The gross GST revenue collected in the month of December, 2019 is ₹ 1,03,184 crore of which CGST is ₹ 19,962 crore, SGST is ₹ 26,792 crore, IGST is ₹ 48,099 crore (including ₹ 21,295 crore collected on imports) and Cess is ₹ 8,331 crore (including ₹ 847 crore collected on imports). The total number of GSTR 3B Returns filed for the month of November up to 31^st December, 2019 is 81.21 lakh.

The GST revenues during the month of December, 2019 from domestic transactions has shown an impressive growth of 16% over the revenue during the month of December, 2018. If we consider IGST collected from imports, the total revenue during December, 2019 has increased by 9% in comparison to the revenue during December, 2018. During this month, the IGST on import of goods has seen a negative growth of (-) 10%, but is an improvement over (-) 13% last month and (-) 20% in the month of October.

The government has settled ₹ 21,814 crore to CGST and ₹ 15,366 crore to SGST from IGST as regular settlement. The total revenue earned by Central Government and the State Governments after regular settlement in the month of December, 2019 is
₹ 41,776 crore for CGST and ₹ 42,158 crore for the SGST.

The chart shows trends in revenue during the current year:

Following is the table showing State-wise gross domestic GST Collection and its comparison with that of December, 2018: 

State-wise Gross Domestic GST Collection for the month of December, 2019

(Amount Rs. in Cr.)

	State	Dec-18	Dec-19	Growth
1	Jammu and Kashmir	293	409	40%
2	Himachal Pradesh	595	699	18%
3	Punjab	1,162	1,290	11%
4	Chandigarh	143	168	18%
5	Uttarakhand	1,055	1,213	15%
6	Haryana	4,646	5,365	15%
7	Delhi	3,146	3,698	18%
8	Rajasthan	2,456	2,713	10%
9	Uttar Pradesh	4,957	5,489	11%
10	Bihar	909	1,016	12%
11	Sikkim	150	214	43%
12	Arunachal Pradesh	26	58	124%
13	Nagaland	17	31	88%
14	Manipur	27	44	64%
15	Mizoram	13	21	60%
16	Tripura	48	59	24%
17	Meghalaya	108	123	14%
18	Assam	743	991	33%
19	West Bengal	3,230	3,748	16%
20	Jharkhand	1,995	1,943	-3%
21	Odisha	2,347	2,383	2%
22	Chhattisgarh	1,852	2,136	15%
23	Madhya Pradesh	2,094	2,434	16%
24	Gujrat	5,619	6,621	18%
25	Daman and Diu	77	94	22%
26	Dadra and Nagar Haveli	129	154	20%
27	Maharashtra	13,524	16,530	22%
29	Karnataka	6,209	6,886	11%
30	Goa	342	363	6%
31	Lakshadweep	4	1	-78%
32	Kerala	1,416	1,651	17%
33	Tamil Nadu	5,415	6,422	19%
34	Puducherry	152	165	9%
35	Andaman and Nicobar Island	22	30	36%
36	Telangana	3,014	3,420	13%
37	Andhra Pradesh	2,049	2,265	11%
	Grand Total	69,983	80,849	16%

 

GST revenue growth shows higher domestic collections and IGST settlements, with state-wise variances in monthly receipts. Gross GST revenue for December 2019 shows increased domestic collections year on year and improving import IGST trends; the release records GSTR 3B filing numbers, details IGST regular settlements to CGST and SGST and specifies post settlement central and state shares. A state wise table compares December 2018 and December 2019 gross domestic GST collections, indicating percentage increases or decreases across jurisdictions.