https://www.taxtmi.com/article/detailed?id=17533 Domestic GST collections and post-settlement SGST are distinct measures and may move differently because IGST settlement and input-tax-credit utilisation affect final State receipts. Tamil Nadu's domestic collection decline therefore requires reconciliation before it is attributed to economic contraction, evasion or weakened compliance. The analysis should identify taxpayer-specific and sector-specific movements, quantify GST rate-rationalisation effects, reconcile output liability with cash and credit discharge, verify settlement schedules, and examine State-specific refunds. Aggregate revenue weakness may support risk analysis but cannot replace evidence and statutory safeguards in proceedings against individual taxpayers. en-us Wed, 07 Oct 2026 08:32:28 +0530 Wed, 07 Oct 2026 08:32:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17533 Domestic GST collections and post-settlement SGST are distinct measures and may move differently because IGST settlement and input-tax-credit utilisation affect final State receipts. Tamil Nadu's domestic collection decline therefore requires reconciliation before it is attributed to economic contraction, evasion or weakened compliance. The analysis should identify taxpayer-specific and sector-specific movements, quantify GST rate-rationalisation effects, reconcile output liability with cash and credit discharge, verify settlement schedules, and examine State-specific refunds. Aggregate revenue weakness may support risk analysis but cannot replace evidence and statutory safeguards in proceedings against individual taxpayers. Articles Goods and Services Tax - GST Wed, 07 Oct 2026 08:32:28 +0530 https://www.taxtmi.com/article/detailed?id=17533