Goods and Services Tax

Pre-trial detention in alleged fraudulent input tax credit cases must not become punitive where trial delay and risk factors favour bail.
Case-Laws
GST
Pre-trial detention in alleged fraudulent input tax credit offences is not punitive and should secure the accused's presence at trial. Bail was considered appropriate where the offence was triable by a Magistrate with a maximum five-year sentence, investigation was complete, no charge had been framed, trial was unlikely to conclude promptly, and the accused had no criminal antecedents. In the absence of exceptional circumstances or material indicating absconding, repeat offending, witness intimidation, or evidence tampering, bail was granted subject to conditions requiring cooperation with trial and non-interference with evidence or witnesses.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Effective communication of GST orders justified condoning appeal delay and requiring merits adjudication within the court-directed period.
Case-Laws
GST
Effective communication of a GST adjudication order is examined in relation to delay in filing a statutory appeal where the order was uploaded only on the GST portal. The notes state that, although the Appellate Authority is bound by the limitation period under Section 107 of the RGST/CGST Act, delay may be condoned where circumstances beyond the taxpayer's control prevented timely filing and denial of merits adjudication would cause grave prejudice. The appeal was directed to be entertained and decided on merits if filed within the period specified by the Court.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Reasoned GST registration cancellation orders and a hearing are mandatory; unreasoned ex parte action requires fresh adjudication.
Case-Laws
GST
GST registration cancellation requires a reasoned quasi-judicial order that shows application of mind and complies with Article 14 where it adversely affects the right to carry on business. An unreasoned ex parte cancellation order issued without an opportunity of hearing is unsustainable. The High Court quashed the cancellation and appellate orders, permitted a reply to the show-cause notice, and directed fresh adjudication after hearing the parties and considering the defence.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST return rectification for wrong GSTIN reporting may preserve input tax credit where correction causes no revenue loss.
Case-Laws
GST
Bona fide GST return errors involving invoices reported under a GST TDS GSTIN rather than the regular GSTIN may be rectified where the correction causes no revenue loss and is necessary to enable input tax credit consideration. The text states that portal limitations on altering filed entries do not, by themselves, justify refusal of rectification. It also notes that retrospective relaxation of the input tax credit time limit for the relevant financial year supported the request. Amendment or rectification of GSTR-1 and GSTR-3B was directed through online or manual means within four weeks.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Refund rejection requires prior notice of the decisive objection, despite authority to examine consequential relief impediments.
Case-Laws
GST
A refund claim for excess service tax cannot be rejected on an objection not disclosed to the assessee through a show cause notice. Although a Tribunal finding of refund eligibility with consequential relief does not require automatic disbursement and permits examination of legal impediments, including notification conditions and unjust enrichment, the adjudicating authority must give the assessee an opportunity to respond to any objection concerning tax paid on an abated value while CENVAT credit was availed. The High Court quashed the rejection and required fresh adjudication after notice, hearing and a reasoned order.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Deemed withdrawal of best-judgment assessments follows delayed GSTR-3B filing when required returns and late fees are furnished.
Case-Laws
GST
Section 62(2) of the GST law provides for deemed withdrawal of a best-judgment assessment when the registered person files the required returns within the prescribed framework; delayed filing requires payment of the applicable late fee. The note records that, following amendment of the provision, delay in filing GSTR-3B may be condoned where the relevant returns and late fee have been furnished. In the described matter, the assessments were treated as deemed withdrawn, and consequential recovery proceedings and attachments of immovable property were rendered ineffective.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Deemed withdrawal of best-judgment assessment follows timely valid return filing, while late fee and interest liabilities continue.
Case-Laws
GST
Section 62(2) of the CGST Act provides that a best-judgment assessment for non-filing of a return is deemed withdrawn where the registered person furnishes a valid return within the prescribed period after service of the assessment order, although interest and late-fee liability continues. The notes state that the dealer filed the return for the disputed period with applicable interest and late fee after the assessment order, which the revenue did not dispute. Applying the statutory provision and cited High Court decisions, the January 2024 assessment was treated as withdrawn and set aside.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Interest and penalty on delayed GST payment remain stayed pending verification of payment through input tax credit adjustment.
Case-Laws
GST
Interest and penalty for delayed payment of CGST and SGST were made subject to verification of the taxpayer's claim that tax dues had already been discharged through adjustment of input tax credit within the permissible period. The High Court directed the competent authority to examine that claim and determine whether any interest or penalty remained payable. The taxpayer may submit a representation for expeditious decision, and recovery under the challenged order and notice remains stayed until the representation is disposed of.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Govt to adopt appropriate measures to mitigate fuel price volatility: MoS Finance
GST
Dated:- 4-8-2026
PTI
New Delhi, Aug 4 (PTI) The government will continue to adopt appropriate fiscal and administrative measures to mitigate the impact of future fuel price volatility while maintaining fiscal sustainability, Minister of State for Finance Pankaj Chaudhary said on Tuesday.

Since the beginning of the West Asia conflict, PSU OMCs have marginally increased the retail prices of petrol and diesel despite sharp increases in international crude oil prices, he said in a written reply to the Rajya Sabha.

He said despite severe disruptions in global energy markets, the measures taken by the government helped cushion the impact on con

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

h as elevated international crude oil prices, while continuing to meet budgetary commitments, support macroeconomic stability and adhere to the fiscal consolidation path, he added.

Brent crude oil prices peaked at USD 138.2 per barrel in April 2026, exerting upward pressure on global energy prices and domestic producer prices. However, to protect consumers, the government limited the increase in domestic retail prices of petrol and diesel to a marginal level, he said.

“The Government will continue to adopt appropriate fiscal and administrative measures to mitigate the impact of future fuel price volatility while maintaining fiscal sustainability,” Chaudhary said.

He said ongoing efforts to strengthen domestic revenue mobilisation,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Doctrine of merger does not arise from SLP dismissal, while challenges remain premature until remanded issues are decided.
Case-Laws
GST
Dismissal of a special leave petition does not, by itself, merge the High Court decision into the Supreme Court order or create a binding Supreme Court adjudication on exemption of affiliation fees. Applying the doctrine stated in Kunhayammed, the note records that the earlier dismissal did not establish the claimed exemption. It further explains that a challenge to a Division Bench reference order is premature where residual issues have been remanded to a Single Judge. The petitioner may challenge any prejudicial subsequent order together with the reference decision, while a favourable intervening Supreme Court ruling may be placed before the Single Judge and would prevail over the reference finding.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Jurisdictional challenges to GST adjudication may bypass alternative remedies, requiring the adjudicating authority to decide its competence first.
Case-Laws
GST
A writ petition raising a pure jurisdictional challenge, without disputed factual issues, may be entertained despite an available statutory appeal. Where the competence of the GST investigation officer to issue a show-cause notice and adjudicate input tax credit proceedings is questioned, the adjudicating authority must first determine its own jurisdiction. Because the jurisdictional grounds had not been raised before that authority, the High Court did not decide them on merits. It quashed the adjudication and appellate orders, including consequential steps, and remanded the matter for fresh reasoned adjudication after allowing all grounds to be raised, with jurisdiction to be decided first.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Correction of export shipping bill errors permits consequential GST return rectification, subject to lawful assessment and verification.
Case-Laws
GST
Inadvertent errors in taxable value and IGST declarations in export shipping bills may be corrected through consequential rectification of GSTR-1 and GSTR-3B for FY 2017-18 after amendment of the shipping bills. In the stated peculiar facts and by consent of the parties, rectification of the specified GST returns was permitted, subject to assessment, verification or scrutiny in accordance with law.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Portal-only upload is not valid service, so ex parte proceedings require restoration and appellate limitation remains untriggered.
Case-Laws
GST
Uploading a show-cause notice or adjudication order solely in the Common Portal's 'View Additional Notices and Orders' tab is not valid service where the assessee neither acknowledges it nor responds. The notes state that the retrospective amendment permitting CGST Rules functions through the portal does not prescribe the portal as a service mode and cannot replace formal service where civil consequences follow. An ex parte order based on portal-only upload should result in restoration of proceedings to the show-cause-notice stage. For an order passed after contest but uploaded only on the portal, the limitation period for appeal does not begin.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Input tax credit pass-through in ongoing housing projects covers all eligible buyers, with recipient-specific refunds and interest payable.
Case-Laws
GST
Input tax credit benefits in ongoing real estate projects must be passed to all eligible purchasers, including those booking flats after GST where construction continued beyond its introduction. The benefit is project-specific, and renegotiated prices do not establish a commensurate reduction without transparent evidence. Unpassed amounts must be refunded to identified homebuyers rather than deposited in the Consumer Welfare Fund; excess benefit given to some purchasers cannot be set off against amounts due to others. Profiteering includes GST charged on an inflated base price. Interest accrues from each purchaser's last instalment payment until refund. Anti-profiteering penalties do not apply where the completed contravention predated the penalty provision's commencement.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Prospective pre-deposit requirement cannot restrict admission of penalty-only GST appeals arising before the proviso took effect.
Case-Laws
GST
The penalty-only pre-deposit proviso to section 112(8) of the CGST Act applies prospectively from 1 October 2025. The text states that, because the impugned appellate order predated that effective date and the amendment did not expressly or necessarily imply retrospective operation, the pre-deposit condition could not attach to a substantive right of appeal arising from proceedings instituted earlier. Accordingly, no pre-deposit was required for admission of the penalty-only GST appeal, without affecting the merits or any direction at final hearing.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Regular bail in alleged fraudulent input tax credit matters granted where evidence was documentary and trial safeguards addressed risks.
Case-Laws
GST
Regular bail in alleged fraudulent input tax credit cases was considered appropriate where the prosecution relied mainly on electronic and documentary material already appended to the complaint, reducing the risk of tampering or witness influence. The notes state that the allegations required trial scrutiny, while the offences carried a maximum five-year sentence; the petitioners had substantial custody, no criminal antecedents, and social roots. Referring to Supreme Court guidance where investigation was complete and trial delay was likely, the HC granted regular bail subject to bonds, sureties, and conditions ensuring attendance and non-interference with the trial.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST portal-only service remains invalid, restoring ex parte proceedings and preventing appeal limitation from commencing without effective service.
Case-Laws
GST
Uploading a GST show-cause notice or adjudication order only in the 'View Additional Notices and Orders' tab of the Common Portal is not sufficient service unless the taxpayer acknowledges receipt or responds. The notes state that the retrospective amendment on Common Portal functions does not change this position because the GST Rules do not prescribe portal upload as a mode of service for such notices or orders. If no reply was filed and an ex parte order followed, proceedings must be restored to the notice stage. If an order followed a contested proceeding but was only uploaded on the portal, the limitation period for appeal does not commence.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Transitional CENVAT credit cannot be reassessed under CGST proceedings, while eligible cess and VAT stock credits remain transitionable.
Case-Laws
GST
Transitional CENVAT credit reflected as an undisputed closing balance under the erstwhile service tax regime cannot be reassessed or denied through CGST proceedings merely because its original availment is alleged to have been inadmissible. The notes explain that recovery for wrongful pre-GST CENVAT credit must proceed under the saved provisions of the erstwhile law, not under the CGST Act. They further address transition of Krishi Kalyan Cess credit through TRAN-1, noting the relevance of unoperationalised transitional explanations and applicable High Court guidance. VAT credit on stock-in-trade is described as transitionable where required particulars were furnished and no specific adverse material supports denial. Penalty based solely on TRAN-1 disclosures is also treated as unjustified.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Additional input tax credit must reduce flat prices; pending anti-profiteering proceedings continue despite future-request restrictions or unstayed constitutional challenges.
Case-Laws
GST
Section 171(1) requires suppliers to pass additional input tax credit to recipients through a commensurate reduction in price. In a real-estate project, additional GST credit may be determined against available pre-GST credit using project records and apportioned by saleable area; failure to prove that the resulting benefit reached eligible homebuyers supports a finding of profiteering. A notification stopping acceptance of fresh anti-profiteering requests operates prospectively and does not, without express provision, terminate pending investigations or adjudications. The pendency of a constitutional challenge does not suspend application of the prevailing law unless a stay order covers the provision or proceedings. Applicable interest may accompany quantified benefit, while penalty depends on whether the penalty provision was in force during the contravention period.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Punjab GST revenue rises 20 pc to Rs 10,447 crore in April-July: Cheema
GST
Dated:- 1-8-2026
PTI
Chandigarh, Aug 1 (PTI) Punjab Finance Minister Harpal Singh Cheema on Saturday said the state's gross GST revenue grew by 20 per cent during the first four months of the 2026-27 financial year to Rs 10,447.9 crore, compared with Rs 8,708.48 crore in the corresponding period last year.

In a statement, Cheema attributed the increase to improved tax compliance, intelligence-based enforcement and technology-driven tax administration.

He said Punjab collected gross GST revenue of Rs 2,614.45 crore in July 2026, up 8.31 per cent from Rs 2,413.91 crore collected in July last year.

The minister said the state's SGST cash collection

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ed out across the state during July resulted in penalties exceeding Rs 200 crore.

He said the department used data analytics and risk profiling to identify tax evasion and fake input tax credit (ITC) networks.

Cheema said a major action during the month involved registration of an FIR in Jalandhar in connection with an alleged bogus billing scam involving transactions worth about Rs 55.35 crore. The main accused was arrested under the Punjab GST Act, he added.

The minister said the department had also launched a campaign against fake GST registrations obtained by misusing Rule 14A. Following field verification and scrutiny, more than 100 GST registrations were cancelled to prevent fraudulent claims and misuse of the registration s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Andhra records 21 per cent growth in net GST collections till July
GST
Dated:- 1-8-2026
PTI
Amaravati, August 1 (PTI) Andhra Pradesh recorded Rs 13,283 crore net GST collections till July 2026, registering a 21 per cent year-on-year growth against the national average of 17 per cent, while total commercial tax collections rose 20 per cent to Rs 20,464.7 crore during the period, an official said.

Chief Commissioner of State Tax, A Babu, on Saturday said that net GST collections in July 2026 stood at Rs 3,268 crore, up by 12 per cent from Rs 2,930 crore in July 2025, marking the fourth successive month of year-on-year growth in the current financial year.

“Net GST collections up to July 2026 reached Rs 13,283 crore from Rs 1

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

third-highest monthly IGST settlement received by the state, while petroleum VAT collections rose 18 per cent to Rs 1,686 crore, Babu said, adding that professional tax collections increased 13 pe rcent to Rs 49.7 crore, aided by Aadhaar integration and expansion of the taxpayer base.

The department said Andhra Pradesh's 21 per cent growth in net GST collections up to July was higher than the national average of nearly 17 per cent and exceeded Telangana (19.7 per cent), Tamil Nadu (18.4 per cent) and Odisha (5.9 per cent), while Karnataka (23.5 per cent) and Kerala (22.3 per cent) recorded higher growth.

July collections have grown every year since the introduction of GST in 2017 despite policy-driven rate reductions, reflecting impr

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Gross GST mop-up grows 15.4 pc to over Rs 2.11 lakh cr in July on higher imports, sales
GST
Dated:- 1-8-2026
PTI
New Delhi, Aug 1 (PTI) Gross GST collections grew 15.4 per cent to over Rs 2.11 lakh crore in July on higher mop-up from sales and imports, reflecting sustained domestic consumption.

Gross GST collections were Rs 1.83 lakh crore in July 2025 and Rs 1.95 lakh crore last month.

Tax collection from domestic transactions grew 10.1 per cent to over Rs 1.44 lakh crore, while gross revenues from imports were up 29 per cent to Rs 66,511 crore.

Deloitte India Partner M S Mani said the GST collection reflects continued economic resilience despite challenges in the external environment.

“Steady growth in GST coll

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

881 crore and over Rs 1.23 lakh crore, respectively.

Total refunds during July grew 13.1 per cent to Rs 29,968 crore.

After adjusting refunds, net GST revenue stood at over Rs 1.81 lakh crore.

Grant Thornton Bharat Partner and Tax Controversy Management Leader, Manoj Mishra said domestic GST grew a robust 10.1 per cent, reflecting resilient household consumption, formalisation and industrial activity.

Strong gains across Maharashtra, Gujarat, Karnataka, Haryana, Telangana, and Uttar Pradesh confirm broad-based momentum across India's largest manufacturing, services and consumption hubs, he added.

EY India, Tax Partner, Saurabh Agarwal, said the sustained double-digit growth in GST collections is a strong affirmation of t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Gross and Net GST revenue collections for the month of July, 2026
GST
Dated:- 1-8-2026

The gross and net GST revenue collections for the month of July, 2026.

=============
Document 1GST Gross and Net Collections as on 31/07/2026 (Amount in crores)
Monthly Yearly
GST Collections Jul-25 Jul-26 % Growth Jul-25 Jul-26 % Growth
A B C D = C/B E F G = F/E
A.1. Domestic
CGST 35,470 39,835 1,54,095 1,66,748
SGST 44,059 47,881 1,90,601 1,99,471
IGST 51,910 56,979 2,28,861 2,32,903
Gross Domestic Revenue 1,31,439 1,44,695 10.1% 5,73,558 5,99,121 4.5%

A.2. Imports
IGST 51,626 66,511 1,92,050 2,43,783
Gross Import Revenue 51,626 66,511 28.8% 1,92,050 2,43,783 26.9%
A.3. Gross GST Revenue(A.1+A.2)
CGST 35,470 39,835 1,54,095 1,66,748
SGST 44,059 47,881 1,90,601 1,99,471
IGST 1,03,536 1,23,490 4,20,911 4,76,686
Total Gross GST Revenue 1,83,065 2,11,205 15.4% 7,65,607 8,42,905 10.1%
B.1. Domestic Refunds
CGST 3,309 4,101 13,954 17,845
SGST 4,533 4,908

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

7,21,457 9.2%

Note:

(1) The above numbers are provisional and the actuals number may have slightly vary on finalisation.

Table 1: SGST & SGST portion of IGST settled to States/UTs in July, 2026

(Rs. in crore)

Pre-Settlement SGST Post-Settlement SGST1
State/UT Jul-25 Jul-26 Growth (%) Jul-25 Jul-26 Growth (%)
Jammu and Kashmir 224 248 11% 705 787 12%
Himachal Pradesh 244 249 2% 607 656 8%
Punjab 816 948 16% 2,414 2,614 8%
Chandigarh 60 73 23% 198 227 15%
Uttarakhand 524 484 -8% 903 988 9%
Haryana 2,050 2,225 9% 4,027 5,135 28%
Delhi 1,424 1,501 5% 3,085 2,825 -8%
Rajasthan 1,581 1,699 7% 3,918 4,248 8%
Uttar Pradesh 3,128 3,400 9% 7,159 8,028 12%
Bihar 911 954 5% 2,669 2,976 12%
Sikkim 38 35 -8% 99 94 -4%
Arunachal Pradesh 43 45 5% 155 147 -5%
Nagaland 33 34 3% 100 103 3%
Manipur 21 18 -10% 76 61 -20%
Mizoram 15 13 -14% 75 71 -6%
Tripura 47 53 13% 133 138 4%
Meghalaya 51 68 32% 143 163 14%
Assam 566 583 3% 1,300 1,369 5%
West Bengal 2,070 2,082 1%

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nd Kashmir 1,016 1,107 9% 2,684 3,233 20%
Himachal Pradesh 977 992 2% 2,135 2,561 20%
Punjab 3,478 3,842 10% 8,697 10,357 19%
Chandigarh 257 277 8% 750 939 25%
Uttarakhand 2,312 1,965 -15% 3,401 4,058 19%
Haryana 8,765 9,126 4% 15,055 19,680 31%
Delhi 7,348 6,720 -9% 13,168 13,203 0%
Rajasthan 6,763 6,908 2% 14,918 16,846 13%
Uttar Pradesh 13,172 14,118 7% 28,429 33,355 17%
Bihar 3,623 3,451 -5% 10,264 11,186 9%
Sikkim 203 213 5% 427 451 6%
Arunachal Pradesh 331 349 6% 828 858 4%
Nagaland 162 160 -2% 444 442 0%
Manipur 161 133 -17% 383 367 -4%
Mizoram 88 82 -7% 330 344 4%
Tripura 209 223 7% 577 597 3%
Meghalaya 255 293 15% 594 693 17%
Assam 2,462 2,520 2% 5,226 5,836 12%
West Bengal 8,870 8,748 -1% 15,153 17,002 12%
Jharkhand 3,364 3,177 -6% 5,177 3,909 -25%
Odisha 6,427 7,136 11% 8,282 8,777 6%
Chhattisgarh 3,179 3,532 11% 4,852 4,341 -11%
Madhya Pradesh 5,314 5,434 2% 12,042 12,779 6%
Gujarat 16,975 18,391 8% 25,926 33,315 29%
Dadra and Nagar Haveli and Daman

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

460 8%
Rajasthan 4,405 4,469 1%
Uttar Pradesh 8,360 9,651 15%
Bihar 1,624 1,776 9%
Sikkim 401 164 -59%
Arunachal Pradesh 88 92 4%
Nagaland 68 76 12%
Manipur 43 45 3%
Mizoram 31 28 -7%
Tripura 101 111 9%
Meghalaya 173 179 4%
Assam 1,355 1,377 2%
West Bengal 5,471 5,564 2%
Jharkhand 2,507 2,917 16%
Odisha 4,149 4,339 5%
Chhattisgarh 2,475 2,690 9%
Madhya Pradesh 3,639 3,291 -10%
Gujarat 10,840 12,923 19%
Dadra and Nagar Haveli and Daman & Diu 394 403 2%
Maharashtra 28,551 32,210 13%
Karnataka 12,408 13,854 12%
Goa 584 622 7%
Lakshadweep 1 2 259%
Kerala 2,711 3,152 16%
Tamil Nadu 10,536 10,414 -1%
Puducherry 244 203 -17%
Andaman and Nicobar Islands 51 62 20%
Telangana 4,871 5,819 19%
Andhra Pradesh 3,532 3,366 -5%
Ladakh 42 57 35%
Other Territory 212 319 50%
Center Jurisdiction 311 508 63%
Grand Total 1,31,439 1,44,695 10%

2 Does not include GST on import of goods

Table 4 : State Wise/ Approving Authority wise Domestic Collection Period : Apr-26 to Ju

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2,391 2,775 6,616 11,782 5,54,765 3,475 3,945 10,642 18,062 5,866 6,720 17,258 29,844 -5.6% 3.2% -0.5%
8 Rajasthan 3,95,411 2,489 3,041 2,778 8,308 5,98,001 3,048 3,867 3,080 9,994 5,537 6,908 5,858 18,302 -6.2% -6.4% -6.3%
9 Uttar Pradesh 10,15,779 5,184 6,458 7,823 19,465 11,98,424 6,165 7,660 7,111 20,936 11,349 14,118 14,934 40,401 13.0% 11.8% 12.3%
10 Bihar 3,28,203 889 1,382 943 3,214 4,00,635 985 2,068 468 3,522 1,874 3,451 1,411 6,736 1.7% -8.1% -3.7%
11 Sikkim 5,135 72 89 298 459 6,805 90 124 122 336 162 213 420 795 -47.6% -57.0% -52.1%
12 Arunachal Pradesh 9,497 84 102 26 212 13,209 201 247 38 486 285 349 64 699 1.0% 8.5% 6.1%
13 Nagaland 4,813 54 60 25 138 6,890 76 100 48 224 130 160 72 362 1.8% 12.6% 8.2%
14 Manipur 6,757 30 38 14 82 9,785 79 95 28 202 109 133 42 284 3.8% -16.6% -11.5%
15 Mizoram 4,233 26 37 17 80 5,842 31 45 9 85 57 82 26 165 5.6% -7.1% -1.3%
16 Tripura 15,364 69 89 21 179 21,159 107 134 41 281 176 223 61 461 6.4% 7.8% 7.3%
17 Meghalaya 14,155 7

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

1,239 1,836 13.7% 9.8% 11.3%
27 Maharastra 8,80,634 18,114 20,431 25,491 64,036 11,93,446 21,468 23,690 25,339 70,496 39,582 44,121 50,830 1,34,532 12.2% 3.3% 7.4%
29 Karnataka 4,64,868 7,360 8,848 12,863 29,070 6,66,136 8,411 9,678 11,702 29,790 15,770 18,525 24,565 58,860 8.0% 11.2% 9.6%
30 Goa 20,735 308 374 262 943 30,126 565 661 350 1,576 873 1,034 612 2,519 -8.5% 6.3% 0.3%
31 Lakshadweep 273 3 3 1 7 268 1 1 1 3 4 5 2 10 -13.0% -37.2% -22.5%
32 Kerala 1,83,265 3,034 3,513 1,233 7,780 2,69,590 2,106 2,607 860 5,573 5,140 6,120 2,093 13,353 10.9% 7.7% 9.6%
33 Tamil Nadu 5,32,369 5,643 6,763 7,229 19,635 7,31,781 7,187 9,212 7,552 23,950 12,830 15,975 14,781 43,585 -2.4% -4.1% -3.3%
34 Puducherry 10,792 54 79 199 331 16,049 88 120 282 490 142 199 480 822 -3.1% -28.1% -19.8%
35 Andaman and Nicobar Islands 3,010 49 56 33 138 3,931 33 42 10 85 81 98 43 223 -2.2% 16.1% 4.0%
36 Telangana 2,59,135 3,245 3,935 4,265 11,445 3,25,067 3,782 4,506 3,362 11,650 7,027 8,440 7,628 23,095

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

West Bengal GST collection rises 2 pc in July to Rs 5,564 crore
GST
Dated:- 1-8-2026
PTI
Kolkata, Aug 1 (PTI) West Bengal's GST collection rose 2 per cent year-on-year to Rs 5,564 crore in July, while registering a 9.5 per cent increase over the previous month, official data showed on Friday.

The state collected Rs 5,564 crore this July, compared with Rs 5,471 crore in the corresponding month last year and Rs 5,082 crore in June this year.

The July figures mark the second conse

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Gross GST collection kitty swells 15.4 pc to over Rs 2.11 lakh cr in July
GST
Dated:- 1-8-2026
PTI
New Delhi, Aug 1 (PTI) Gross GST collections grew 15.4 per cent to over Rs 2.11 lakh crore in July on higher mop-up from domestic transactions and imports.

Gross GST collections were Rs 1.83 lakh crore in July 2025. It was about Rs 1.95 lakh crore last month.

Gross Central Goods and Services Tax (CGST) revenue during the month stood at Rs 39,835 crore, while State GST (SGST) and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =