• 02 Sep 2024 06:53 PM
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Gross and Net GST revenue collections for the month of August, 2024

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Summary: The GST collections for August 2024 showed significant growth, with gross revenue increasing by 10% compared to August 2023. The total gross GST revenue for the month amounted to ₹1,74,962 crores, up from ₹1,59,069 crores in the same period last year. This increase is driven by both domestic and import revenues, which saw growth rates of 9.2% and 12.1%, respectively. Net GST revenue, after adjusting for refunds, also grew by 6.5%, reaching ₹1,50,501 crores. Domestic revenue components, including CGST, SGST, IGST, and CESS, all experienced positive growth, contributing to an overall increase in the year-to-date (YTD) revenue collections by 10.2%, reaching ₹8,06,475 crores. State-wise data reveals that most states observed growth in GST collections, with Maharashtra, Karnataka, and Uttar Pradesh among the top contributors. However, a few states, including Arunachal Pradesh, Nagaland, and Chhattisgarh, saw a decline in their collections compared to August 2023. The figures provided are provisional and may be subject to final adjustments.

Summary: The GST collections for August 2024 showed significant growth, with gross revenue increasing by 10% compared to August 2023. The total gross GST revenue for the month amounted to ₹1,74,962 crores, up from ₹1,59,069 crores in the same period last year. This increase is driven by both domestic and import revenues, which saw growth rates of 9.2% and 12.1%, respectively. Net GST revenue, after adjusting for refunds, also grew by 6.5%, reaching ₹1,50,501 crores. Domestic revenue components, including CGST, SGST, IGST, and CESS, all experienced positive growth, contributing to an overall increase in the year-to-date (YTD) revenue collections by 10.2%, reaching ₹8,06,475 crores. State-wise data reveals that most states observed growth in GST collections, with Maharashtra, Karnataka, and Uttar Pradesh among the top contributors. However, a few states, including Arunachal Pradesh, Nagaland, and Chhattisgarh, saw a decline in their collections compared to August 2023. The figures provided are provisional and may be subject to final adjustments.

Gross and Net GST revenue collections for the month of Aug, 2024

Sep 1st, 2024

Please click on the link below to view the gross and net GST revenue collections for the month of Aug, 2024.

(https://tutorial.gst.gov.in/downloads/news/revenue_report_aug24.pdf )

Thanks,
Team GSTN

GST Gross and Net Collections (Amount in crores) — August 2024
MonthlyYTD
GST CollectionsAug 2023Aug 2024% GrowthAug 2023Aug 2024% Growth
ABCD = C/B-1EFG = F/E-1
A.1. Domestic
CGST28,32830,8621,55,9651,72,130
SGST35,79438,4111,94,9492,13,219
IGST39,70144,5932,19,4262,50,999
CESS10,67911,12054,04658,691
Gross Domestic Revenue1,14,5031,24,9869.2%6,24,3856,95,03811.3%
A.2. Imports
IGST43,55049,0282,00,5682,13,783
CESS1,0169484,8425,034
Gross Import Revenue44,56649,97612.1%2,05,4112,18,8176.5%
A.3. Gross GST Revenue(A.1+A.2)
CGST28,32830,8621,55,9651,72,130
SGST35,79438,4111,94,9492,13,219
IGST83,25193,6214,19,9944,64,782
CESS11,69512,06858,88863,725
Total Gross GST Revenue1,59,0691,74,96210.0%8,29,7969,13,85510.1%
B.1.Domestic Refunds
CGST2,3393,61813,54414,287
SGST2,8814,40516,68117,884
IGST3,5935,82624,34922,475
CESS1474498871,386
Refund – Domestic8,96114,29859.6%55,46156,0321.0%
B.2.Export IGST Refunds
IGST8,62310,07441,46550,658
CESS14088726690
Refund – Exports8,76210,16216.0%42,19051,34821.7%
B.3.Total Refund (B.1+B.2)
CGST2,3393,61813,54414,287
SGST2,8814,40516,68117,884
IGST12,21615,90165,81473,133
CESS2875371,6132,075
Total Refund17,72324,46038.0%97,6511,07,38010.0%
C.1 Net Revenue Domestic (A.1 – B.1)
CGST25,98927,2441,42,4221,57,843
SGST32,91334,0061,78,2671,95,334
IGST36,10838,7671,95,0772,28,524
CESS10,53210,67153,15957,305
Net Domestic Revenue1,05,5421,10,6884.9%5,68,9246,39,00612.3%
C.2 Net IGST Revenue (A.2 – B.2)
IGST34,92838,9541,59,1031,63,125
CESS8768604,1174,344
Net IGST Revenue35,80439,81411.2%1,63,2201,67,4702.6%
C.3 Net Revenue (C.1+C.2))
CGST25,98927,2441,42,4221,57,843
SGST32,91334,0061,78,2671,95,334
IGST71,03677,7203,54,1803,91,649
CESS11,40811,53157,27561,649
Total Net GST Revenue1,41,3461,50,5016.5%7,32,1448,06,47510.2%

Note :

The above numbers are provisional and the actuals number may have slightly vary on finalisation

Table 1: State-wise growth of GST Revenues during August, 20241

State/UTAug-23Aug-24Growth (%)
Jammu and Kashmir5235699%
Himachal Pradesh72582714%
Punjab1,8131,9367%
Chandigarh19224427%
Uttarakhand1,3531,3510%
Haryana7,6668,62312%
Delhi4,6205,63522%
Rajasthan3,6263,8205%
Uttar Pradesh7,4688,26911%
Bihar1,3791,4918%
Sikkim3193262%
Arunachal Pradesh8274-10%
Nagaland5142-18%
Manipur405638%
Mizoram3228-13%
Tripura78859%
Meghalaya189155-18%
Assam1,1481,35318%
West Bengal4,8005,0776%
Jharkhand2,7212,8505%
Odisha4,4084,87811%
Chhattisgarh2,8962,611-10%
Madhya Pradesh3,0643,43812%
Gujarat9,76510,3446%
Dadra and Nagar Haveli and Daman & Diu325320-1%
Maharashtra23,28226,36713%
Karnataka11,11612,34411%
Goa5095314%
Lakshadweep32-44%
Kerala2,3062,5119%
Tamil Nadu9,47510,1817%
Puducherry2312341%
Andaman and Nicobar Islands212729%
Telangana4,3934,5694%
Andhra Pradesh3,4793,298-5%
Ladakh273323%
Other Territory1841998%
Center Jurisdiction19328849%
Grand Total1,14,5031,24,9869%

Table-2: SGST & SGST portion of IGST settled to States/UTs till August, 2024 (Rs. in crore)

State/UTAug-23Pre-Settlement

Aug-24

SGST

Growth

Aug-23Post-Settlement

Aug-24

SGST2

Growth

Jammu and Kashmir1,2841,2890%3,4573,7178%
Himachal Pradesh1,1301,1724%2,4152,6048%
Punjab3,5553,8909%9,0529,4645%
Chandigarh28431611%9299502%
Uttarakhand2,2022,50714%3,4443,88013%
Haryana8,3049,66416%14,40316,25113%
Delhi6,4307,34214%13,30014,80411%
Rajasthan7,1677,5696%16,06017,4799%
Uttar Pradesh13,55215,14612%30,82235,51215%
Bihar3,4443,7689%10,72311,76810%
Sikkim237165-31%486410-16%
Arunachal Pradesh306263-14%882811-8%
Nagaland131125-5%455451-1%
Manipur14818123%48653711%
Mizoram1321385%4254281%
Tripura2232272%66773911%
Meghalaya2692680%7377725%
Assam2,4582,70910%6,0856,4947%
West Bengal10,06210,3132%17,63718,8257%
Jharkhand3,8243,719-3%5,1525,84513%
Odisha6,8707,81614%9,21811,15621%
Chhattisgarh3,5053,6745%5,4846,16212%
Madhya Pradesh5,3345,7838%13,13914,90613%
Gujarat17,43918,9259%26,87029,42310%
Dadra and Nagar Haveli and Dad 268 Di31718%47151710%
Maharashtra42,05346,58811%61,78369,27412%
Karnataka16,62818,63112%30,36933,33010%
Goa9451,06813%1,6701,7706%
Lakshadweep143-82%5639-31%
Kerala5,8196,0344%13,08013,2521%
Tamil Nadu16,63818,53511%26,76731,33817%
Puducherry20422510%625599-4%
Andaman and Nicobar Islands9995-4%22925712%
Telangana7,9098,4377%16,46617,6647%
Andhra Pradesh5,9056,1474%12,91413,7977%
Ladakh799013%23927013%
Other Territory9580-15%545372-32%
Grand Total194,949213,2199%357,542395,86711%

Notes:- 

1Does not include GST on import of goods

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