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An Overview of India's GST Revenue for January 2024, Including Collection Details

India's GST collections for January 2024 reached ₹1,72,129 crore, marking the second-highest monthly collection since GST's inception and the third-highest for FY 2023-24. This represents a significant 10.4% year-over-year growth. While a full breakdown of CGST, SGST, IGST, and Cess is pending, government reports confirm specific allocations from Integrated GST. Overall, gross GST collection for April 2023-January 2024 showed an 11.6% increase compared to the previous fiscal year.

📖 2 min read read🏷️ GST Collections

Goods and Services Tax (GST) collections for January 2024 reached ₹1,72,129 crore, a notable increase from the ₹1,64,882 crore recorded in December 2023. This figure marks the second-highest monthly collection since GST was first implemented. Moreover, it represents the third-highest collection for the fiscal year 2023-24, demonstrating a year-over-year revenue growth of 10.4%.

Breakdown of January 2024 GST Collections

The Ministry of Finance has not yet released a detailed breakdown of total GST collections, including figures for CGST, SGST, IGST, and Cess, nor information on collections from imported goods. However, a Press Information Bureau (PIB) report from January 31, 2024, provided data up to 5 P.M. on that date. According to this report, the Central government allocated ₹43,552 crore to CGST and ₹37,257 crore to SGST from the Integrated GST collections in January 2024.

Analysis of January 2024 GST Revenue Performance

January 2024 GST collections demonstrated a significant increase compared to the previous month. This represents the second-highest monthly collection ever recorded and marks the third instance in the current financial year where collections have exceeded ₹1.70 lakh crore. Additionally, these figures reflect a 10.4% year-on-year (YoY) growth when compared to the ₹155,922 crore collected in January 2023 (data up to 5 P.M. on January 31, 2023).

In contrast, GST collections for December 2023 saw a decline compared to the preceding month, although they still showed an annual growth of 12% for FY 2023-24. The gross GST collection surpassed the ₹1.60 lakh crore threshold for the seventh time in FY 2023-24. Over the first nine months of FY 2023-24, the average gross GST collection was ₹1.66 lakh crore.

From April 2023 to January 2024, the total gross GST collection experienced an 11.6% year-on-year growth (as of January 31, 2024, 5 PM), reaching ₹16.69 lakh crore. This compares to ₹14.96 lakh crore collected during the same period in the prior year (April 2022-January 2023).

December 2023 GST revenues were 10.3% higher than those from December 2022 on a year-on-year basis, indicating consistent progressive YoY growth in monthly GST collections.

State-wise GST Collections for January 2024

As of now, the PIB has not published specific state-wise GST collection figures for January 2024. The GST Collections January 2024 report was released by the Ministry of Finance on the PIB website on January 31, 2024.

Further Reading

Frequently Asked Questions

What is GST in India?
GST, or Goods and Services Tax, is an indirect tax levied on the supply of goods and services. It replaced multiple cascading taxes levied by the central and state governments.
How many types of GST are there in India?
There are four main types of GST in India: Central GST (CGST), State GST (SGST), Integrated GST (IGST), and Union Territory GST (UTGST).
Who is required to register for GST?
Businesses exceeding a certain turnover threshold (which varies by state and nature of supply) are generally required to register for GST. Additionally, certain businesses must register irrespective of turnover, such as e-commerce operators and non-resident taxable persons.
What is Input Tax Credit (ITC) under GST?
Input Tax Credit (ITC) allows businesses to reduce the tax they pay on their output by the tax they have already paid on their inputs. This mechanism prevents the cascading effect of taxes.
How is the GST rate determined for goods and services?
GST rates for various goods and services are determined by the GST Council, which comprises representatives from the central and state governments. The rates are categorized into different slabs based on the type of item or service.