the month, the revenues from domestic transactions (including import of services) are 14% higher than the revenues from these sources during the same month last year. It is for the fourth time that the gross GST collection has crossed ₹1.60 lakh crore mark in FY 2023-24.
The gross GST collection for the first half of the FY 2023-24 ending September 2023 [₹9,92,508 crore] is 11% higher than the gross GST collection in the first half of FY 2022-23 [₹8,93,334 crore]. The average monthly gross collection in FY 2023-24 is ₹1.65 lakh crore, which is 11% higher than the average monthly gross collection for the first half of FY 2022-23 where it was ₹1.49 lakh crore.
The chart below shows trends in monthly gross GST revenues during the current year. Table 1 shows the state-wise figures of GST collected in each State during the month of September 2023 as compared to September 2022. Table 2 shows the state-wise figures of post-settlement GST revenue of each State till the month of September 2023.
Chart: Trends in GST Collection
State-wise growth of GST Revenues during September, 2023[1]
State/UT | Sep-22 | Sep-23 | Growth (%) |
Jammu and Kashmir | 428 | 563 | 32% |
Himachal Pradesh | 712 | 784 | 10% |
Punjab | 1,710 | 1,866 | 9% |
Chandigarh | 206 | 219 | 6% |
Uttarakhand | 1,300 | 1,392 | 7% |
Haryana | 7,403 | 8,009 | 8% |
Delhi | 4,741 | 4,849 | 2% |
Rajasthan | 3,307 | 3,869 | 17% |
Uttar Pradesh | 7,004 | 7,844 | 12% |
Bihar | 1,466 | 1,397 | -5% |
Sikkim | 285 | 315 | 11% |
Arunachal Pradesh | 64 | 81 | 27% |
Nagaland | 49 | 52 | 5% |
Manipur | 38 | 56 | 47% |
Mizoram | 24 | 27 | 14% |
Tripura | 65 | 73 | 13% |
Meghalaya | 161 | 165 | 2% |
Assam | 1,157 | 1,175 | 2% |
West Bengal | 4,804 | 4,940 | 3% |
Jharkhand | 2,463 | 2,623 | 7% |
Odisha | 3,765 | 4,249 | 13% |
Chhattisgarh | 2,269 | 2,684 | 18% |
Madhya Pradesh | 2,711 | 3,118 | 15% |
Gujarat | 9,020 | 10,129 | 12% |
Dadra and Nagar Haveli and Daman & Diu | 312 | 350 | 12% |
Maharashtra | 21,403 | 25,137 | 17% |
Karnataka | 9,760 | 11,693 | 20% |
Goa | 429 | 497 | 16% |
Lakshadweep | 3 | 2 | -45% |
Kerala | 2,246 | 2,505 | 12% |
Tamil Nadu | 8,637 | 10,481 | 21% |
Puducherry | 188 | 197 | 5% |
Andaman and Nicobar Islands | 33 | 23 | -30% |
Telangana | 3,915 | 5,226 | 33% |
Andhra Pradesh | 3,132 | 3,658 | 17% |
Ladakh | 19 | 35 | 81% |
Other Territory | 202 | 207 | 2% |
Center Jurisdiction | 182 | 196 | 8% |
Grand Total | 1,05,615 | 1,20,686 | 14% |
Table 2: SGST & SGST portion of IGST settled to States/UTs
April-September (Rs. in crore)
Pre-Settlement SGST | Post-Settlement SGST[2] | |||||
State/UT | 2022-23 | 2023-24 | Growth | 2022-23 | 2023-24 | Growth |
Jammu and Kashmir | 1,138 | 1,515 | 33% | 3,546 | 4,102 | 16% |
Himachal Pradesh | 1,150 | 1,314 | 14% | 2,770 | 2,778 | 0% |
Punjab | 3,846 | 4,216 | 10% | 9,215 | 10,869 | 18% |
Chandigarh | 300 | 335 | 12% | 1,002 | 1,147 | 15% |
Uttarakhand | 2,401 | 2,589 | 8% | 3,708 | 4,055 | 9% |
Haryana | 9,045 | 9,864 | 9% | 14,948 | 17,161 | 15% |
Delhi | 6,872 | 7,639 | 11% | 13,746 | 15,660 | 14% |
Rajasthan | 7,597 | 8,488 | 12% | 16,461 | 19,129 | 16% |
Uttar Pradesh | 13,711 | 16,069 | 17% | 32,540 | 36,109 | 11% |
Bihar | 3,567 | 4,092 | 15% | 11,497 | 12,679 | 10% |
Sikkim | 153 | 267 | 75% | 406 | 545 | 34% |
Arunachal Pradesh | 253 | 343 | 35% | 807 | 1,013 | 26% |
Nagaland | 108 | 155 | 43% | 474 | 539 | 14% |
Manipur | 143 | 177 | 24% | 681 | 566 | -17% |
Mizoram | 93 | 147 | 58% | 419 | 491 | 17% |
Tripura | 206 | 258 | 25% | 696 | 790 | 13% |
Meghalaya | 227 | 311 | 37% | 711 | 860 | 21% |
Assam | 2,562 | 2,906 | 13% | 5,965 | 7,181 | 20% |
West Bengal | 10,751 | 11,960 | 11% | 18,786 | 20,949 | 12% |
Jharkhand | 3,661 | 4,462 | 22% | 5,352 | 6,043 | 13% |
Odisha | 7,206 | 8,068 | 12% | 9,096 | 10,869 | 19% |
Chhattisgarh | 3,720 | 4,136 | 11% | 5,292 | 6,454 | 22% |
Madhya Pradesh | 5,221 | 6,324 | 21% | 12,768 | 15,350 | 20% |
Gujarat | 18,628 | 20,839 | 12% | 27,226 | 31,106 | 14% |
Dadra and Nagar Haveli and Daman and Diu | 330 | 315 | -5% | 566 | 508 | -10% |
Maharashtra | 42,043 | 50,062 | 19% | 62,010 | 72,741 | 17% |
Karnataka | 17,196 | 20,097 | 17% | 31,076 | 36,162 | 16% |
Goa | 957 | 1,109 | 16% | 1,678 | 1,940 | 16% |
Lakshadweep | 5 | 14 | 192% | 16 | 60 | 283% |
Kerala | 6,014 | 6,986 | 16% | 14,594 | 15,827 | 8% |
Tamil Nadu | 17,712 | 20,158 | 14% | 28,345 | 31,778 | 12% |
Puducherry | 233 | 246 | 6% | 580 | 727 | 25% |
Andaman and Nicobar Islands | 101 | 111 | 10% | 247 | 271 | 10% |
Telangana | 8,184 | 9,790 | 20% | 17,685 | 20,023 | 13% |
Andhra Pradesh | 6,298 | 7,028 | 12% | 13,496 | 15,390 | 14% |
Ladakh | 63 | 98 | 55% | 245 | 300 | 23% |
Other Territory | 78 | 118 | 52% | 241 | 542 | 125% |
Grand Total | 2,01,771 | 2,32,606 | 15% | 3,68,888 | 4,22,713 | 15% |