The gross GST revenue collected in the month of December 2021 is ₹ 1,29,780 crore of which CGST is ₹ 22,578 crore, SGST is ₹ 28,658 crore, IGST is ₹ 69,155 crore (including ₹ 37,527 crore collected on import of goods) and cess is ₹ 9,389 crore (including ₹ 614 crore collected on import of goods).

The government has settled ₹ 25,568 crore to CGST and ₹ 21,102 crore to SGST from IGST as regular settlement. The total revenue of Centre and the States in the month of December 2021 after settlements is ₹ 48,146 crore for CGST and ₹ 49,760 crore for the SGST.

The revenues for the month of December 2021 are 13% higher than the GST revenues in the same month last year and 26% higher than the GST revenues in December 2019. During the month, revenues from import of goods was 36% higher and the revenues from domestic transaction (including import of services) are 5% higher than the revenues from these sources during the same month last year.

The GST collection in the month is close to ₹ 1.30 lakh crore despite reduction of 17% in the number of e-way bills generated in the month of November, 2021 (6.1 crore) as compared to the month of October, 2021 (7.4 crore) due to improved tax compliance and better tax administration by both Central and State Tax authorities.

The average monthly gross GST collection for the third quarter of the current year has been ₹ 1.30 lakh crore against the average monthly collection of ₹ 1.10 lakh crore and ₹ 1.15 lakh crore in the first and second quarters respectively. Coupled with economic recovery, anti-evasion activities, especially action against fake billers have been contributing to the enhanced GST. The improvement in revenue has also been due to various rate rationalization measures undertaken by the Council to correct inverted duty structure. It is expected that the positive trend in the revenues will continue in the last quarter as well.

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 December, 2021 as compared to December 2020

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

State	Dec-20	Dec-21	Growth
Jammu and Kashmir	318	320	0%
Himachal Pradesh	670	662	-1%
Punjab	1,353	1,573	16%
Chandigarh	158	164	4%
Uttarakhand	1,246	1,077	-14%
Haryana	5,747	5,873	2%
Delhi	3,451	3,754	9%
Rajasthan	3,135	3,058	-2%
Uttar Pradesh	5,937	6,029	2%
Bihar	1,067	963	-10%
Sikkim	225	249	11%
Arunachal Pradesh	46	53	16%
Nagaland	38	34	-12%
Manipur	41	48	18%
Mizoram	25	20	-23%
Tripura	74	68	-9%
Meghalaya	106	149	40%
Assam	984	1,015	3%
West Bengal	4,114	3,707	-10%
Jharkhand	2,150	2,206	3%
Odisha	2,860	4,080	43%
Chhattisgarh	2,349	2,582	10%
Madhya Pradesh	2,615	2,533	-3%
Gujarat	7,469	7,336	-2%
Daman and Diu	4	2	-60%
Dadra and Nagar Haveli	259	232	-10%
Maharashtra	17,699	19,592	11%
Karnataka	7,459	8,335	12%
Goa	342	592	73%
Lakshadweep	1	1	170%
Kerala	1,776	1,895	7%
Tamil Nadu	6,905	6,635	-4%
Puducherry	159	147	-8%
Andaman and Nicobar Islands	22	26	18%
Telangana	3,543	3,760	6%
Andhra Pradesh	2,581	2,532	-2%
Ladakh	8	15	83%
Other Territory	88	140	58%
Centre Jurisdiction	127	186	47%
Grand Total	87,153	91,639	5%

[1] Does not include GST on import of goods

GST revenue growth continues, driven by improved compliance, anti-evasion measures and rate rationalization measures. Gross GST revenue collection for December 2021 is reported with disaggregated components for CGST, SGST, IGST (including import of goods) and cess, and regular IGST settlements to CGST and SGST are recorded; post-settlement monthly Centre and State revenues are stated. The release compares December receipts with the prior year and with December 2019, distinguishes import versus domestic receipts, attributes improvements to economic recovery, improved tax compliance, anti-evasion measures and rate rationalization, and includes a state-wise schedule excluding GST on imports of goods.