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GST Collections in India recorded a year-over-year jump of 12% during the April-December 2023 period

The Finance Ministry announced on Monday, January 1, that India's gross goods and services tax (GST) collection recorded a significant year-over-year jump of 12% during the April-December 2023 period, hitting Rs. 14.97 lakh crore. Compared to the Rs. 13.40 lakh...
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The Finance Ministry announced on Monday, January 1, that India's gross goods and services tax (GST) collection recorded a significant year-over-year jump of 12% during the April-December 2023 period, hitting Rs. 14.97 lakh crore.

Compared to the Rs. 13.40 lakh crore received over the same period the year prior (2022–2022), this is a significant increase.

During the first nine months of this year, the average monthly gross GST collection was Rs. 1.66 lakh crore, a 12% increase over the same time in FY23, when the average was Rs. 1.49 lakh crore.

GST Collections in India recorded a year-over-year jump of 12% during the April-December 2023 period

The total amount of gross GST income collected as of December 2023 was Rs. 1,64,882 crore. This amount includes Rs. 30,443 crores from the CGST, Rs. 37,935 crore from the SGST, Rs. 84,255 crore from the IGST (which includes Rs. 41,534 crore collected on goods import), and Rs. 12,249 crore from the cess (which includes Rs. 1,079 crore collected on the import of goods).

Notably, this is the seventh month in a row that collections have been above Rs. 1.60 lakh crore this year. Out of the total amount , Rs. 40,057 crore has been allotted by the government to CGST and Rs. 33,652 crore to SGST from IGST.

In December 2023, the combined revenue for the Center and the states after the regular settlement will be Rs. 71,587 crore for SGST and Rs. 70,501 crore for CGST.

The GST receipts have increased by about 12% over the previous year, which is undoubtedly strong growth, according to Vivek Jalan, Partner, Tax Connect Advisory. The tax buoyancy created, however, determines how effective the government's tax system is.

GST Collections in India recorded a year-over-year jump of 12% during the April-December 2023 period

Therefore, tax buoyancy is a useful metric to determine whether or not the GST machinery is outperforming the economy. When taking into account a 5.5% inflation rate and a 6.5% GDP growth rate, a 12% increase in GST revenues roughly corresponds to real economic growth. It indicates that there is now NIL tax buoyancy."

Also read: Government’s fiscal deficit at the end of November reported 9.06 lakh crore, or 50.7% of the full-year budget target

Compared to GST collections in the same month the previous year, December 2023 revenues showed a 10.3% increase. When compared to the same period last year, revenues from domestic transactions—which include the import of services—showed a 13% increase throughout the month.

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