India’s gross Goods and Services Tax (GST) collections rose 14.7% year-on-year to ₹2,03,521 crore in September 2026, supported by growth in domestic revenue and a sharper increase in GST collected on imports.

According to the GSTN collection statement containing provisional figures as on September 30, 2026, gross collections stood at ₹1,77,365 crore in September 2025. Net GST revenue, after deducting refunds, increased 18.1% to ₹1,76,520 crore from ₹1,49,517 crore a year earlier.

For the first six months of the financial year 2026–27, gross GST collections reached ₹12,46,278 crore, registering growth of 11.6% over the corresponding period of the previous financial year.

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Domestic GST Revenue Rises 10.1%

Gross GST revenue from domestic transactions increased to ₹1,37,996 crore in September 2026 from ₹1,25,334 crore in September 2025, recording growth of 10.1%.

The domestic collection comprised Central GST of ₹37,762 crore, State GST of ₹45,363 crore and Integrated GST of ₹54,871 crore. In September 2025, the corresponding figures were ₹33,645 crore, ₹41,836 crore and ₹49,853 crore.

After deducting domestic refunds, net domestic GST revenue rose 13.5% to ₹1,24,491 crore, compared with ₹1,09,728 crore in the same month last year.

Import GST Collections Grow 25.9%

GST collections on imports recorded faster growth than domestic collections. Gross import revenue increased 25.9% to ₹65,525 crore in September 2026 from ₹52,031 crore a year earlier.

The statement separately reports export GST refunds processed through ICEGATE at ₹13,497 crore, against ₹12,242 crore in September 2025, an increase of 10.2%.

After deducting these refunds in accordance with the statement’s calculation, net customs GST revenue stood at ₹52,028 crore, up 30.8% from ₹39,788 crore.

The figures show that the import component made a substantial contribution to September’s overall revenue increase. However, the collection statement does not provide a sector-wise explanation for the growth.

Refunds Decline 3%, Supporting Higher Net Revenue Growth

Total GST refunds declined 3% to ₹27,001 crore in September 2026 from ₹27,848 crore in September 2025.

Domestic refunds fell 13.5% to ₹13,504 crore, compared with ₹15,606 crore a year earlier. This reduction outweighed the increase in export GST refunds processed through ICEGATE.

The combination of higher gross collections and lower total refunds resulted in net GST revenue growing faster than gross revenue during the month.

The principal monthly figures are as follows:

April–September Gross Collections Reach ₹12.46 Lakh Crore

Gross GST collections during April–September 2026 increased to ₹12,46,278 crore from ₹11,17,088 crore in the corresponding period of 2025, registering growth of 11.6%.

Cumulative gross domestic revenue rose 6.1% to ₹8,74,366 crore, against ₹8,24,462 crore. Gross import revenue grew 27.1% to ₹3,71,912 crore from ₹2,92,627 crore.

Unlike the monthly decline in refunds recorded in September, cumulative refunds increased over the six-month period. Total refunds rose 18.8% to ₹1,80,163 crore from ₹1,51,633 crore. Domestic refunds increased 21.4% to ₹1,04,357 crore, while export GST refunds through ICEGATE rose 15.4% to ₹75,806 crore.

Net GST revenue for April–September 2026 stood at ₹10,66,116 crore, up 10.4% from ₹9,65,455 crore. Within this total, net domestic revenue increased 4.3% to ₹7,70,010 crore, while net customs GST revenue grew 30.5% to ₹2,96,106 crore.

Maharashtra Leads State-Wise Domestic Collections

Maharashtra recorded the highest domestic GST revenue among States and Union Territories in September 2026 at ₹29,986 crore, compared with ₹25,973 crore in September 2025, representing growth of 15%.

Karnataka collected ₹13,884 crore, up 16%, while Gujarat reported ₹12,222 crore, an increase of 17%. Tamil Nadu’s collections declined 5% to ₹10,188 crore, while Haryana recorded growth of 2% to ₹10,097 crore.

Uttar Pradesh and Telangana each reported growth of 18%, with collections of ₹8,882 crore and ₹5,327 crore, respectively. Delhi’s revenue increased 12% to ₹6,354 crore, while West Bengal recorded growth of 6% to ₹5,549 crore.

These state-wise figures relate to domestic GST revenue and exclude GST on imports of goods.

Assam And Manipur Record Sharp Growth; Several States See Declines

Assam’s domestic GST revenue increased 88% to ₹2,415 crore in September 2026 from ₹1,287 crore a year earlier. Manipur reported growth of 145%, with collections rising to ₹92 crore from ₹37 crore.

Arunachal Pradesh recorded growth of 46%, while Nagaland posted an increase of 39%. These percentage increases should be read alongside their comparatively smaller collection bases.

Several States and Union Territories recorded declines. Sikkim’s collections fell 51% to ₹194 crore, Puducherry’s declined 31% to ₹179 crore, and Jammu and Kashmir’s fell 29% to ₹487 crore.

Uttarakhand recorded a decline of 23% to ₹1,277 crore, while Himachal Pradesh’s revenue fell 21% to ₹640 crore. Meghalaya and Goa reported declines of 14% and 7%, respectively.

Rajasthan Collections Remain Broadly Flat In September

Rajasthan’s domestic GST revenue stood at ₹4,151 crore in September 2026, compared with ₹4,165 crore in September 2025. The statement reports the percentage change as 0%, reflecting rounding of the marginal decline.

For April–September 2026, Rajasthan’s cumulative domestic collections stood at ₹26,601 crore, down 4.7% from the corresponding period of the previous financial year.

Its post-settlement SGST revenue nevertheless increased 5% during September to ₹3,695 crore from ₹3,525 crore. Cumulative post-settlement SGST revenue rose 11% to ₹24,488 crore.

The difference reflects the distinct measures used in the statement: domestic collections capture GST collected within the jurisdiction, while post-settlement SGST includes the SGST portion of IGST settled to the State.

Post-Settlement SGST Revenue Rises 14%

Aggregate post-settlement SGST revenue of States and Union Territories increased 14% to ₹92,075 crore in September 2026 from ₹80,962 crore a year earlier.

Maharashtra reported post-settlement SGST revenue of ₹16,881 crore, followed by Gujarat at ₹8,167 crore, Karnataka at ₹8,094 crore, Tamil Nadu at ₹7,320 crore and Uttar Pradesh at ₹7,277 crore.

Gujarat and Himachal Pradesh each recorded growth of 35% in monthly post-settlement SGST revenue. Uttar Pradesh posted growth of 25%, while Punjab and Tamil Nadu reported increases of 16% and 17%, respectively.

However, post-settlement SGST revenue declined 18% in Jharkhand, 15% in Chhattisgarh and 10% in Odisha.

For April–September 2026, total post-settlement SGST revenue increased 16% to ₹5,78,802 crore from ₹4,99,996 crore.

State Formations Account For ₹4.66 Lakh Crore In Half-Year Domestic Collections

The authority-wise collection data shows that State formations accounted for ₹4,66,200 crore in domestic GST collections during April–September 2026, while Central formations accounted for ₹4,08,167 crore.

Collections attributed to State formations grew 6.3%, compared with growth of 5.7% for Central formations.

Among major States, cumulative domestic collections increased 14.2% in Uttar Pradesh, 13.8% in Telangana, 11.9% in Gujarat, 11.1% in Karnataka and 10.1% in Haryana. Maharashtra recorded growth of 8.6%, with collections of ₹1,93,297 crore.

The six-month figures also showed declines of 22.8% in Himachal Pradesh, 19.1% in Uttarakhand and 3.2% in Tamil Nadu.

Figures Are Provisional

The GSTN statement specifies that the figures are provisional and may vary slightly upon finalisation.

September’s data shows stronger growth in import GST collections than in domestic revenue, alongside a monthly decline in refunds. State-level performance remained uneven, with several major jurisdictions reporting growth and others recording lower collections. The statement does not attribute these movements to specific changes in consumption, prices, tax rates or compliance.

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