GST Revenue collection for July 2021

₹ 1,16,393 crore gross GST revenue collected in July

The gross GST revenue collected in the month of July 2021 is ₹ 1,16,393 crore of which CGST is ₹ 22,197 crore, SGST is ₹ 28,541 crore, IGST is ₹ 57,864 crore (including ₹ 27,900 crore collected on import of goods) and Cess is ₹ 7,790 crore (including ₹ 815 crore collected on import of goods).The above figure includes GST collection received from GSTR-3B returns filed between 1st July 2021 to 31st July 2021 as well as IGST and cess collected from imports for the same period.

The GST collection for the returns filed between 1st July to 5th July 2021 of ₹ 4,937 crore had also been included in the GST collection in the press note for the month of June 2021since taxpayers were given various relief measures in the form of waiver/reduction in interest on delayed return filing for 15 days for the return filing month June 21 for the taxpayers with the aggregate turnover upto ₹ 5 crore in the wake of covid pandemic second wave.

The government has settled ₹ 28,087 crore to CGST and ₹ 24100 crore to SGST from IGST as regular settlement. The total revenue of Centre and the States after regular settlement in the month of July’ 2021 is ₹ 50284 crore for CGST and ₹ 52641 crore for the SGST.

The revenues for the month of July 2021 are 33% higher than the GST revenues in the same month last year. During the month, revenues from import of goods was 36% higher and the revenues from domestic transaction (including import of services) are 32% higher than the revenues from these sources during the same month last year.

GST collection, after posting above ₹ 1 lakh crore mark for eight months in a row, dropped below ₹ 1 lakh crore in June 2021 as the collections during the month of June 2021 predominantly related to the month of May 2021 and during May 2021, most of the States/UTs were under either complete or partial lock down due to COVID. With the easing out of COVID restrictions, GST collection for July2021 has again crossed ₹1 lakh crore, which clearly indicates that the economy is recovering at a fastpace.The robust GST revenues are likely to continue in the coming months too.

The table shows the state-wise figures of GST collected in each State during the month July 2021 as compared to July 2020.

State-wise growth of GST Revenues during July 2021 ¹

Sr No	State	Jul-20	Jul-21	Growth
1	Jammu and Kashmir	298	432	45%
2	Himachal Pradesh	605	667	10%
3	Punjab	1,188	1,533	29%
4	Chandigarh	137	169	23%
5	Uttarakhand	988	1,106	12%
6	Haryana	3,483	5,330	53%
7	Delhi	2,629	3,815	45%
8	Rajasthan	2,797	3,129	12%
9	Uttar Pradesh	5,099	6,011	18%
10	Bihar	1,061	1,281	21%
11	Sikkim	186	197	6%
12	Arunachal Pradesh	33	55	69%
13	Nagaland	25	28	11%
14	Manipur	25	37	48%
15	Mizoram	16	21	31%
16	Tripura	48	65	36%
17	Meghalaya	120	121	1%
18	Assam	723	882	22%
19	West Bengal	3,010	3,463	15%
20	Jharkhand	1,340	2,056	54%
21	Odisha	2,348	3,615	54%
22	Chattisgarh	1,832	2,432	33%
23	Madhya Pradesh	2,289	2,657	16%
24	Gujarat	5,621	7,629	36%
25	Daman and Diu	77	0	-99%
26	Dadra and Nagar Haveli	130	227	74%
27	Maharashtra	12,508	18,899	51%
29	Karnataka	6,014	6,737	12%
30	Goa	257	303	18%
31	Lakshadweep	2	1	-42%
32	Kerala	1,318	1,675	27%
33	Tamil Nadu	4,635	6,302	36%
34	Puducherry	136	129	-6%
35	Andaman and Nicobar Islands	18	19	6%
36	Telangana	2,876	3,610	26%
37	Andhra Pradesh	2,138	2,730	28%
38	Ladakh	7	13	95%
39	Other Territory	97	141	45%
40	Center Jurisdiction	179	161	-10%
	Grand Total	66,291	87,678	32%

¹ Does not include GST on import of goods

GST revenue rebound signals recovery as collections rise and state receipts increase after pandemic disruptions. The press release reports consolidated GST revenue for July 2021, detailing component-wise collections (central, state, integrated and cess), inclusion of import-related receipts and GSTR-3B filings, and the effect of temporary relief measures on reporting. It records routine IGST settlement transfers to CGST and SGST and compares month-to-month and year-on-year performance, attributing prior month weakness to COVID-related lockdowns and treating the July recovery as evidence of economic improvement, accompanied by a state-wise table of collections and growth rates.