Total Revenue Collection under GST:  The total collection under GST for the month of December 2017 has been ₹ 80,808 crores till 25th December 2017.   99.01 lakh taxpayers have been registered under GST so far till 25th December, of which 16.60 lakh  are composition dealers which are required to file returns every quarter. 53.06 lakh returns have been filed for the month of November till 25th December.

Revenue of States:  Of the ₹ 80,808 crores collected under GST for the month of December, 2017 (upto 25th December), ₹ 13,089 crores have been collected as CGST, ₹ 18,650 crores has been collected as SGST,  ₹ 41,270 crores has been collected as IGST and ₹ 7,798 crores has been collected as Compensation cess. Further,  ₹ 10,348 crores is being transferred from IGST to CGST account and ₹ 14,488 crores is being transferred from IGST to SGST account by way of settlement of funds on account of cross utilization of IGST credit for payment of CGST and SGST respectively or due to inter State B2C transactions. Thus, a total amount of ₹ 24,836 crores is being transferred from IGST to CGST/SGST account by way of settlement. Thus, the total collection of CGST and SGST for the month of December, 2017 (upto 25th December) is ₹ 23,437 crores and ₹ 33,138 crores respectively, including transfers by way of settlement.

GST revenue collection update: transfers from IGST to CGST/SGST increase state and central shares under settlement mechanism. Total GST receipts for December 2017 (upto 25 December) are reported across CGST, SGST, IGST and Compensation Cess, with recorded transfers from IGST to CGST and SGST by way of settlement due to cross utilisation of IGST credit and inter state B2C transactions. The post settlement aggregated CGST and SGST figures therefore include both direct collections and amounts routed from IGST. The report also notes the number of registered taxpayers and the volume of returns filed for the prior month within the reporting period.