goods and service tax
Published on 17 April 2025
Record GST Collection Hits ₹1.87 Lakh Crore in April 2023
Overview of GST Revenue Collection for April 2023
April 2023 marked a record-breaking month for Gross GST (Goods and Services Tax) collection, achieving an all-time high of ₹1,87,035 crore. This figure surpasses the previous highest collection in April 2022 by ₹19,495 crore, which stood at ₹1,67,540 crore. Notably, GST revenues this April are 12% higher year-on-year, reflecting robust economic activity.
Record Daily Tax Collection
On April 20, 2023, a historic tax collection of ₹68,228 crore was recorded, generated through 9.8 lakh transactions, making it the highest tax collected in a single day to date. This surpasses the previous year's peak for the same date of ₹57,846 crore from 9.6 lakh transactions.
Breakdown of GST Collections
For April 2023, the gross GST revenue distribution is as follows:
- CGST: ₹38,440 crore
- SGST: ₹47,412 crore
- IGST: ₹89,158 crore (including ₹34,972 crore from import of goods)
- Cess: ₹12,025 crore (including ₹901 crore from import of goods)
The government has distributed ₹45,864 crore to CGST and ₹37,959 crore to SGST from the IGST pool. Consequently, following the regular settlement, total revenues for the Centre and the States in April 2023 stand at ₹84,304 crore for CGST and ₹85,371 crore for SGST.
Year-on-Year Growth and Transactions
The revenues generated in April 2023 exhibit a 12% increase compared to the same month the previous year. Specifically, revenues from domestic transactions (including imports of services) are up by 16% compared to April 2022.
For the first time, the gross GST collection has exceeded the ₹1.75 lakh crore threshold. In March 2023, a total of 9.0 crore e-way bills were generated, representing an 11% increase from the 8.1 crore e-way bills recorded in February 2023.
State-wise GST Revenue Growth
Below is a detailed summary of GST revenue growth across different states and union territories for April 2023 compared to April 2022:
| State/UT | Apr-22 | Apr-23 | Growth (%) |
|---|---|---|---|
| Jammu and Kashmir | 560 | 803 | 44 |
| Himachal Pradesh | 817 | 957 | 17 |
| Punjab | 1,994 | 2,316 | 16 |
| Chandigarh | 249 | 255 | 2 |
| Uttarakhand | 1,887 | 2,148 | 14 |
| Haryana | 8,197 | 10,035 | 22 |
| Delhi | 5,871 | 6,320 | 8 |
| Rajasthan | 4,547 | 4,785 | 5 |
| Uttar Pradesh | 8,534 | 10,320 | 21 |
| Bihar | 1,471 | 1,625 | 11 |
| Sikkim | 264 | 426 | 61 |
| Arunachal Pradesh | 196 | 238 | 21 |
| Nagaland | 68 | 88 | 29 |
| Manipur | 69 | 91 | 32 |
| Mizoram | 46 | 71 | 53 |
| Tripura | 107 | 133 | 25 |
| Meghalaya | 227 | 239 | 6 |
| Assam | 1,313 | 1,513 | 15 |
| West Bengal | 5,644 | 6,447 | 14 |
| Jharkhand | 3,100 | 3,701 | 19 |
| Odisha | 4,910 | 5,036 | 3 |
| Chhattisgarh | 2,977 | 3,508 | 18 |
| Madhya Pradesh | 3,339 | 4,267 | 28 |
| Gujarat | 11,264 | 11,721 | 4 |
| Dadra and Nagar Haveli and Daman and Diu | 381 | 399 | 5 |
| Maharashtra | 27,495 | 33,196 | 21 |
| Karnataka | 11,820 | 14,593 | 23 |
| Goa | 470 | 620 | 32 |
| Lakshadweep | 3 | 3 | -7 |
| Kerala | 2,689 | 3,010 | 12 |
| Tamil Nadu | 9,724 | 11,559 | 19 |
| Puducherry | 206 | 218 | 6 |
| Andaman and Nicobar Islands | 87 | 92 | 5 |
| Telangana | 4,955 | 5,622 | 13 |
| Andhra Pradesh | 4,067 | 4,329 | 6 |
| Ladakh | 47 | 68 | 43 |
| Other Territory | 216 | 220 | 2 |
| Center Jurisdiction | 167 | 187 | 12 |
| Grand Total | 1,29,978 | 1,51,162 | 16 |
Conclusion
The record Gross GST collection in April 2023 highlights significant economic recovery and growth. The increase in daily and monthly revenues suggests a strong compliance culture and effectiveness in GST administration across states and territories. As the economy continues to evolve, monitoring these trends will be essential for future financial planning and policy-making.