GST Collection of Gujarat for December 2024 Up 4% Compared to December 2023

Gandhinagar: Gujarat’s Goods and Services Tax (GST) revenue grew by 4 percent in December 2024 compared to the same month in 2023. According to the latest data from the central government, the state’s GST revenue reached ₹10,279 crore in December 2024, up from ₹9,874 crore in December 2023. DeshGujarat

GST Gross and Net Collections as on 31/12/2024 (Amount in crores)
	Monthly			Year To Date
GST Collections	Dec-2023	Dec-2024	% Growth	Dec-2023	Dec-2024	% Growth
A	B	C	D =C/B-1	E	F	G = F/E-1
A.1. Domestic
CGST	30,443	32,836		2,76,708	3,04,350
SGST	37,935	40,499		3,46,938	3,77,911
IGST	42,721	47,783		4,01,623	4,49,839
CESS	11,170	11,471		98,349	1,05,305
Gross Domestic Revenue	1,22,270	1,32,589	8.4%	11,23,618	12,37,405	10.1%
A.2. Imports
IGST	41,534	43,438		3,64,572	3,87,697
CESS	1,079	830		9,132	8,465
Gross Import Revenue	42,612	44,268	3.9%	3,73,704	3,96,162	6.0%
A.3. Gross GST Revenue(A.1+A.2)
CGST	30,443	32,836		2,76,708	3,04,350
SGST	37,935	40,499		3,46,938	3,77,911
IGST	84,255	91,221		7,66,195	8,37,536
CESS	12,249	12,301		1,07,480	1,13,770
Total Gross GST Revenue	1,64,882	1,76,857	7.3%	14,97,322	16,33,567	9.1%
B.1. Domestic Refunds
CGST	2,082	2,907		22,536	24,650
SGST	2,550	3,653		27,766	31,126
IGST	4,070	4,866		40,917	40,576
CESS	132	143		1,595	2,235
Refund – Domestic	8,834	11,570	31.0%	92,814	98,586	6.2%
B.2. Export GST Refunds through ICEGATE
IGST	6,592	10,766		72,159	88,628
CESS	47	154		1,243	1,369
Refund – Imports	6,639	10,921	64.5%	73,402	89,998	22.6%
B.3. Total Refund (B.1+B.2)
CGST	2,082	2,907		22,536	24,650
SGST	2,550	3,653		27,766	31,126
IGST	10,662	15,632		1,13,076	1,29,204
CESS	180	297		2,838	3,605
Total Refund	15,473	22,490	45.3%	1,66,217	1,88,583	13.5%
C.1 Net Revenue Domestic (A.1 – B.1)
CGST	28,361	29,930		2,54,172	2,79,700
SGST	35,385	36,845		3,19,172	3,46,785
IGST	38,652	42,917		3,60,706	4,09,264
CESS	11,038	11,328		96,754	1,03,070
Net Domestic Revenue	1,13,436	1,21,019	6.7%	10,30,804	11,38,820	10.5%
C.2 Net Revenue Customs (GST) (A.2 – B.2)
IGST	34,942	32,671		2,92,413	2,99,069
CESS	1,032	676		7,889	7,095
Net Customs Revenue	35,973	33,347	–7.3%	3,00,302	3,06,164	2.0%
C.3 Net Revenue (C.1+C.2))				–	–
CGST	28,361	29,930		2,54,172	2,79,700
SGST	35,385	36,845		3,19,172	3,46,785
IGST	73,593	75,588		6,53,119	7,08,333
CESS	12,069	12,003		1,04,643	1,10,166
Total Net GST Revenue	1,49,409	1,54,366	3.3%	13,31,105	14,44,984	8.6%

 

Table 1: State-wise growth of GST Revenues during December, 2024

 

State/UT	Dec-23	Dec-24	Growth (%)
Jammu and Kashmir	492	547	11%
Himachal Pradesh	745	816	10%
Punjab	1,875	2,294	22%
Chandigarh	281	224	-20%
Uttarakhand	1,470	1,547	5%
Haryana	8,130	10,403	28%
Delhi	5,121	5,593	9%
Rajasthan	3,828	4,146	8%
Uttar Pradesh	8,011	8,117	1%
Bihar	1,487	1,521	2%
Sikkim	254	329	30%
Arunachal Pradesh	97	70	-27%
Nagaland	46	51	11%
Manipur	50	46	-8%
Mizoram	27	28	5%
Tripura	79	83	5%
Meghalaya	171	150	-12%
Assam	1,303	1,374	5%
West Bengal	5,019	5,190	3%
Jharkhand	2,632	2,981	13%
Odisha	4,351	4,841	11%
Chhattisgarh	2,613	2,882	10%
Madhya Pradesh	3,423	3,460	1%
Gujarat	9,874	10,279	4%
Dadra and Nagar Haveli and Daman &	333	332	0%
Maharashtra	26,814	29,260	9%
Karnataka	11,759	12,526	7%
Goa	553	578	5%
Lakshadweep	4	2	-54%
Kerala	2,458	2,575	5%
Tamil Nadu	9,888	10,956	11%
Puducherry	232	228	-2%
Andaman and Nicobar Islands	28	49	72%
Telangana	4,753	5,224	10%
Andhra Pradesh	3,545	3,315	-6%
Ladakh	58	65	12%
Other Territory	227	196	-14%
Center Jurisdiction	243	308	27%
Grand Total	1,22,270	1,32,589	8%

 

¹ Does not include GST on import of goods

 

Table-2: SGST & SGST portion of IGST settled to States/UTs till December, 2024

(Rs. in crore)

Pre-Settlement SGST Post-Settlement SGST2
State/UT	2023-24	2024-25	Growth	2023-24	2024-25	Growth
Jammu and Kashmir	2,188	2,234	2%	6,021	6,574	9%
Himachal Pradesh	1,929	2,042	6%	4,160	4,630	11%
Punjab	6,280	6,857	9%	16,382	18,153	11%
Chandigarh	495	567	15%	1,708	1,759	3%
Uttarakhand	4,046	4,354	8%	6,288	6,935	10%
Haryana	14,992	17,279	15%	25,733	29,364	14%
Delhi	11,544	13,200	14%	23,611	26,771	13%
Rajasthan	12,732	13,437	6%	28,794	32,085	11%
Uttar Pradesh	24,164	25,911	7%	55,656	63,068	13%
Bihar	6,067	6,681	10%	19,157	20,931	9%
Sikkim	341	302	-11%	738	725	-2%
Arunachal Pradesh	464	393	-15%	1,418	1,324	-7%
Nagaland	226	208	-8%	781	789	1%
Manipur	254	271	7%	813	855	5%
Mizoram	197	202	3%	707	699	-1%
Tripura	375	391	4%	1,166	1,268	9%
Meghalaya	438	444	1%	1,244	1,316	6%
Assam	4,346	4,712	8%	10,727	11,514	7%
West Bengal	17,428	17,834	2%	31,300	34,261	9%
Jharkhand	6,545	6,481	-1%	9,148	10,428	14%
Odisha	11,903	13,077	10%	18,093	19,178	6%
Chhattisgarh	6,004	6,388	6%	9,937	11,399	15%
Madhya Pradesh	9,606	10,107	5%	24,026	26,503	10%
Gujarat	31,028	33,328	7%	46,624	53,746	15%
Dadra and Nagar Haveli and	481	553	15%	804	955	19%
Maharashtra	74,589	83,406	12%	1,08,887	1,26,267	16%
Karnataka	30,070	33,166	10%	54,881	61,310	12%
Goa	1,685	1,878	11%	2,951	3,251	10%
Lakshadweep	17	7	-60%	72	82	15%
Kerala	10,293	10,927	6%	23,045	24,341	6%
Tamil Nadu	30,329	33,990	12%	47,960	56,986	19%
Puducherry	371	407	10%	1,037	1,143	10%
Andaman and Nicobar Islan	155	164	6%	388	430	11%
Telangana	14,579	15,675	8%	29,889	32,653	9%
Andhra Pradesh	10,407	10,689	3%	23,481	24,505	4%
Ladakh	186	209	13%	523	597	14%
Other Territory	182	141	-23%	903	624	-31%
Grand Total	3,46,938	3,77,911	9%	6,39,052	7,17,419	12%

 

² Post-Settlement GST is cumulative of the GST revenues of the States/UTs and the SGST portion of the IGST settled to the States/UTs