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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Record GST revenue collection signals sustained recovery and larger settlements to central and state governments under the GST framework.</h1> The announcement reports a record gross GST revenue for March 2021, details the composition of receipts across CGST, SGST, IGST and cess, and describes regular and ad hoc IGST settlements between Centre and States/UTs plus a separate compensation release. It attributes revenue growth to recovery in economic activity, higher import and domestic collections, and strengthened compliance through monitoring and cross system data analytics, and provides state wise comparisons showing varied growth rates across jurisdictions.

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