In a written reply to an unstarred question in the Lok Sabha, the Ministry of Finance presented GST collection trends and compliance measures. Gross GST collections rose from ₹13.76 lakh crore in 2021–22 to ₹20.56 lakh crore in 2024–25, with year-on-year growth moderating from 22% in 2022–23 to 10% in 2024–25; collections up to January 2026 stood at ₹18.43 lakh crore (8% growth). The Government clarified that district-wise GST data is not maintained; however, tax devolution to West Bengal increased steadily since 2019–20 in line with Finance Commission recommendations. It reported no structural shortfalls, attributing monthly volatility to seasonal demand and rate rationalisation. To widen the tax base and improve compliance, measures include e-invoicing, biometric registration, Aadhaar-based authentication, data integration, GSTR-1A, and the Invoice Management System. The GST Council has recommended rate rationalisation toward a simplified 5%/18% structure with a 40% demerit rate for select items.

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

LOK SABHA UNSTARRED QUESTION NO. 1430

ANSWERED ON MONDAY, 09 FEBRUARY, 2026/MAGHA 20, 1947 (SAKA)

GST Collection and Corresponding Growth

1430: Shri Raju Bista:
Ms. S Jothimani:

Will the Minister of FINANCE be pleased to state:

(a) the GST revenue collected by the Union Government during the last five financial years indicating the share of Central GST, State GST, Integrated GST and Compensation Cess along with the corresponding growth rate over the previous years, State and year-wise;

(b) the details of the GST collection and tax devolution and grant-in-aid to West Bengal since 2019, district-wise;

(c) the details of funds allocated for Central Government projects in West Bengal since 2019, district-wise;

(d) the details of grants allocated to the districts of Darjeeling and Kalimpong under 14th and 15th Finance Commission;

(e) whether any shortfall or volatility has been observed in GST collections in certain States or sectors, if so, the details thereof and the reasons therefor;

(f) the measures taken by the Government to improve GST compliance and widen the tax base, including use of technology, data analytics and enforcement actions; and

(g) the steps taken by the Government through the GST Council to address concerns raised by States regarding revenue stability, rate rationalisation and compensation-related issues?

ANSWER

THE MINISTER OF STATE IN MINISTRY OF FINANCE
(SHRI PANKAJ CHAUDHARY)

(a): The GST revenue collected during the last five financial years, state-wise and year-wise is given as per Annexure A. Further, the growth rate of Gross GST collection (CGST + SGST + IGST (Domestic + Imports)) over the previous years is as follows: –

(b): District wise GST collection data is not maintained. However, the details of tax devolution (States' share) to the State of West Bengal, as recommended by the Finance Commission, since FY 2019-20, is given below: –

(c) & (d): District- wise data is not maintained.

(e): No. Monthly variation in GST collection is attributed to seasonal or cyclical spending pattern of consumers, rate rationalisation etc.

(f): The measures taken by the Government to improve GST compliance and widen the tax base are as follows: –

a. several new technologies, including e-invoicing, biometric authentication at the time of registration, and a mobile app for Aadhar- based face authentication have been introduced.

b. integrated data from third party sources such as CBDT, PFMS and PDS to assess risks associated with registration applications.

c. Introduction of GSTR-1A, enabling taxpayers to make amendments in GSTR-1, ensuring greater accuracy in return filing.

d. The newly launched Invoice Management System allows taxpayers to accept, reject, or keep an invoice pending, which forms the basis for GSTR-2B generation.

(g): GST Council in its 56th meeting held on 03.09.2025, recommended rationalization of the GST rates on many goods and services with a focus on common-man, labour-intensive industries, farmers and agriculture, health and key drivers of the economy. Rationalisation of the current

4-tiered tax rate structure into a citizen-friendly 'Simple Tax' – a 2-rate structure with a Standard Rate of 18% and a Merit Rate of 5%; a special de-merit rate of 40% for a select few goods and services was recommended.

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GST Collection during the last 5 financial years (in Rs. Crores)

Cess Collection during the last 5 financial years (in Rs. Crores)