India’s gross Goods and Services Tax (GST) collections rose 22.9% year-on-year to ₹2,31,290 crore in October 2026, compared with ₹1,88,125 crore in October 2025, according to the provisional revenue report as on October 31, 2026.
The increase reflected growth in both domestic collections and GST on imports, with import revenue expanding considerably faster. Net GST revenue, after refunds, increased 25.6% to ₹2,03,356 crore, against ₹1,61,900 crore a year earlier.
Domestic GST Revenue Grows 15.8%
Gross domestic GST revenue stood at ₹1,59,044 crore in October 2026, up 15.8% from ₹1,37,328 crore in the corresponding month last year.
Domestic collections comprised Central GST (CGST) of ₹42,935 crore, State GST (SGST) of ₹51,340 crore and Integrated GST (IGST) of ₹64,769 crore. In October 2025, the corresponding figures were ₹36,547 crore, ₹45,134 crore and ₹55,647 crore, respectively.
After domestic refunds of ₹14,007 crore, net domestic GST revenue reached ₹1,45,037 crore, registering growth of 16.4% over ₹1,24,567 crore in October 2025.
Import GST Revenue Jumps 42.2%
Gross GST revenue from imports increased to ₹72,246 crore in October 2026 from ₹50,796 crore a year earlier, registering growth of 42.2%.
The report’s net customs GST revenue measure rose 56.2% to ₹58,319 crore from ₹37,333 crore. This measure is calculated in the report by deducting export GST refunds processed through ICEGATE from gross import GST revenue. It is distinct from total customs duty collections.
The figures show a particularly strong increase in import-linked GST receipts. However, the report does not provide a sector-wise explanation or establish how much of the increase arose from changes in import volumes, prices or other factors.
October GST Collections At A Glance
| Particulars | October 2025 | October 2026 | Growth |
| Gross domestic GST revenue | ₹1,37,328 crore | ₹1,59,044 crore | 15.8% |
| Gross import GST revenue | ₹50,796 crore | ₹72,246 crore | 42.2% |
| Total gross GST revenue | ₹1,88,125 crore | ₹2,31,290 crore | 22.9% |
| Total refunds | ₹26,225 crore | ₹27,934 crore | 6.5% |
| Net domestic GST revenue | ₹1,24,567 crore | ₹1,45,037 crore | 16.4% |
| Net customs GST revenue | ₹37,333 crore | ₹58,319 crore | 56.2% |
| Total net GST revenue | ₹1,61,900 crore | ₹2,03,356 crore | 25.6% |
Figures and growth rates are reproduced from the provisional report.
Refunds Increase 6.5% To ₹27,934 Crore
Total GST refunds increased 6.5% to ₹27,934 crore during October 2026, compared with ₹26,225 crore in October 2025.
Domestic refunds rose 9.8% to ₹14,007 crore from ₹12,761 crore. Export GST refunds processed through ICEGATE increased 3.4% to ₹13,927 crore from ₹13,463 crore.
With gross collections growing faster than refunds, net GST revenue recorded a higher annual growth rate than gross revenue during the month.
April–October Gross Collections Reach ₹14.78 Lakh Crore
For April–October 2026, cumulative gross GST collections stood at ₹14,77,569 crore, up 13.2% from ₹13,05,213 crore in the corresponding period of the previous financial year.
Cumulative gross domestic revenue increased 7.4% to ₹10,33,411 crore from ₹9,61,790 crore. Gross import GST revenue rose 29.3% to ₹4,44,158 crore from ₹3,43,423 crore.
Total refunds for the seven-month period increased 16.9% to ₹2,08,083 crore. Domestic refunds stood at ₹1,18,350 crore, up 19.7%, while export GST refunds through ICEGATE reached ₹89,733 crore, up 13.4%.
Cumulative net GST revenue increased 12.6% to ₹12,69,486 crore from ₹11,27,355 crore. Within this, net domestic revenue rose 6% to ₹9,15,061 crore, while net customs GST revenue increased 34.1% to ₹3,54,425 crore.
Maharashtra Leads State-Wise Domestic Collections
Maharashtra recorded the highest domestic GST collections in the report’s October state-wise table at ₹35,150 crore, up 13% from ₹31,013 crore a year earlier. These state-wise figures exclude GST on imports of goods.
Karnataka collected ₹15,922 crore, registering 18% growth, followed by Gujarat at ₹13,516 crore, up 16%. Tamil Nadu reported ₹11,661 crore, up 3%, while Haryana collected ₹11,529 crore, up 17%.
Uttar Pradesh’s collections increased 24% to ₹10,235 crore, while Delhi recorded ₹9,298 crore, up 10%. West Bengal collected ₹6,055 crore, up 17%, and Telangana reported ₹5,958 crore, up 14%.
Among other states, Assam recorded 47% growth to ₹1,934 crore, Manipur 40% to ₹90 crore and Meghalaya 35% to ₹216 crore. Jharkhand’s collections rose 31% to ₹2,821 crore, while Madhya Pradesh recorded 29% growth to ₹3,768 crore.
Some jurisdictions reported declines. Sikkim’s collections fell 28% to ₹221 crore, Ladakh’s declined 20% to ₹63 crore, Puducherry’s fell 7% to ₹179 crore and Himachal Pradesh’s slipped 2% to ₹704 crore.
States’ Post-Settlement SGST Revenue Crosses ₹1 Lakh Crore
Aggregate post-settlement SGST revenue for states and Union Territories reached ₹1,03,341 crore in October 2026, compared with ₹91,358 crore in October 2025, reflecting rounded growth of 13%.
The report defines post-settlement revenue as states’ and Union Territories’ GST revenue together with the SGST portion of IGST settled to them.
Maharashtra’s post-settlement revenue stood at ₹19,101 crore, followed by Karnataka at ₹8,919 crore, Uttar Pradesh at ₹8,408 crore and Gujarat at ₹8,391 crore. Tamil Nadu recorded ₹7,460 crore and Haryana ₹5,633 crore.
For April–October 2026, aggregate post-settlement SGST revenue increased 15% to ₹6,82,142 crore from ₹5,91,353 crore in the corresponding period last year.
All figures are provisional and may change upon finalisation.
Membership Required to Access Notification Details & Copy
To view the complete Notification Details and Download Copy, you must have an active membership. Please subscribe to continue.
Read More: GSTAT Appeal Remedy: Supreme Court Declines To Interfere With HC’s Dismissal Of GST Writ Petition
