September 2025 GST Revenue Overview: State-Specific Collection Analysis
In September 2025, India experienced a notable increase in Goods and Services Tax collections, reaching Rs.1,89,017 crores, up from the previous month and showing a 9.1% year-on-year growth. This surge is attributed to an expanding tax base, enhanced compliance, and positive consumer sentiment following recent GST rate rationalizations. While most states reported improved revenues, Maharashtra led in gross collections. This data highlights the Indian economy's steady growth and the positive impact of tax reforms.
The Goods and Services Tax (GST) collections for September 2025 were announced on September 1st, 2025, by the GST Network. The total collection for this month reached Rs.1,89,017 crores. This figure represents an increase compared to the August 2025 GST collection, which stood at Rs.1,86,315 crores. This report delves into the factors contributing to this increase and provides a detailed state-wise analysis of GST revenues for September 2025.
Analysis of GST Collections in September 2025
The September 2025 GST collections reveal a strengthened tax base and improved compliance compared to the prior financial year. The total gross GST revenue for September 2025 amounted to Rs.1,89,017 crore. This represents a 9.1% year-on-year increase from September 2024, when collections were Rs.1,73,240 crore. Key components of these collections were CGST at Rs.33,645 crores, SGST at Rs.41,836 crores, IGST at Rs.1,01,883 crores, and Cess at Rs.11,652 crores. Revenue from domestic transactions saw a 6.8% year-on-year growth, while import revenues increased by 15.6%. Refunds processed during September 2025 totaled Rs.28,657 crores, comprising Rs.3,398 crores in CGST refunds, Rs.4,283 crores in SGST refunds, Rs.20,177 crores in IGST refunds, and Rs.799 crores in cess refunds. The net GST collections for September 2025 reached Rs.1,60,360 crore, indicating a 5% increase over the previous year. The reduced GST collections in August 2025 were attributed to decreased demand for goods and services, likely influenced by the monsoon season. Following the GST rate rationalization implemented after the 56th GST Council meeting, consumer confidence has risen. Spending that was previously postponed is now expected to accelerate during the upcoming festive period and subsequent months. Since the GST rate adjustments took effect on September 22nd, 2025, a noticeable rise in consumption has been observed, directly contributing to higher GST collections. Businesses and households, which had maintained a cautious stance prior to these reforms, are anticipated to increase their consumption and investments, further boosting GST collections in the near future.
State-Wise GST Collections for September 2025
The government has also published state-wise GST collection data for September 2025. Maharashtra continues to lead in total gross monthly revenue among all states, followed by Karnataka, Tamil Nadu, Gujarat, and Haryana. Most states and union territories reported an improvement in their GST collections for September 2025. However, a few exceptions experienced declines: Delhi (-1%), Manipur (-1%), Himachal Pradesh (-4%), Telangana (-5%), and Other Territory (-8%). Major revenue-contributing states like Maharashtra and Karnataka recorded growth rates of 5% and 7% respectively.
State-Wise Growth in GST Revenues During September 2025
| State/UT | Sep-24 | Sep-25 | Growth (%) |
|---|---|---|---|
| Jammu and Kashmir | 599 | 699 | 17% |
| Himachal Pradesh | 856 | 819 | -4% |
| Punjab | 1,933 | 2,194 | 13% |
| Chandigarh | 197 | 231 | 17% |
| Uttarakhand | 1,582 | 1,675 | 6% |
| Haryana | 9,957 | 10,573 | 6% |
| Delhi | 5,838 | 5,771 | -1% |
| Rajasthan | 3,929 | 4,306 | 10% |
| Uttar Pradesh | 8,057 | 8,967 | 11% |
| Bihar | 1,497 | 1,753 | 17% |
| Sikkim | 324 | 396 | 22% |
| Arunachal Pradesh | 92 | 93 | 1% |
| Nagaland | 49 | 56 | 16% |
| Manipur | 38 | 38 | -1% |
| Mizoram | 26 | 29 | 12% |
| Tripura | 79 | 90 | 14% |
| Meghalaya | 153 | 194 | 27% |
| Assam | 1,287 | 1,407 | 9% |
| West Bengal | 5,167 | 5,682 | 10% |
| Jharkhand | 2,653 | 2,867 | 8% |
| Odisha | 4,596 | 4,865 | 6% |
| Chhattisgarh | 2,605 | 2,942 | 13% |
| Madhya Pradesh | 3,095 | 3,737 | 21% |
| Gujarat | 10,153 | 10,969 | 8% |
| Dadra and Nagar Haveli and Daman & | 305 | 369 | 21% |
| Maharashtra | 26,369 | 27,762 | 5% |
| Karnataka | 12,642 | 13,495 | 7% |
| Goa | 519 | 535 | 3% |
| Lakshadweep | 1 | 2 | 14% |
| Kerala | 2,675 | 3,013 | 13% |
| Tamil Nadu | 11,024 | 11,413 | 4% |
| Puducherry | 225 | 260 | 15% |
| Andaman and Nicobar Islands | 29 | 35 | 22% |
| Telangana | 5,267 | 4,998 | -5% |
| Andhra Pradesh | 3,506 | 3,653 | 4% |
| Ladakh | 44 | 44 | 0% |
| Other Territory | 223 | 206 | -8% |
| Center Jurisdiction | 261 | 392 | 50% |
| Grand Total | 1,27,850 | 1,36,525 | 7% |
Note: This table excludes GST revenue from imported goods.
Monthly Comparison of State-Wise SGST Before and After Settlement
The following is the state-wise overview of the pre-settlement and post-settlement SGST figures for the 2025-26 year till date:
| State/UT | Pre-Settlement SGST | Post-Settlement SGST^2 |
|---|---|---|
| 2024-25 | 2025-26 | |
| Jammu and Kashmir | 1,525 | 1,542 |
| Himachal Pradesh | 1,366 | 1,383 |
| Punjab | 4,570 | 4,967 |
| Chandigarh | 369 | 372 |
| Uttarakhand | 2,907 | 3,292 |
| Haryana | 11,516 | 12,700 |
| Delhi | 8,676 | 10,103 |
| Rajasthan | 8,913 | 9,700 |
| Uttar Pradesh | 17,674 | 18,495 |
| Bihar | 4,427 | 5,247 |
| Sikkim | 187 | 281 |
| Arunachal Pradesh | 304 | 416 |
| Nagaland | 145 | 211 |
| Manipur | 199 | 197 |
| Mizoram | 150 | 115 |
| Tripura | 261 | 290 |
| Meghalaya | 311 | 353 |
| Assam | 3,180 | 3,501 |
| West Bengal | 12,119 | 12,780 |
| Jharkhand | 4,356 | 4,816 |
| Odisha | 9,089 | 9,220 |
| Chhattisgarh | 4,299 | 4,581 |
| Madhya Pradesh | 6,712 | 7,501 |
| Gujarat | 22,256 | 24,550 |
| Dadra and Nagar Haveli and | 373 | 390 |
| Maharashtra | 55,216 | 60,428 |
| Karnataka | 22,188 | 24,971 |
| Goa | 1,259 | 1,278 |
| Lakshadweep | 3 | 4 |
| Kerala | 7,254 | 7,883 |
| Tamil Nadu | 22,468 | 24,362 |
| Puducherry | 270 | 291 |
| Andaman and Nicobar Islan | 110 | 115 |
| Telangana | 10,398 | 10,859 |
| Andhra Pradesh | 7,241 | 7,802 |
| Ladakh | 111 | 126 |
| Other Territory | 98 | 168 |
| Grand Total | 2,52,502 | 2,75,291 |
Explanation: Post-settlement SGST includes the state's own GST revenues combined with the SGST portion of IGST settled to that state/UT.
The September 2025 GST collection data reinforces the consistent growth of the Indian economy, as detailed in the official September 2025 GST collections report.
Further Reading
- Analysis of India's State-wise GST Revenue for August 2025
- Analysis of India's GST Revenue Performance in July 2025, Including State-Level Breakdown
- Indian GST Revenue Performance in June 2025: A Detailed State-Level Analysis
- Detailed Analysis of State-wise GST Collections in May 2025
- State-wise Analysis of Goods and Services Tax Collections for April 2025