₹ 1,31,526 crore gross GST revenue collected in November

GST collection for November,2021 surpassed last month collection registering the second highest since implementation of GST

Revenues for the month of November 2021 , 25% higher than the GST revenues in the same month last year and 27% over 2019-20

The gross GST revenue collected in the month of November 2021 is ₹ 1,31,526 crore of which CGST is ₹ 23,978 crore, SGST is ₹ 31,127 crore, IGST is ₹ 66,815 crore (including ₹ 32,165 crore collected on import of goods) and Cess is ₹ 9,606 crore (including ₹ 653 crore collected on import of goods).

The government has settled ₹ 27,273 crore to CGST and ₹ 22,655 crore to SGST from IGST as regular settlement. The total revenue of Centre and the States after regular settlements in the month of November 2021 is ₹ 51251 crore for CGST and ₹ 53,782 crore for the SGST. Centre has also released ₹ 17,000 crore to States/UTs towards GST compensation on 03.11.2021.

For the second straight month gross GST collection crossed ₹ 1.30 lakh crore. The revenues for the month of November 2021 are 25% higher than the GST revenues in the same month last year and 27% over 2019-20. During the month, revenues from import of goods was 43% higher and the revenues from domestic transaction (including import of services) are 20% higher than the revenues from these sources during the same month last year.

The GST revenues for November 2021 have been the second highest ever since introduction of GST, second only to that in April 2021, which related to year-end revenues and higher than last month’s collection, which also included the impact of returns required to be filed quarterly. This is very much in line with the trend in economic recovery.

The recent trend of high GST revenues has been a result of various policy and administrative measures that have been taken in the past to improve compliance. Central tax enforcement agencies, along with the State counterparts have detected large tax evasion cases, mainly cases relating to fake invoices, with the help of various IT tools developed by GSTN that use the return, invoice and e-way bill data to find suspicious taxpayers.

A large number of initiatives undertaken in the last one year like, enhancement of system capacity, nudging non-filers after last date of filing of returns, auto-population of returns, blocking of e-way bills and passing of input tax credit for non-filers has led to consistent improvement in the filing of returns over the last few months.

The chart below shows trends in monthly gross GST revenues during the current year. The table shows the state-wise figures of GST collected in each State during the month of November 2021 as compared to November 2020.

State-wise growth of GST Revenues during November 2021[1]

State	Nov-20	Nov-21	Growth
Jammu and Kashmir	360	383	6%
Himachal Pradesh	758	762	0%
Punjab	1,396	1,845	32%
Chandigarh	141	180	27%
Uttarakhand	1,286	1,263	-2%
Haryana	5,928	6,016	1%
Delhi	3,413	4,387	29%
Rajasthan	3,130	3,698	18%
Uttar Pradesh	5,528	6,636	20%
Bihar	970	1,030	6%
Sikkim	223	207	-7%
Arunachal Pradesh	60	40	-33%
Nagaland	30	30	2%
Manipur	32	35	11%
Mizoram	17	23	37%
Tripura	58	58	-1%
Meghalaya	120	152	27%
Assam	946	992	5%
West Bengal	3,747	4,083	9%
Jharkhand	1,907	2,337	23%
Odisha	2,528	4,136	64%
Chhattisgarh	2,181	2,454	13%
Madhya Pradesh	2,493	2,808	13%
Gujarat	7,566	9,569	26%
Daman and Diu	2	0	-94%
Dadra and Nagar Haveli	296	270	-9%
Maharashtra	15,001	18,656	24%
Karnataka	6,915	9,048	31%
Goa	300	518	73%
Lakshadweep	0	2	369%
Kerala	1,568	2,129	36%
Tamil Nadu	7,084	7,795	10%
Puducherry	158	172	9%
Andaman and Nicobar Islands	23	24	5%
Telangana	3,175	3,931	24%
Andhra Pradesh	2,507	2,750	10%
Ladakh	9	13	46%
Other Territory	79	95	20%
Centre Jurisdiction	138	180	30%
Grand Total	82,075	98,708	20%

GST revenue collection rose sharply in November, driven by higher import and domestic receipts and strengthened compliance measures. Gross Goods and Services Tax (GST) receipts for November 2021 recorded a significant increase, marking the second-highest monthly collection since GST implementation. The aggregate composition included central GST, state GST, integrated GST (including import components) and cess; regular IGST settlements to CGST and SGST were effected and additional compensation transfers to States/UTs were made. Revenues from imports and domestic transactions both rose materially year-on-year, supporting a recovery-consistent revenue trend.