State-wise GST Revenue Performance in April 2024
Goods and Services Tax (GST) collections in India reached an unprecedented high in April 2024, totaling Rs. 2,10,267 crore. This article provides a detailed breakdown of these collections, including CGST, SGST, and IGST components, and analyzes the significant year-on-year growth driven by domestic transactions and imports. It further examines state-wise contributions, highlighting top performers like Maharashtra and those with high growth rates such as Mizoram and Assam, along with a comparison of pre-settlement and post-settlement SGST figures across states.
The Goods and Services Tax (GST) collections for April 2024 reached a new peak, totaling Rs. 2,10,267 crore. This represents a significant increase from March 2024's collections of Rs. 1,78,484 crore, setting an all-time record. After accounting for all GST refunds, the net revenue for April 2024 amounted to Rs. 1.92 lakh crore, demonstrating a robust 15.5% year-on-year growth. The central government allocated Rs. 50,307 crore to Central GST (CGST) and Rs. 41,600 crore to State GST (SGST) from the Integrated GST (IGST) collected. Consequently, the total revenue for CGST stood at Rs. 94,153 crore, and for SGST, it was Rs. 95,138 crore following the regular settlement process for April 2024.
Detailed Breakdown of April 2024 GST Collections
For April 2024, the breakdown of GST components shows Central GST (CGST) collections at Rs. 43,846 crore and State GST (SGST) collections at Rs. 53,538 crore. Integrated GST (IGST) reached Rs. 99,623 crore, which includes Rs. 37,826 crore from imported goods. Additionally, Cess collections totaled Rs. 13,260 crore, with Rs. 1,008 crore originating from imported goods. The Finance Ministry's press release on May 1, 2024, confirmed that the central government distributed Rs. 50,307 crore to CGST and Rs. 41,600 crore to SGST from the IGST pool. This led to a final revenue for CGST of Rs. 94,153 crore and for SGST of Rs. 95,138 crore after the standard settlement.
Analysis of April 2024 GST Collections
April 2024 recorded a substantial increase in GST collections compared to prior years. The month's collections surpassed the average monthly collection of Rs. 1.68 lakh crore for fiscal year 2023-24 by approximately 25%. This strong performance reflects a 12.4% year-on-year growth, primarily fueled by a 13.4% rise in domestic transactions and an 8.3% increase in imports.
State-wise GST Collections for April 2024
The Press Information Bureau (PIB) released the state-wise GST collection data for April 2024. Maharashtra maintained its leading position in overall collection figures, followed by Karnataka, Gujarat, Uttar Pradesh, Tamil Nadu, and Haryana. Regarding year-on-year growth, Mizoram and Assam reported over 25% growth compared to April of the previous year. Interestingly, fewer states achieved more than 25% growth compared to March 2024. Chandigarh, Delhi, Bihar, and Goa all demonstrated a 23% year-on-year increase in their monthly revenue. Major contributing states like Maharashtra and Karnataka showed year-on-year growth rates of 13% and 9%, respectively. The detailed state and Union Territory revenue figures are provided below:
| State/UT | April 2023 | April 2024 | Growth (%) |
|---|---|---|---|
| Jammu and Kashmir | 803 | 789 | -2% |
| Himachal Pradesh | 957 | 1,015 | 6% |
| Punjab | 2,316 | 2,796 | 21% |
| Chandigarh | 255 | 313 | 23% |
| Uttarakhand | 2,148 | 2,239 | 4% |
| Haryana | 10,035 | 12,168 | 21% |
| Delhi | 6,320 | 7,772 | 23% |
| Rajasthan | 4,785 | 5,558 | 16% |
| Uttar Pradesh | 10,320 | 12,290 | 19% |
| Bihar | 1,625 | 1,992 | 23% |
| Sikkim | 426 | 403 | -5% |
| Arunachal Pradesh | 238 | 200 | -16% |
| Nagaland | 88 | 86 | -3% |
| Manipur | 91 | 104 | 15% |
| Mizoram | 71 | 108 | 52% |
| Tripura | 133 | 161 | 20% |
| Meghalaya | 239 | 234 | -2% |
| Assam | 1,513 | 1,895 | 25% |
| West Bengal | 6,447 | 7,293 | 13% |
| Jharkhand | 3,701 | 3,829 | 3% |
| Odisha | 5,036 | 5,902 | 17% |
| Chhattisgarh | 3,508 | 4,001 | 14% |
| Madhya Pradesh | 4,267 | 4,728 | 11% |
| Gujarat | 11,721 | 13,301 | 13% |
| Dadra and Nagar Haveli and Daman & Diu | 399 | 447 | 12% |
| Maharashtra | 33,196 | 37,671 | 13% |
| Karnataka | 14,593 | 15,978 | 9% |
| Goa | 620 | 765 | 23% |
| Lakshadweep | 3 | 1 | -57% |
| Kerala | 3,010 | 3,272 | 9% |
| Tamil Nadu | 11,559 | 12,210 | 6% |
| Puducherry | 218 | 247 | 13% |
| Andaman and Nicobar Islands | 92 | 65 | -30% |
| Telangana | 5,622 | 6,236 | 11% |
| Andhra Pradesh | 4,329 | 4,850 | 12% |
| Ladakh | 68 | 70 | 3% |
| Other Territory | 220 | 225 | 2% |
| Center Jurisdiction | 187 | 221 | 18% |
| Totals | 1,51,162 | 1,71,433 | 13% |
Monthly Comparison of State GST (SGST) Before and After Settlement
The following table presents a state-by-state comparison of pre-settlement and post-settlement State GST (SGST) figures for April 2024.
| Pre-Settlement SGST | Post-Settlement SGST | |---|---|---|---|---|---| | State/UT | Apr-23 | Apr-24 | Growth | Apr-23 | Apr-24 | Growth | | Jammu and Kashmir | 394 | 362 | -8% | 918 | 953 | 4% | | Himachal Pradesh | 301 | 303 | 1% | 622 | 666 | 7% | | Punjab | 860 | 999 | 16% | 2,090 | 2,216 | 6% | | Chandigarh | 63 | 75 | 20% | 214 | 227 | 6% | | Uttarakhand | 554 | 636 | 15% | 856 | 917 | 7% | | Haryana | 1,871 | 2,172 | 16% | 3,442 | 3,865 | 12% | | Delhi | 1,638 | 2,027 | 24% | 3,313 | 4,093 | 24% | | Rajasthan | 1,741 | 1,889 | 9% | 3,896 | 3,967 | 2% | | Uttar Pradesh | 3,476 | 4,121 | 19% | 7,616 | 8,494 | 12% | | Bihar | 796 | 951 | 19% | 2,345 | 2,688 | 15% | | Sikkim | 110 | 69 | -37% | 170 | 149 | -12% | | Arunachal Pradesh | 122 | 101 | -17% | 252 | 234 | -7% | | Nagaland | 36 | 41 | 14% | 107 | 111 | 4% | | Manipur | 50 | 53 | 6% | 164 | 133 | -19% | | Mizoram | 41 | 59 | 46% | 108 | 132 | 22% | | Tripura | 70 | 80 | 14% | 164 | 198 | 21% | | Meghalaya | 69 | 76 | 9% | 162 | 190 | 17% | | Assam | 608 | 735 | 21% | 1,421 | 1,570 | 10% | | West Bengal | 2,416 | 2,640 | 9% | 3,987 | 4,434 | 11% | | Jharkhand | 952 | 934 | -2% | 1,202 | 1,386 | 15% | | Odisha | 1,660 | 2,082 | 25% | 2,359 | 2,996 | 27% | | Chhattisgarh | 880 | 929 | 6% | 1,372 | 1,491 | 9% | | Madhya Pradesh | 1,287 | 1,520 | 18% | 2,865 | 3,713 | 30% | | Gujarat | 4,065 | 4,538 | 12% | 6,499 | 7,077 | 9% | | Dadra and Nagar Haveli and Daman and Diu | 62 | 75 | 22% | 122 | 102 | -16% | | Maharashtra | 10,392 | 11,729 | 13% | 15,298 | 16,959 | 11% | | Karnataka | 4,298 | 4,715 | 10% | 7,391 | 8,077 | 9% | | Goa | 237 | 283 | 19% | 401 | 445 | 11% | | Lakshadweep | 1 | 0 | -79% | 18 | 5 | -73% | | Kerala | 1,366 | 1,456 | 7% | 2,986 | 3,050 | 2% | | Tamil Nadu | 3,682 | 4,066 | 10% | 5,878 | 6,660 | 13% | | Puducherry | 42 | 54 | 28% | 108 | 129 | 19% | | Andaman and Nicobar Islands | 46 | 32 | -32% | 78 | 88 | 13% | | Telangana | 1,823 | 2,063 | 13% | 3,714 | 4,036 | 9% | | Andhra Pradesh | 1,348 | 1,621 | 20% | 3,093 | 3,552 | 15% | | Ladakh | 34 | 36 | 7% | 55 | 61 | 12% | | Other Territory | 22 | 16 | -26% | 86 | 77 | -10% | | Grand Total | 47,412 | 53,538 | 13% | 85,371 | 95,138 | 11% |
The official report on GST Collections for April 2024 was issued by the Ministry of Finance via the PIB website on May 1, 2024.