As the Goods and Services Tax (GST) regime completes eight years, the latest government statistical report presents a comprehensive picture of how India’s indirect tax system has evolved into one of the largest and most digitized in the world. Covering data till June 2025, the report highlights record revenue growth, compliance improvements, and a steady rise in taxpayer participation.
1. Rising Registrations and Active Tax Base
As of June 30, 2025, India has 1.53 crore active GST taxpayers, including 1.34 crore regular taxpayers and nearly 14.8 lakh composition taxpayers. Maharashtra leads with over 18.6 lakh active taxpayers, followed by Uttar Pradesh, Gujarat, Tamil Nadu, and Karnataka. Migrated taxpayers from the pre-GST regime account for over 40 lakh registrations.
The report notes a consistent upward trend in new registrations since April 2023, driven by better enforcement and digital ease of doing business.
2. Record GST Revenue Collection
In FY 2024–25, the total GST collections touched an all-time high of ₹22.08 lakh crore, up from ₹20.18 lakh crore in FY 2023–24. This includes:
- CGST: ₹4.13 lakh crore
- SGST: ₹5.16 lakh crore
- IGST: ₹11.25 lakh crore
- Compensation Cess: ₹1.53 lakh crore
The upward trend reflects robust economic activity and improved compliance, despite global headwinds.
3. Taxpayer Composition and Contribution
While proprietorships form 80% of total GST registrants, their contribution to tax collection remains modest at 13.27%. In contrast, private limited and public limited companies, constituting only 6.8% of taxpayers, contribute over 63% of total GST revenues (₹55 lakh crore+). Public sector undertakings alone account for nearly 9.4% of collections.
4. Compliance and Return Filing
Since its inception in 2017, over 164 crore GST returns have been filed. The highest single-day filing record stands at 32.65 lakh returns.
Filing compliance under GSTR-3B has also improved significantly — with over 95% of returns filed within the due date and near-total compliance by month-end.
5. Enforcement and Self-Compliance
Between June 2024 and May 2025, over 1.2 lakh DRC-01B/01C notices were issued, out of which nearly 90% were self-complied by taxpayers. This underscores growing voluntary compliance and the impact of digital nudges through data analytics and AI-based reconciliation.
6. Composition Scheme: Lower Base, Higher Efficiency
The composition scheme — catering to small taxpayers with turnover up to ₹1.5 crore — shows a decline in filer numbers but a steady rise in average tax paid per quarter. For Jan–Mar 2025, average tax per GSTIN stood at ₹10,541, up from ₹6,612 in mid-2019.
7. Turnover Insights
Taxpayers with turnover above ₹500 crore — just 0.1% of total registrations — contribute over 50% of total GST cash payments. In contrast, small businesses (below ₹1 crore turnover) form 60% of the taxpayer base but contribute less than 5% of collections.
8. State-Wise Highlights
- Maharashtra: ₹5.64 lakh migrated taxpayers; 18.6 lakh active registrations.
- Uttar Pradesh: 20.2 lakh active taxpayers.
- Delhi: 8.2 lakh active taxpayers — highest among Union Territories.
- Kerala: Over 4.2 lakh active taxpayers despite recurrent natural calamities.
9. Broader Trends
- Registrations: Net increase despite cancellations — showing economic expansion.
- Returns: Stable quarterly filings despite compliance fatigue.
- Digital Integration: GSTN’s analytics backbone continues to reduce evasion.
- Revenue Mix: Imports account for a steady 45% share of IGST collections.
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