Author: admin_gst

Gurugram DGGI arrests 2 for input tax credit fraud of 25 crore
GST
Dated:- 20-11-2020

The Gurugram Zonal Unit of Directorate General of GST Intelligence has arrested two persons namely Mr. Naresh Mittal and Mr. Chhedi Lal Mittal, both cousins and having their firms at Naya Bazar, Delhi – 06. Both are residents of Bahadurgarh, Haryana.
An investigation was already undergoing in respect of fake invoices received without goods by one firm (name withheld, hereinafter Firm X) situated in the area of Sadar Bazar, Delhi – 06 from 22 suspicious firms. Visits had been conducted at the registered addresses of these firms, which were not found in existence at the given addresses. In some cases, the firms were shown registered at vacant

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tails thereafter. Investigations were therefore, further carried on by checking bank payment details which unearthed that while in the narration of the transfer entry, vendor firms' names were appearing, but the crediting accounts were in the names of a different person/firm.
One such firm was M/s Prag Enterprises situated at Naya Bazar Delhi. Banking transactions revealed that this firm was receiving huge amounts through RTGS/ Online Transfer from M/s Super Tech, M/s TulsiyanImpex and other firms. Search conducted at the business premises at this firm revealed that another firm namely M/s P C Traders was also receiving huge money through RTGS/Online from these firms and some other firms. During interrogation, both the cousins accepted the

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Telangana decides to go for Option-1 to meet the GST implementation shortfall
GST
Dated:- 18-11-2020

Telangana decides to go for Option-1 to meet the GST implementation shortfall
State will get ₹ 2,380 crore through special borrowing window and also permission to raise additional ₹ 5,017crore through borrowings
The Government of Telangana has communicated its acceptance for Option-1 out of the two options suggested by the Ministry of Finance to meet the shortfall in revenue arising out of GST implementation. The State has now joined 22 other States and 3 Union Territories (Delhi, Jammu & Kashmir and Puducherry) who have opted for Option-1.
The States who choose Option-1 are getting the amount of shortfall arisi

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l permission to borrow the final instalment of 0.50% of Gross State Domestic Product (GSDP) out of the 2% additional borrowings permitted by the Government of India, under AtmnirbharAbhiyaan on 17th May, 2020. This is over and above the Special Window of ₹ 1.1 lakh crores. On receipt of the choice of Option-1from the Government of Telangana, the Government of India has today granted the State Government of Telangana additional borrowing permission of ₹ 5,017 crore (0.5% of Telangana's GSDP).
States who have opted for Option-1 are – Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Goa, Gujarat, Haryana, Himachal Pradesh, Karnataka, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Rajasthan, Sikkim, Tel

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ihar
3231
866.51
5
Goa
446
186.36
6
Gujarat
8704
2046.80
7
Haryana
4293
966.04
8
Himachal Pradesh
877
381.13
9
Karnataka
9018
2754.08
10
Madhya Pradesh
4746
1008.21
11
Maharashtra
15394
2658.85
12
Manipur*
151
0.00
13
Meghalaya
194
24.77
14
Mizoram*
132
0.00
15
Nagaland*
157
0.00
16
Odisha
2858
848.39
17
Rajasthan
5462
327.01
18
Sikkim*
156
0.00
19
Tamil Nadu
9627
1385.52
20
Telangana#
5017
0.00
21
Tripura
297
50.43
22
Uttar Pradesh
9703
1333.32
23
Uttarakhand
1405
514.28
Total:
88931
16085.53
1
Delhi
0.00
1301.77
2
Jammu & Kashmir
0.00
504.26
3
Puducherry
0.00
108.44
Total:
0.00
1914.47
Grand Total
88931
18000.00
* These States have 'NIL' G

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One held for fraudulently passing Input Tax Credit of 13.08 crore by DGGI Rohtak
GST
Dated:- 17-11-2020

The Directorate General of GST Intelligence (DGGI), Rohtak Regional Unit, (under Gurugram Zonal Unit) has arrested one person namely, Sh. Satinder Kumar Singla, of Hisar who was found involved in issuing fake invoices from various firms without actual movement of goods having taxable value of ₹ 75 crore (approx.) and fraudulently passing ITC amounting to ₹ 13.08 crore

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Firm busted for availing benefit from bogus invoices of around 685 crore
GST
Dated:- 12-11-2020

On the basis of specific intelligence as well as further data mining/analysis on GSTN and E way bill portals, the officers of CGST Delhi South Commissionerate, have busted a syndicate of firms involved in availing invoices/E-way bills issued on the GSTIN of fake/dummy firms and getting Refund of IGST on the strength of such fake Invoices.
A case was booked against M/s. Baan Ganga Impex having their Principal Place of Business at L-10A, Ganga Tower, Mahipalpur, New Delhi-110037 (GSTIN 07AAMFB0425A1Z4).
From preliminary scrutiny of the seized documents, the data/information available on E-way Portal/GSTN portal, it is found that M/s

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Rajasthan decides to go for Option-1 to meet the GST implementation shortfall
GST
Dated:- 5-11-2020

Rajasthan decides to go for Option-1 to meet the GST implementation shortfall
State will get ₹ 4,604 Crores through special borrowing window and also permission to raise additional ₹ 5,462 Crores through borrowings
The Government of Rajasthan has communicated its acceptance for Option-1 out of the two options suggested by the Ministry of Finance to meet the shortfall in revenue arising out of GST implementation. The State has now joined 21 other States and 3 Union Territories (Delhi, Jammu & Kashmir and Puducherry) who have opted for Option-1.
The States who choose Option-1 are getting the amount of shortfall ari

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ow the final instalment of 0.50% of Gross State Domestic Product (GSDP) out of the 2% additional borrowings permitted by the Government of India, under Atmnirbhar Abhiyaan on 17th May, 2020. This is over and above the Special Window of ₹ 1.1 lakh crores. On receipt of the choice of Option-1from the Government of Rajasthan, the Government of India has today granted the State Government of Rajasthan additional borrowing permission of ₹ 5,462 crores (0.5% of Rajasthan's GSDP).
States who have opted for Option-1 are – Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Goa, Gujarat, Haryana, Himachal Pradesh, Karnataka, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Rajasthan, Sikkim, Tripura, Tamil Nadu,

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Central Government releases 6,000 crore as second tranche to 16 states and 3 Union Territories on account of GST compensation under Special Borrowing Window
GST
Dated:- 2-11-2020

Central Government releases ₹ 6,000 crore as second tranche to 16 states and 3 Union Territories on account of GST compensation under Special Borrowing Window
Ministry of Finance has facilitated loans of ₹ 12,000 crore till date under the Special Window to States/UTs
The Ministry of Finance, Government of India, under its “Special Window to States for meeting the GST Compensation Cess shortfall,” will be releasing an amount of ₹ 6000 crore as second tranche to 16 States and 3 Union Territories today. This amount was raised at a wei

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1,05,155 crore of gross GST revenue collected in the month of October 2020
GST
Dated:- 2-11-2020

The gross GST revenue collected in the month of October, 2020 is ₹ 1,05,155 crore of which CGST is ₹ 19,193 crore, SGST is ₹ 25,411 crore, IGST is ₹ 52,540 crore (including ₹ 23375 crore collected on import of goods) and Cess is ₹ 8,011crore (including ₹ 932 crore collected on import of goods). The total number of GSTR-3B Returns filed for the month of October upto 31st October, 2020 is 80 lakh.
The government has settled ₹ 25,091 crore to CGST and ₹ 19,427 crore to SGST from IGST as regular settlement. The total revenue earned by Central Government and the State Governments af

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ows the state-wise figures of GST collected in each State during the month of October, 2020 as compared to October, 2019 and for the full year.
Table: State-wise GST collection for April 2020
State
Oct-19
Oct-20
Growth
Jammu and Kashmir
313
377
21%
Himachal Pradesh
669
691
3%
Punjab
1,189
1,376
16%
Chandigarh
157
152
-3%
Uttarakhand
1,153
1,272
10%
Haryana
4,578
5,433
19%
Delhi
3,484
3,211
-8%
Rajasthan
2,425
2,966
22%
Uttar Pradesh
5,103
5,471
7%
Bihar
940
1,010
7%
Sikkim
186
177
-5%
Arunachal Pradesh
41
98
138%
Nagaland
25
30
20%
Manipur
43
43
0%
Mizoram
18
32
72%
Tripura
54
57
5%
Meghalaya
113
117
4%
Assam
888
1,017
14%
West Bengal
3,263
3,738
15%
Jharkhand

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DGGI Gurugram arrests man for forging input tax credit of around 392 crore
GST
Dated:- 30-10-2020

The Directorate General of GST Intelligence (DGGI) Gurugram Zonal Unit (GZU), Haryana has arrested one Kabir Kumar, resident of New Delhi on charges of creating and operating fictitious firms on forged documents and passing fake input tax credit by way of issuance of invoices without any actual receipt or supply of goods or services.
It is apparent from the investigation conducted till date, that Kabir Kumar created multiple proprietary companies merely on paper based in Gurgaon, New Delhi, Faridabad, Solan, Noida, Jhajjhar, Sirsa etc. During the investigation of his premises, it was revealed that Kabir had also attempted to flee

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CGST officials bust racket for generating fraudulent input tax credit through fake billing of around 1,278 crore
GST
Dated:- 30-10-2020

Based upon specific intelligence, the officers of the Anti Evasion branch of Central Goods and Service Tax (CGST),Commissionerate, Delhi (East) have busted a major racket for generation of huge inadmissible input tax credit (ITC) through fake billing of ₹ 1,278 crore (approx). The well established syndicate was being operated by floating seven different fake firms with the intent of passing of inadmissible credit to the tune of ₹ 137 crores (approx). Searches were conducted over more than nine places spread over different locations in the state of Delhi and Haryana to identify the

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to record the statement, wherein he admitted his guilt and was arrested subsequently.
The primary beneficiary firm of this bogus billing network, was M/s Maya Impex, which has been registered in the name of Shri Ashish Aggarwal's 66 years old mother through which fake ITC of ₹ 77 crore has been passed on. Shri Ashish Aggarwal knowingly committed offences under Section 132(1)(b) and 132(1)(c) of the CGST Act, 2017 which are cognizable and non-bailable offences as per the provisions of Section 132(5) and punishable under clause (i) of the sub section (1) of Section 132 of the Act ibid. The fake billing operation was primarily engaged in generating and passing of fake ITC primarily to the milk products industry. Bogus invoices were rai

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Govt support in GST cut to aid entire PV industry: Tata Motors
GST
Dated:- 26-10-2020

New Delhi, Oct 26 (PTI) Any kind of support from the government in terms of GST reduction would help the passenger vehicle segment immensely as it would negate some of the price increase in vehicle prices due to the shift to stricter BS-VI emission norms, according to a top Tata Motors executive.
In an interview with PTI, Tata Motors President, Passenger Vehicles Business Unit, Shailesh Chandra said the reduction in vehicle prices would even help end customers who have been facing various pressures owing to the current state of the economy.
"Due to this transition from BS IV to BS VI, there has been a significant escalation in cost. In

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₹ 30,000 crore for the same.
Chandra said there has been a significant escalation in cost due to the transition from BS IV to BS VI emission regime.
It (reduced GST) will help consumers who are going through low buying sentiments because of uncertain and precarious outlook for the economy and their source of income. So definitely it will be helpful to boost the volumes for the passenger vehicle industry," he said. Currently, automobiles attract GST of 28 per cent with additional cess ranging from 1 per cent to 22 per cent.
When asked about the electric vehicle segment, Chandra said the government has done its part and it was now up to the ecosystem players to participate in the process.
As far as the government is concerned,

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per cent segment would bring more visibility to the electric segment in the country, he added.
Demand can be triggered through personal segment. Keeping that in mind if FAME incentives are also provided to personal segment electric cars which meet the criteria of price, localisation, range it will just accelerate the process of electrification in the country, Chandra noted.
Tata Motors currently sells Nexon EV and two trims of Tigor with different range outputs. During the July-September quarter, the company has sold over 900 electric vehicle units. Since January, over 1,500 units of the Nexon EV have been sold.
We believe in the future of electric mobility. We already have two versions of Tigor, we have Nexon EV, and we have announced

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Extension of due dates for Annual Return and Reconciliation Statement for 2018-19
GST
Dated:- 26-10-2020

The Government has been receiving a number of representations regarding need to extend due date for filing Annual Return (FORM GSTR-9) and Reconciliation Statement (FORM GSTR-9C) for 2018-19 on the grounds that on account of the COVID-19 pandemic related lockdown and restrictions, normal operation of businesses have still not been possible in several parts of the country. It has

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Central Government borrows and transfers 6,000 crore as first tranche to 16 States on account of GST compensation under Special Borrowing Window
GST
Dated:- 23-10-2020

The Government of India has evolved a special borrowing window to addressthe shortfall in the GST collection during the year 2020 – 2021. 21 States and 2 Union Territories opted for this special window involving back-to-back borrowing coordinated by the Ministry of Finance.
Out of these, five States did not have any

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Man arrested in Pune for GST fraud
GST
Dated:- 23-10-2020

Pune, Oct 22 (PTI) – The Pune unit of the Directorate General of GST Intelligence has arrested a person in a bogus Input Tax Credit (ITC) claim case for defrauding the government to the tune of ₹ 52.19 crore through various firms, officials said on Thursday.
The man, who is controller and operator of various bogus firms, allegedly availed, utilised and passed on fictitious Input Tax Credit (ITC) by issuing invoices wi

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Special Window to States for meeting the GST Compensation Cess shortfall
GST
Dated:- 15-10-2020

Under Option-I States were to be provided a Special Window of Borrowing of ₹1.1 lakh cr, and over and above that, an authorisation for additional Open Market Borrowings of 0.5% of their GSDP. The authorisation for increased OMBs of 0.5% of GSDP has been issued by Ministry of Finance on 13th October and are in relaxation of the reform conditions that were stipulated for eligibility. Additionally, under Option-I, the States are also eligible to carry forward their unutilised borrowing space to the next Financial Year.
Under the Special Window, the estimated shortfall of ₹1.1 lakh cr (assuming all States join) will be borr

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Tamil Nadu goes for Option-1, gets permission to borrow an additional amount of 9,627 crore
GST
Dated:- 14-10-2020

Tamil Nadu goes for Option-1, gets permission to borrow an additional amount of ₹ 9,627 crore
21 States now allowed to mobilize ₹ 78,452 crore in addition to ₹ 1.1 lakh crore to meet the shortfall arising out of GST implementation
The Department of Expenditure, Ministry of Finance, has today granted permission to Tamil Nadu to raise an additional amount of ₹ 9,627 crore through open market borrowings. The permission was issued after the State formally communicated its acceptance for Option-1 to meet the shortfall arising out of GST implementation. 21 States and 2 Union Territories, Delhi

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to those States who have opted for Option-1 out of the two options suggested by the Ministry of Finance. Under the terms of Option-1, besides getting the facility of a special window for borrowings to meet the shortfall arising out of GST implementation, States are also entitled to get unconditional permission to borrow the final instalment of 0.50% of GSDP out of the 2% additional borrowings permitted by the Government of India, under Atmanirbhar Abhiyaan on 17th May, 2020. This is over and above the Special Window of ₹ 1.1 lakh crore.
Twenty States who were granted the permission yesterday were – Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Goa, Gujarat, Haryana, Himachal Pradesh, Karnataka, Madhya Pradesh, Maharashtra, Manipu

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Twenty States allowed to mobilize 68,825 crore
GST
Dated:- 13-10-2020

The Department of Expenditure, Ministry of Finance, has today granted permission to 20 States to raise an additional amount of ₹ 68,825 crore through open market borrowings.
Additional borrowing permission has been granted @ 0.50 % of the Gross State Domestic Product (GSDP) to those States who have opted for Option- 1 out of the two options suggested by the Ministry of Finance to meet the shortfall arising out of GST implementation.
In the meeting of GST Council held on 27th August, 2020, these two options were put forward and were subsequently communicated to the States on 29th August, 2020. Twenty States have given their preferences for Option-1. T

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of India in view of the COVID pandemic, waiving the reforms condition.
The Department of Expenditure, on 17th May 2020, had provided additional borrowing limit of upto 2% of GSDP to the States. The final instalment of 0.5% out of this 2% limit was linked to carrying out at least three out of four reforms stipulated by the Government of India. However, in case of States who have exercised Option-1, to meet the shortfall arising out of GST implementation, the condition of carrying out the reforms to avail the final instalment of 0.5% of GSDP has been waived. Thus, the 20 States, who have exercised Option-1, have become eligible to raise an amount of ₹ 68,825 crore through open market borrowings. Action on the special borrowing window

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42nd GST Council meeting as on 13-10-2020 (Continuation of 05.10.2020 meeting)
GST
Dated:- 13-10-2020

The GST Council failed to reach a consensus over the issue of how states will be co

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Blocking of E-Way Bill (EWB) generation facility for taxpayers with AATO over 5 Cr., after 15th October, 2020
GST
Dated:- 13-10-2020

1. In terms of Rule 138 E (b) of the CGST Rules, 2017, the E Way Bill generation facility of a person is liable to be restricted, in case the person fails to file their GSTR-3B returns, for a consecutive period of two months or more.
2. As you might be aware that the GST Council in its last meeting has decided that this provision will be made applica

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DGGI Gurugram Zonal Unit arrest one person on charges of creating and operating fictitious firms on forged documents and passing fake input tax credit of 190 crore
GST
Dated:- 9-10-2020

The Directorate General of GST Intelligence (DGGI) Gurugram Zonal Unit (GZU), Haryana has arrested one Md. Shamshad Saifi resident of New Delhi on charges of creating and operating fictitious firms on forged documents and passing fake input tax credit by way of issuance of invoices without any actual receipt or supply of goods or services.
It is apparent from the investigation conducted till date, that Md. Saifi created two companies by the name of M/s Techno Electrical and M/s Lata Sales based at New Delhi on basis of bogus and forged documen

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Annual Return (GSTR-9) and Reconciliation Statement (GSTR 9C) for FY 2018-19
GST
Dated:- 9-10-2020

Vide notification No. 69/2020 – Central Tax, dated 30.09.2020, the due date for furnishing of the Annual Return for the FY 2018-19 has been extended till 31.10.2020.
Certain representations have been received stating that the auto populated GSTR 9 for the year 2018-19 (Tables 4, 5, 6 and 7) also includes the data for FY 2017-18. However, this information for FY 2017-18 has already been furnished by the taxpayers in the annual return (GSTR 9) filed for FY 2017-18 and there is no mechanism to show the split of two years (2017-18 & 2018-19) in FORM GSTR-9 for 2018-19.
In this regard, it is clarified that the taxpayers are required

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DGGI busts exporter companies for defrauding exchequer through fraudulent claims of ITC and cash refund of around 61 crore
GST
Dated:- 9-10-2020

An intelligence was developed by the officers of DGGI that few exporter companies were engaged in fraudulent availment of Input Tax Credit (ITC) on the invoices of non-existing and fictitious firms or such firms which apparently do not have any purchases themselves. The ITC so availed was utilized to pay IGST on the export goods, which was thereafter claimed as cash refund. Thus, the government exchequer was put at double loss – on one hand ITC was obtained on goods where no tax was paid and on the other hand IGST paid from such fraudulently availed ITC was obtained as cash refund. Th

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Recommendations of the 42nd GST Council Meeting
GST
Dated:- 6-10-2020

The 42nd GST Council met under the Chairmanship of Union Finance & Corporate Affairs Minister Smt Nirmala Sitharaman through video conferencing here yesterday. The meeting was also attended by Union Minister of State for Finance & Corporate Affairs Shri Anurag Thakur besides Finance Ministers of States & UTs and senior officers of the Ministry of Finance& States/ UTs.
The GST Council has made the following recommendations:
1. Levy of Compensation Cess to be extended beyond the transition period of five years i.e. beyond June, 2022, for such period as may be required to meet the revenue gap. Further details to be worked out.
2. Centre is releasing comp

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in this regard significantly, such that the timely furnishing of details of outward supplies (GSTR-1) by a taxpayer and his suppliers would -(i) allow him to view the ITC available in his electronic credit ledger from all sources i.e. domestic supplies, imports and payments on reverse charge etc. prior to the due date for payment of tax, and (ii) enable the system to auto-populate return (GSTR-3B)through the data filed by the taxpayer and all his suppliers. In other words, the timely filing of GSTR-1 statement alone would be sufficient as the return in FORM GSTR-3B would get auto prepared on the common portal. To this end the Council recommended / decided the following:
a. Due date of furnishing quarterly GSTR-1 by quarterly taxpayers to

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e default return filing system.
4. As a further step towards reducing the compliance burden particularly on the small taxpayers having aggregate annual turnover < ₹ 5 cr., the Council's earlier recommendation of allowing filing of returns on a quarterly basis with monthly payments by such taxpayers to be implemented w.e.f. 01.01.2021. Such quarterly taxpayers would, for the first two months of the quarter, have an option to pay 35% of the net cash tax liability of the last quarter using an auto generated challan. 5. Revised Requirement of declaring HSN for goods and SAC for services in invoices and in FORM GSTR-1 w.e.f. 01.04.2021 as under: a. HSN/SAC at 6 digits for supplies of both goods and services for taxpayers with aggre

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GST taxpayers get relief in implementation of e-invoice
GST
Dated:- 3-10-2020

The Government had in December 2019 prescribed that the GST Taxpayers having aggregate annual turnover more than ₹ 100 crore in any preceding Financial Year will be required to issue e-invoice for all the Business to Business (B2B) supplies, in the manner prescribed under rule 48(4) of the CGST Rules, 2017 w.e.f. 1st April 2020. Further, it was also mandated under rule 48 (5) of the CGST Rules, 2017 that a B2B invoice or an export invoice issued by such a taxpayer, in any other manner, shall not be treated as an invoice.
In March 2020, the date of implementation of e-invoice was extended to 1st October 2020. Keeping in view the hardships faced

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such non-adherence to provisions, shall stand waived if the Invoice Reference Number (IRN) for such invoices is obtained from the Invoice Reference Portal (IRP) within 30 days of date of invoice.
The same is illustrated with an example: In case a registered person has issued an invoice dated 3rd October, 2020 without obtaining IRN but reports the details of such invoice to IRP and obtains the IRN of the invoice on or before 2nd November, 2020, then it shall be deemed that the provisions of rule 48 (5) of the CGST Rules, 2017 are complied with and the penalty imposable under section 122 of the CGST Act, 2017 shall also stand waived. Relevant notifications would follow.
It may be noted that no such relaxation would be available for the inv

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GST mop-up rises 4 pc to 95,480 cr in September
GST
Dated:- 1-10-2020

New Delhi, Oct 1 (PTI) – The country's GST collections grew 4 per cent to a high of ₹ 95,480 crore in September, indicating that economic recovery is in sight.
Goods and Services Tax (GST) mop-up in September 2019 stood at ₹ 91,916 crore.
The Finance Ministry in a statement said the gross GST revenue collected in September 2020 is ₹ 95,480 crore, out of which Central GST is ₹ 17,741 crore, State GST is ₹ 23,131 crore, Integrated GST is ₹ 47,484 crore (including ₹ 22,442 crore collected on import of goods) and cess is ₹ 7,124 crore (including ₹ 788 crore collected on import of goods).
In September 2

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n the collection is an encouraging sign for the economy. It is expected that the revenue collection should continue to improve as we approach the festive season".
Deloitte India Senior Director M S Mani said a modest increase of 4 per cent in the GST collections compared to the previous year indicates that the economic recovery process is underway, with some key large states also reporting increased collections.
"If the present trends of GST collections continue, we should be hopeful of significant increases in the coming months based on the unlockdown steps taken in various states and the festival season ahead," Mani added.
EY Tax Partner Abhishek Jain said with a significant part of the economy resuming operations and in

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GST Revenue collection for September, 2020
GST
Dated:- 1-10-2020

GST Revenue collection for September, 2020
₹ 95,480 crore gross GST revenue collected in September
The gross GST revenue collected in the month of September, 2020 is ₹ 95,480 crore of which CGST is ₹ 17,741 crore, SGST is ₹ 23,131 crore, IGST is ₹ 47,484 crore (including ₹ 22,442 crore collected on import of goods) and Cess is ₹7,124 crore (including ₹ 788 crore collected on import of goods).
The government has settled ₹ 21,260 crore to CGST and ₹ 16,997 crore to SGST from IGST as regular settlement. The total revenue earned by Central Government and the State Governments after regular settlement in t

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Jammu and Kashmir
282
368
30%
2
Himachal Pradesh
609
653
7%
3
Punjab
1133
1194
5%
4
Chandigarh
157
141
-10%
5
Uttarakhand
1017
1065
5%
6
Haryana
4110
4712
15%
7
Delhi
3386
3146
-7%
8
Rajasthan
2253
2647
17%
9
Uttar Pradesh
5073
5075
0%
10
Bihar
986
996
1%
11
Sikkim
209
106
-49%
12
Arunachal Pradesh
44
35
-20%
13
Nagaland
21
29
43%
14
Manipur
42
34
-19%
15
Mizoram
29
17
-42%
16
Tripura
52
50
-3%
17
Meghalaya
106
100
-6%
18
Assam
848
912
8%
19
West Bengal
3255
3393
4%
20
Jharkhand
1509
1656
10%
21
Odisha
2015
2384
18%
22
Chattisgarh
1490
1841
24%
23
Madhya Pradesh
2087
2176
4%
24
Gujarat
5741
6090
6%
25
Daman and Diu
89
1

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