Gandhinagar: Gujarat has witnessed a notable expansion in its tax base, with the number of registered taxpayers rising from 11.90 lakh in FY 2023–24 to 12.66 lakh in FY 2024–25. As of March 31, 2025, the state holds the third position nationally in terms of total registered taxpayers. Gujarat also recorded a robust taxpayer growth rate of 6.38% during FY 2024–25, significantly higher than the national average growth rate of 3.86%, an official statement said today.

Other Major Highlights of State Tax Department Performance in GST during FY 2024-25

Significant reduction in processing time:-

• Registration Applications: Against the maximum statutory time limit of 44 days, the average disposal time in Gujarat stood at 18 days in FY 2024-25, and disposal time reduced by 5 days as compared to FY 2023-24.

• Cancellation Applications:- The average disposal time in Gujarat stood at 19 days in FY 2024-25, and disposal time reduced by 40 days as compared to FY 2023-24.

• Amendment Applications:- The average disposal time in Gujarat stood at 17 days in FY 2024-25, and disposal time reduced by 9 days as compared to FY 2023-24.

• Suo-moto Cancellation Applications:- The average disposal time in Gujarat stood at 45 days in FY 2024-25, and disposal time reduced by 38 days as compared to FY 2023-24.

• Revocation Applications:- The average disposal time in Gujarat stood at 40 days in FY 2024-25, and disposal time reduced by 17 days as compared to FY 2023-24.

• Disposal of GST Refund Applications:- Against the maximum statutory time limit of 60 days, the average disposal time in Gujarat stood at 31 days in FY 2024-25, and disposal time reduced by 10 days as compared to FY 2023-24.

While disposing GST refund applications, priority was accorded to small taxpayers, as a consequence of which, 24,363 refund applications of value in the slab of up to Rs. 2 lacs were disposed within 28 days. The slab-wise disposal details are as under:

Gujarat has significantly improved in other performance parameters, which include the following:-

Gujarat ranks 2^ndnationally in Key Performance Indicators (KPI) terms with 71.69 points (Maharashtra stands 1^st with 73.93 points). Gujarat stands 1^st in 9 performance parameters out of 22.

GSTR-3B Return Filing:- Gujarat stood at 1^stposition nationally in terms of GSTR 3B filing within due date and recorded a filing percentage of 88.9 during FY 2024-25 as compared to the national filing percentage of 79.6.

GSTR-1 Return Filing:- Gujarat stood at 1^stposition nationally in terms of GSTR 1 filling within due date and recorded a filing percentage of 5 during FY 2024-25 as compared to the national filing percentage of 63.

Revenue Generated from States:- During F.Y. 2024-25, the revenue generated from Gujarat was to the tune of Rs. 1,36,748 cr. as compared to 1,25,169 cr. during FY 2023-24. Currently, Gujarat stands at 3^rd position nationally in terms of revenue generated from states and Gujarat contributes about 8.2 percent of the domestic GST collection.

Revenue Receipt to States (SGST + IGST):- During Y. 2024-25, the revenue received by Gujarat was to the tune of Rs. 73,200 cr. as compared to 64,448 cr. during FY 2023-24. As such, Gujarat recorded a growth rate of 13.6 percent during FY 2024-25 as compared to the national growth rate of 10.31 percent.

E-way bill generation: During F.Y. 2024-25, 13.98 crore e-Way bills were generated by suppliers in Gujarat as compared to 12.51 crore eWay bills generated during FY 2023-24. As such, Gujarat stood at 1st position nationally in terms of number of suppliers generating E-way bill and stood at 2nd position nationally in terms of assessable value of E-way bills. Gujarat also stood at 3rd position nationally in terms of number of E-way bills generated.

Ensuring compliance through enforcement action:

• Regular Enforcement Action:- During the FY 2024-25, 804 search and investigation operations were undertaken across identified sectors, resulting in detection and determination of  4122 cr. by way of tax, interest and penalty.

• Enforcement Action through Mobile Squads:-During FY 2024-25, 39 mobile squads, deployed across the state verified 69,05,970 e-Way bills as compared to 43,76,244 e-Way bills verified in FY 2023-24, an increase of 57.80 %. In terms of detection and recovery of tax dues, an amount of Rs. 261.49 cr. was determined by way of tax, interest and penalty during FY 2024-25 as compared to Rs. 227.34 cr. during FY 2023-24, an increase of 15%.

Use of Information & Technology:-

Recognising the potential of information & technology in enabling efficiencies, the State Tax Department leveraged the power of IT in terms of Big Data analytics, software development and upgradation of IT infrastructure to drive its actions to enable taxpayer convenience as well as ensure greater tax compliance through detection of  Some important software that were developed include STEMM (State Tax Execuation and Monitoring Module & NETRA (Non Exitance Entity Tracker). In addition, partnerships with institutes of National Importance like IIT, Hyderabad were deepened to generate greater efficiencies in tax administration.