MINISTER OF STATE IN MINISTRY OF FINANCE
(SHRI PANKAJ CHAUDHARY)
(a): The details of gross GST collection during the FY 2021-22 is as follows: -
(in Rs. Crore)
Month Amount
April-21 1,39,708
May-21 97,821
June-21 92,800
July-21 1,16,393
August-21 1,12,020
September-21 1,17,010
October-21 1,30,127
November-21 1,31,526
December-21 1,29,780
January-22 1,40,986
February-22 1,33,026
Entities pay GST on the basis of output tax and input tax credit on the value of supply of goods or services and applicable tax rate. Inflation adjusted figures of tax collection is not maintained.
(b) & (c): As per Section 7 of the GST (Compensation to States) Act, 2017, the States are required to be compensated for loss of revenue due to implementation of GST (w.e.f. 01.07.2017) for 5 years’ period. During transition period, the States’ revenues are protected at 14% growth rate per annum over the base year revenue (2015-16). Accordingly, the States are being compensated for any shortfall against their protected revenue. The year-wise details of GST compensation released to States/ UTs is as per Annexure.
(d): No Sir, The back to back loan of Rs. 1.10 lakh crore & Rs. 1.59 Lakh crore released to States/ UTs in lieu of GST compensation respectively in year 2020-21 and 2021-22 is over and above the Net Borrowing Ceiling of the States fixed for the purpose of Article 293 of Constitution of India.
(e): GST rates are notified based on the recommendations of the GST Council. The Council has set up a Group of Ministers to recommend measures for GST rate rationalization with an objective to simplify the rate structure, to reduce classification related disputes and enhance GST revenue. The recommendation of the Group of Ministers, as and when received, shall be considered by the Council for making recommendations as it considers appropriate.
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Annexure
Details of GST Compensation released to States/ UTs during the year
(Rs. in crore)
S.No Name of State/UT FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 Total
(1) (2) (3) (4) (5) (6) (7) (8)
1 Andhra Pradesh 382 0 1841 3527 3117 8868
2 Arunachal Pradesh 15 0 0 6 0 21
3 Assam 886 466 879 1370 1014 4615
4 Bihar 3041 2571 3525 4359 1945 15441
5 Chhattisgarh 1483 2261 3081 3212 1217 11254
6 Delhi 157 4182 7436 5522 6446 23743
7 Goa 252 476 819 813 911 3271
8 Gujarat 3687 6149 10647 11335 8207 40024
9 Haryana 1199 2820 5453 5066 2909 17447
10 Himachal Pradesh 539 2037 1877 1764 1168 7385
11 J & K 1137 1462 2279 2171 893 7942
12 Jharkhand 1265 1029 1532 1958 1526 7310
13 Karnataka 6246 10754 14497 13789 8976 54263
14 Kerala 1772 2884 5575 6721 3856 20808
15 Madhya Pradesh 2511 2866 4531 5293 3095 18296
16 Maharashtra 1488 8330 15018 17423 17834 60094
17 Manipur 24 0 0 22 0 46
18 Meghalaya 124 73 101 172 163 633
19 Mizoram 0 0 0 11 0 11
20 Nagaland 0 0 0 14 0 14
21 Odisha 2019 3390 3929 4362 1663 15362
22 Puducherry 333 592 862 607 329 2723
23 Punjab 4037 7129 8805 9694 4442 34107
24 Rajasthan 2598 2176 4440 5633 3746 18593
25 Sikkim 6 0 0 26 9 42
26 Tamil Nadu 632 3151 8922 11142 6697 30544
27 Telangana 169 0 2263 3103 2006 7541
28 Tripura 129 155 171 277 101 833
29 Uttar Pradesh 2124 308 5180 9324 8299 25235
30 Uttarakhand 1283 2037 2477 2496 1475 9768
31 West Bengal 1608 1977 4359 5776 4531 18251
Total 41146 69275 120498 136988 96576 464484
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