Goods and Services Tax

Gross and Net GST revenue collections for the month of Apr, 2026
GST
Dated:- 1-5-2026

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

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Document 1
GST Gross and Net Collections as on 30/4/2026 (Amount in crores)

Monthly Yearly

GST Collections Apr-25 Apr-26 % Growth Apr-25 Apr-26 % Growth

A B C D = C/B-1 E F G = F/E-1

A.1. Domestic

CGST 48,634 52,140 48,634 52,140

SGST 59,372 61,331 59,372 61,331

IGST 69,504 71,651 69,504 71,651

Gross Domestic Revenue 1,77,511 1,85,122 4.3% 1,77,511 1,85,122 4.3%

A.2. Imports

IGST 45,754 57,580 45,754 57,580

Gross Import Revenue 45,754 57,580 25.8% 45,754 57,580 25.8%

A.3. Gross GST Revenue(A.1+A.2)

CGST 48,634 52,140 48,634 52,140

SGST 59,372 61,331 59,372 61,331

IGST 1,15,259 1,29,232 1,15,259 1,29,232

Total Gross GST Revenue 2,23,265 2,42,702 8.7% 2,23,265 2,42,702 8.7%

B.1. Domestic Refunds

CGST 3,231 5,253 3,231 5,253

SGST 3,846 5,

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% 1,96,618 2,10,909 7.3%

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 April, 2026

(Rs. in crore)

Pre-Settlement SGST Post-Settlement SGST1

State/UT Apr-25 Apr-26 Growth (%) Apr-25 Apr-26 Growth (%)

Jammu and Kashmir 376 446 19% 714 1,079 51%

Himachal Pradesh 315 322 2% 536 817 52%

Punjab 1,082 1,179 9% 1,795 2,987 66%

Chandigarh 79 80 2% 175 289 65%

Uttarakhand 721 640 -11% 884 1,249 41%

Haryana 2,515 2,647 5% 3,739 5,914 58%

Delhi 2,062 2,166 5% 3,161 4,379 39%

Rajasthan 2,091 2,139 2% 3,762 4,927 31%

Uttar Pradesh 4,315 4,399 2% 7,277 10,178 40%

Bihar 1,105 859 -22% 2,379 2,930 23%

Sikkim 92 101 10% 157 179 14%

Arunachal Pradesh 163 187 15% 312 347 11%

Nagaland 58 59 1% 137 140 2%

Manipur 61 52 -14% 104 126 20%

Mizoram 45 37 -17% 107 121 13%

Tripura 75 80 8% 154 194 26%

Meghalaya 118 101 -15%

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hority wise Domestic Collection

Period Apr-26

(Rs. In Crores)

state_Cd State Collection by Central Formations Collection by State Formations TOTAL Growth in 2026-27 (Apr- 26 on 2025-26 (Apr-25)

No.of GSTINS as on 30th Apr 2026 CGST SGST IGST TOTAL No.of GSTINS as on 30th Apr 2026 CGST SGST IGST TOTAL CGST SGST IGST TOTAL CENTER STATE TOTAL

1 Jammu and Kashmir 65,130 112 157 45 313 99,746 232 289 79 601 344 446 124 914 -2.9% 10.2% 5.3%

2 Himachal Pradesh 52,364 104 140 149 394 82,823 135 181 174 490 239 322 323 885 -14.6% -21.8% -18.7%

3 Punjab 1,92,134 383 536 416 1,335 2,53,492 486 643 781 1,910 869 1,179 1,196 3,245 2.7% 8.3% 5.9%

4 Chandigarh 14,628 30 35 70 135 18,916 36 45 90 172 66 80 160 306 -21.3% 6.6% -7.8%

5 Uttarakhand 99,530 177 270 573 1,020 1,27,131 274 371 352 996 451 640 924 2,016 -12.3% -29.5% -21.7%

6 Haryana 2,78,966 923 1,110 4,811 6,843 3,56,868 1,244 1,537 4,524 7,305 2,167 2,647 9,335 14,149 -6.3% 21.3% 6.2%

7 Delhi 3,60,255 759 9

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.0% -21.6% -26.7%

18 Assam 1,10,412 218 282 155 656 1,36,548 378 492 258 1,127 596 774 413 1,783 -12.1% -8.6% -9.9%

19 West Bengal 3,57,920 873 1,104 979 2,956 5,01,124 1,455 1,642 1,199 4,296 2,328 2,745 2,179 7,252 -7.2% -3.0% -4.8%

20 Jharkhand 1,02,369 281 329 684 1,295 1,32,233 571 669 515 1,755 852 998 1,199 3,050 -16.5% -7.9% -11.8%

21 Odisha 1,65,834 871 985 748 2,605 2,12,335 928 1,159 370 2,457 1.799 2,145 1,118 5,062 -4.2% -3.8% -4.0%

22 Chattisgarh 87,138 485 582 522 1,589 1,18,854 483 543 519 1,545 968 1,125 1,041 3,134 -19.3% 5.2% -8.8%

23 Madhya Pradesh 2,54,442 685 838 615 2,139 3,52,377 822 993 695 2,509 1.507 1,831 1,310 4,648 -3.4% 6.6% 1.7%

24 Gujarat 6,09,101 2,062 2,361 2,531 6,954 7,94,604 2,757 3,095 2,814 8,666 4.819 5,455 5,346 15,620 10.7% 6.9% 8.6%

26 Dadra and Nagar Haveli 7,125 27 32 152 211 9,841 50 60 229 339 77 92 381 550 21.0% 5.6% 11.1%

27 Maharastra 8,55,158 5,800 6,523 7,866 20,189 11,65,572 6,914 7,270 8,095 22,278 12,714

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Govt to sustain capex push despite fiscal stress due to global uncertainties: FinMin Official
GST
Dated:- 1-5-2026
PTI
New Delhi, May 1 (PTI) The government will proceed with the planned Rs 12.22 lakh crore capital expenditure in the current fiscal to maintain the growth momentum despite the fiscal stress arising from the ongoing West Asia conflict, a senior official said on Friday.

Expenditure Secretary V Vualnam said the upcoming few quarters and the coming year would possibly have a “lot of stress points”. Tax buoyancy could be impacted by a cut in excise duties on petrol and diesel brought about in late March.

“The fiscal stress is indeed very much a reality, but at the same time… the capex would really be a priority

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in spite of all the stress points that may come up,” he said.

The FY27 Budget has pegged the fiscal deficit at 4.3 per cent of GDP, which is now seen at 4.5 per cent of GDP, following a downward revision in India's nominal GDP under the new series.

To contain retail prices of petrol and diesel from rising amid the ongoing West Asia war, the government has cut excise duties, which poses a risk of fiscal slippage. The excise duty cut is estimated to cost Rs 7,000 crore to the exchequer for a Period of 15 days.

Since the beginning of the war in West Asia on February 28, Crude oil prices have soared to a four-year high of USD 126 per barrel on Thursday from about the USD 73 level before the war.

“The next few months, the next quarte

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Government notifies revised Special Additional Excise Duty (SAED)/Road and Infrastructure Cess (RIC)] rate on exports of diesel and aviation turbine fuel (ATF) for next fortnight beginning 1st May, 2026
GST
Dated:- 1-5-2026

Rate of duty on exports of diesel will be Rs. 23 per litre (SAED – Rs. 23; RIC – Nil); and Rs. 33 per litre (SAED only) on exports of ATF; Nil duty on exports of petrol

No change in existing excise duty rates on petrol and diesel for domestic consumption

Export levies [Special Additional Excise Duty (SAED)/Road and Infrastructure Cess (RIC)] on the exports of petrol, diesel and aviation turbine fuel (ATF) were introduced with effect from 27^th March, 2026 so as to ensure domestic availability of petrol

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HIGHLIGHTS
GST
Dated:- 1-5-2026
PTI
New Delhi, May 1 (PTI) Following are the top stories at 1 PM: NATION DEL17 NCB-SHAH (11.24 AM)

NCB busts major narcotics ring, cocaine worth Rs 1,745 crore seized in Mumbai: Amit Shah New Delhi: Union Home Minister Amit Shah on Friday said the Narcotics Control Bureau has busted a major international narcotics ring, seizing 349 kilograms of high-grade cocaine worth Rs 1,745 crore in Mumbai.

DEL21 JK-FAROOQ ABDULLAH-INTERVIEW (12.01 PM)

Farooq Abdullah claims lack of support within INDIA bloc on restoration of J-K statehood Srinagar: National Conference president Farooq Abdullah has expressed deep disappointment over the INDIA bloc, especially the Congress, “not support

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their franchise, according to the Election Commission.

DEL14 DRUGS-DOLA-PROBE (10.32 AM)

Drug trafficker Salim Dola lived in Turkiye on Bulgarian passport, used fake name 'Hamza': Officials New Delhi: Mohammad Salim Dola, the absconding international drugs trafficker brought to India from Turkiye recently, was living in that country on a Bulgarian passport under the assumed name of 'Hamza', officials said on Friday.

BOM7 MP-CRUISE BOAT-2ND LD-OVERTURN-TOLL (11.33 AM)

MP cruise boat tragedy: Death toll rises to nine; 28 rescued, search ops continue at Bargi Dam Jabalpur: The death toll in the Bargi Dam cruise boat tragedy rose to nine on Friday as rescuers recovered five more bodies from the submerged vessel, while

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for their alleged hate speeches over the anti-CAA protest in Delhi in 2020.

BUSINESS

DEL11 BIZ-ATF-PRICE-HIKE (9.46 AM) Jet fuel price for intl airlines hiked by 5 pc, second straight monthly increase New Delhi: The price of Aviation Turbine Fuel (ATF), or jet fuel, for international airlines was increased by 5 per cent on Friday, marking the second straight monthly rise as oil companies pass on the global surge in energy prices in a calibrated manner.

DEL20 BIZ-GST (11.50 AM)

GST collections rise to record high of Rs 2.43 lakh cr in April New Delhi: Gross GST collection rose 8.7 per cent in April to a record of about Rs 2.43 lakh crore in April, government data showed on Friday.

FOREIGN

FGN11 US-TRUMP

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GST collections rise to record high of Rs 2.43 lakh cr in April
GST
Dated:- 1-5-2026
PTI
New Delhi, May 1 (PTI) Gross GST collection rose 8.7 per cent in April to a record of about Rs 2.43 lakh crore in April, government data showed on Friday.

The previous all-time high collection was recorded in April last year at over Rs 2.23 lakh crore.

Gross revenues from domestic transactions were up 4.3 per cent to over Rs 1.85 lakh crore, while GST mop-up from imports rose by a massive

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Premature challenge to revisional notice rejected; goods released conditionally pending revision and final order.
Case-Laws
GST
A writ challenge to a notice initiating revision under Section 108 was held premature because no final revisional order had yet been passed. The High Court left open the petitioner's objections on jurisdiction and maintainability to be raised before the revisional authority and declined interference at the threshold. At the same time, it protected the petitioner by directing conditional release of the goods pending revision, subject to an additional deposit, filing of an affidavit undertaking to abide by the revisional order, and participation in the revisional proceedings. The writ petition was disposed of without examining the merits of the revision challenge.
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Ex parte GST assessment remitted for fresh adjudication subject to reply filing and pre-deposit compliance.
Case-Laws
GST
Validity of an ex parte GST assessment order was not examined on merits. The matter was remitted for fresh adjudication, subject to the petitioner's compliance with the conditions relating to filing a reply and depositing 10% of the disputed tax in case of any shortfall in the amount already stated to have been paid. The operative effect is that the assessment was set aside from substantive consideration and the respondent must reconsider the matter after the stated procedural and pre-deposit requirements are met.
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Input tax credit reconciliation requires factual verification; belated GST appeal remanded for merits despite limitation, subject to deposit.
Case-Laws
GST
The High Court held that a belated GST appeal concerning reconciliation of input tax credit mismatch could not be rejected on limitation alone where the records showed possible inconsistency in IGST, CGST and SGST credit availment and the authorities had not verified whether the disputed credits and payments were correctly accounted for. Because factual reconciliation was necessary to determine whether excess or short credit had been availed and whether the claimed payments had been given proper effect, the matter was remitted to the appellate authority for fresh disposal on merits without reference to limitation, subject to an additional deposit by the petitioner. If that condition was not met, the authorities were left free to proceed in accordance with law.
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Excise duty on diesel exports cut to Rs 23/ltr, ATF exports to Rs 33/ltr
GST
Dated:- 1-5-2026
PTI
New Delhi, May 1 (PTI) The government has cut the windfall gains tax on the export of diesel to Rs 23 per litre and aviation turbine fuel to Rs 33/litre, effective Friday.

The finance ministry, in a statement, said there will be no change in existing excise duty rates on petrol and diesel for domestic consumption.

The special additional excise duty on export of diesel was reduced to Rs 23 per litre from Rs 55.5 per litre, and aviation turbine fuel to Rs 33 per litre from Rs 42 per litre.

The road and infrastructure Cess on the export of diesel will be nil for the next fortnight, beginning May 1.

The rate of duty on e

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IMEC momentum to boost Karnataka exports amid global trade disruptions
GST
Dated:- 30-4-2026
PTI
Bengaluru, Apr 30 (PTI) Karnataka’s exporters are set to benefit as the India-Middle East-Europe Economic Corridor (IMEC) gathers momentum as an alternative to traditional maritime choke points, a senior tax official said, pointing to shifting global trade routes amid ongoing geopolitical tensions.

Addressing a seminar on “Navigating Geo-Political Challenges: Policy Measures and Preparedness to Build Resilience,” Kotraswamy M, Commissioner of Central Tax, Bengaluru North, said disruptions around key routes such as the Strait of Hormuz and the Suez Canal had underscored the need for more reliable corridors.

The event was o

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, the Strait of Hormuz, or even the Cape route, which are costly in terms of freight and sailing time, Kotraswamy said.

He added that exporters were also seeing gains from policy measures under the Goods and Services Tax (GST) regime.

“As exports are treated as zero-rated supplies under GST, the effective tax incidence on exports is zero per cent, allowing businesses to claim refunds on input taxes paid,” he said.

Kotraswamy noted that over 90 per cent of refund claims were now processed within seven days, compared to 15 to 30 days earlier.

He further said recent recommendations had enabled automatic refund processing and reduced documentation, cutting compliance costs by 20 to 25 per cent and easing working capital pres

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llion.

Emphasising the need for adaptability, K Ravi, senior vice president of BCIC, said in today’s volatile global landscape, resilience is no longer optional as it is a strategic imperative. Geopolitical challenges are reshaping trade dynamics and compelling businesses to rethink risk, cost, and continuity.

Sivasankari Murugan of ECGC highlighted support mechanisms available to exporters, including insurance products and policy interventions such as the RELIEF Scheme and the Export Promotion Mission.

She said such measures reflected a strong commitment to safeguarding industry competitiveness, and added that platforms like the seminar help stakeholders build the collaborative mindset required to navigate uncertainty. PTI GMS

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Alternative statutory remedy bars writ relief where no exceptional ground or strong prima facie vires challenge is shown.
Case-Laws
GST
A writ petition challenging GST search, seizure and adjudicatory action was declined because the petitioners had an efficacious statutory appeal and no exceptional ground for writ interference. The Court also found no prima facie merit in the objections to officer competence or adjudication by the officer concerned, noting the notification assigning powers to Central Tax Officers and the absence of any substantive merits challenge. A vires challenge to the impugned circulars was not entertained because such a challenge must be raised at the earliest and requires a strong prima facie case, which was not shown. The petitioners were left to pursue the appellate remedy, without any final adjudication on merits.
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GSTAT appeal remedy upheld as writ interference was refused in a GST refund dispute over document deficiencies and hearing opportunity.
Case-Laws
GST
A writ challenge to rejection of a GST refund was declined because the Court found no jurisdictional defect or breach of natural justice warranting Article 226 interference. It held that there is a material distinction between lack of jurisdiction and an erroneous exercise of jurisdiction, and that disputes over the correctness of factual findings, including adequacy of supporting refund documents, should be pursued in the statutory appellate forum. The Court also rejected the argument that the GSTAT was inefficacious, noting that the Tribunal had begun functioning and could hear appeals. The petitioner was relegated to the statutory appeal, with all merits left open.
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Electronic cash ledger deposit is not payment until appropriation; delayed GST attracts interest and wrong credit recovery was curtailed.
Case-Laws
GST
Mere deposit of cash in an electronic cash ledger does not amount to payment of GST unless the amount is appropriated to the Government exchequer under Section 49(1) read with Rule 87(6) and (7); where appropriation occurs later, the tax liability is discharged only then and interest remains payable for the period of delay. Input tax credit arising from reverse charge could not be availed before appropriation, but separate recovery of the wrongly availed credit was not justified after the taxpayer later made the debit entries and the amount stood appropriated. The Court also found that the question whether the omission reflected inadvertence or suppression with intent to evade tax required fresh factual consideration, and the composite order for two tax periods was set aside with remand for separate orders.
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Statutory university fees are not taxable supply under GST when collected for mandatory affiliation and NOC functions.
Case-Laws
GST
State universities collecting affiliation fees and no-objection certificate fees were held not to make a taxable supply under GST because their affiliation and NOC functions were mandatory statutory duties, not voluntary commercial activity carried on in the course or furtherance of business. The Court distinguished the universities from the State Government and local authorities, and applied the definition of business in Section 2(17) to conclude that such receipts did not fall within Section 7. The GST assessment orders on those fees were therefore set aside, and the exemption notifications were not examined.
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Reasoned refund orders are mandatory: non-speaking rejection of input tax credit refund was set aside and remanded for fresh hearing.
Case-Laws
GST
A refund rejection must be supported by a reasoned and speaking order that deals with the taxpayer's material submissions; where the authority records no specific finding and ignores the reply, the rejection is vitiated for lack of application of mind. The High Court set aside the impugned refund order and corrigendum concerning unutilized input tax credit, and remanded the matter for fresh adjudication after issuance of a fresh show cause notice and grant of personal hearing. It also held that the subsequent notices for earlier financial years had been issued without considering the petitioner's submissions, so those notices were directed to be decided de novo, with the merits left open.
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Additional input tax credit must be passed on under anti-profiteering law; GST and interest were also upheld on refund.
Case-Laws
GST
Additional input tax credit under GST that increased the ITC-to-purchase ratio was treated as a benefit required to be passed on through commensurate price reduction under anti-profiteering law; the plea that unutilised ITC under an inverted duty structure was not a real benefit, and that prices were fixed by contract, was rejected. The profiteered amount was held to include the GST component because the excess was collected from buyers inclusive of tax. Interest was held mandatory on the amount not passed on, running from collection until refund. Penalty under Section 171(3A) was held attracted for the contravention period, subject to the statutory proviso on timely deposit.
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CGST Delhi South Commissionerate detects fraudulent availment of Input Tax Credit (ITC) of around Rs.60.59 crore through bogus invoices valued at Rs.397.23 crore; one arrested
GST
Dated:- 29-4-2026

In another significant enforcement action against GST fraud, the Anti-Evasion Branch of CGST Delhi South Commissionerate has arrested the son of a director of the beneficiary entity in a major case involving fraudulent availment and utilisation of Input Tax Credit (ITC) of Rs.60.59 crore through bogus invoices valued at Rs.397.23 crore.

Investigation revealed that a non-functional entity was engaged in the fraudulent passing of inadmissible ITC without any actual supply of goods or services. Verification of its declared place of b

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Natural justice in GST registration cancellation: non-speaking orders without hearing were quashed and remanded for fresh adjudication.
Case-Laws
GST
HC quashed cancellation of GST registration and rejection of revocation because the show-cause notices and orders were non-speaking, lacked due consideration of the taxpayer's submissions, and were passed without affording a personal hearing. The Court held that cancellation of registration carries serious civil consequences and must comply with natural justice, including a reasoned decision. The impugned notices and consequential orders were set aside, and the matter was remanded to the original authority for fresh adjudication after hearing the petitioner and passing a speaking order.
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Natural justice in rectification proceedings requires hearing and consideration of submissions before a reasoned fresh decision.
Case-Laws
GST
The rectification order was set aside for breach of natural justice because it had been passed without affording the petitioner a hearing and without considering its submissions and documents. The Court treated this procedural illegality as the ative defect and directed de novo consideration by the designated authority. The authority was permitted to issue a fresh show cause notice, grant personal hearing, and pass a reasoned and speaking order, with all rival contentions left open for fresh adjudication.
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Reasoned adjudication required: non-speaking order quashed for ignoring submissions despite prior remand.
Case-Laws
GST
A non-speaking order passed after de novo adjudication was quashed because the authority failed to consider the petitioner's submissions, despite an earlier remand requiring a fresh, reasoned decision after hearing all contentions. The Court applied the principle that an adjudicating authority must deal with the assessee's replies and cannot cure an earlier defect by issuing a bald order. As the same infirmity persisted in the second round, the matter was remanded for fresh consideration and a reasoned order in accordance with law, with all contentions kept open.
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Time-barred GST appeals upheld, but fresh merits adjudication ordered subject to deposit and reply compliance.
Case-Laws
GST
Statutory appeals were rejected as time-barred because the delay exceeded the condonable period, and the High Court found no legal basis to interfere with that appellate rejection. The dispute concerned GST assessment orders arising from return mismatches, with intimations already issued, so no further interference was warranted on that record. However, on the petitioners' express consent, the Court directed fresh adjudication on merits after payment of the balance disputed tax or required disputed tax, as applicable, and filing replies with supporting documents; the impugned orders were treated as addenda to the show cause notices. Any bank attachment was to stand vacated only upon compliance with those conditions.
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Director's personal bank account cannot be attached for company tax dues; only separate penalty liability may be recovered.
Case-Laws
GST
Sections 89(1) and 174(2)(e) of the CGST Act could be used only to recover liabilities that had already crystallised under the earlier regime. The High Court held that Section 87 of the Finance Act, 1994 did not permit recovery of a company's tax dues from its directors' personal assets, and the garnishee power in Section 87(b)(i) could not justify attachment of a director's personal bank account for the company's liability. Recovery could proceed only for the separate penalty imposed on the director under Section 78A, and because that penalty had been paid, the lien over the remaining balance was unsustainable.
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Natural justice in GST cancellation demands disclosure of relied-upon material before deciding revocation and related proceedings.
Case-Laws
GST
Natural justice requires disclosure of relied-upon inspection material before deciding revocation of GST registration cancellation. The Court directed the authorities to furnish the inspection material, the director's letters, and the Chartered Accountant's letter through proper channel, allow the petitioner to file a supplementary reply, hear the petitioner, and then decide the pending revocation application. It also directed adjudication of the pending DRC-01 proceedings for the relevant tax period. No final determination on the merits of the cancellation was made; the operative emphasis was on a fair opportunity to meet the material relied upon before orders are passed.
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Statutory university affiliation fees were held outside GST as a non-commercial educational function and, alternatively, exempt educational services.
Case-Laws
GST
GST was held not to apply to affiliation fees collected by a statutory university because granting affiliation under the State university law was part of its regulatory and educational mandate, not a commercial supply in the course or furtherance of business. The Court held that Sections 7 and 9 of the CGST Act could not be used to characterise such statutory functions as taxable services, and therefore the demand under Section 74 lacked jurisdiction. In the alternative, the Court held that affiliation-related activity would also fall within the exemption for educational services, since affiliation forms part of the educational framework for admissions, courses and degree conferment.
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AI, IndiGo, SpiceJet seek ATF price relief; say airline industry on verge of 'stopping operations'
GST
Dated:- 28-4-2026
PTI
Mumbai, Apr 28 (PTI) Air India, IndiGo and SpiceJet have told the government that the country's airline industry is under extreme stress and on the verge of “stopping operations”, as they sought revision in ATF pricing and financial support.

The West Asia turmoil has pushed up oil prices, and airspace restrictions have increased airlines' operating costs, especially on long-haul routes. Aviation Turbine Fuel (ATF) accounts for around 40 per cent of a carrier's operational expenses.

Against this backdrop, the Federation of Indian Airlines (FIA) has written to the civil aviation ministry, seeking steps

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or immediate and meaningful financial support to tide over the current situation,” it said in a letter on April 26.

Also, the airlines have sought temporary deferment of excise duty on ATF, which is at 11 per cent.

“With the abnormal increase in ATF prices from the pre-crisis period, adding rupee depreciation to the increased prices, the 11 per cent excise duty also increases manifold for the airlines and adds to the ATF price as a big impact on airlines,” they said.

Last month, the government limited the hike in ATF price to Rs 15 per litre for domestic operations, but for international operations, the price rose by Rs 73 per litre.

The airlines said the situation has practically made international operations, along with domest

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