Goods and Services Tax

Gross and Net GST revenue collections for the month of September, 2026
GST
Dated:- 1-10-2026

The gross and net GST revenue collections for the month of September, 2026.

Thanks,

Team GSTN

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Document 1GST Gross and Net Collections as on 30/9/2026 (Amount in crores)
Monthly Yearly
GST Collections Sep-25 Sep-26 % Growth Sep-25 Sep-26 % Growth
A B C D = C/B E F G = F/E
A.1. Domestic
CGST 33,645 37,762 2,21,817 2,42,922
SGST 41,836 45,363 2,75,291 2,91,150
IGST 49,853 54,871 3,27,354 3,40,294
Gross Domestic Revenue 1,25,334 1,37,996 10.1% 8,24,462 8,74,366 6.1%

A.2. Imports
IGST 52,031 65,525 2,92,627 3,71,912
Gross Import Revenue 52,031 65,525 25.9% 2,92,627 3,71,912 27.1%
A.3. Gross GST Revenue(A.1+A.2)
CGST 33,645 37,762 2,21,817 2,42,922
SGST 41,836 45,363 2,75,291 2,91,150
IGST 1,01,883 1,20,396 6,19,980 7,12,206
Total Gross GST Revenue 1,77,365 2,03,521 14.7% 11,17,088 12,46,278 11.6%
B.1. Domestic Refunds
CGST 3,397 3,1

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GST Revenue 1,49,517 1,76,520 18.1% 9,65,455 10,66,116 10.4%

Note:

(1) The above numbers are provisional and the actuals number may have slightly vary on finalisation.

Table 1: SGST & SGST portion of IGST settled to States/UTs in September, 2026

(Rs. in crore)

Pre-Settlement SGST Post-Settlement SGST1
State/UT Sep-25 Sep-26 Growth (%) Sep-25 Sep-26 Growth (%)
Jammu and Kashmir 291 203 -30% 659 670 2%
Himachal Pradesh 195 201 3% 397 537 35%
Punjab 738 878 19% 2,141 2,473 16%
Chandigarh 55 67 22% 181 211 17%
Uttarakhand 487 384 -21% 772 820 6%
Haryana 1,938 2,113 9% 3,884 4,445 14%
Delhi 1,395 1,493 7% 2,837 3,199 13%
Rajasthan 1,457 1,486 2% 3,525 3,695 5%
Uttar Pradesh 2,587 2,871 11% 5,806 7,277 25%
Bihar 784 950 21% 2,406 2,822 17%
Sikkim 31 96 210% 76 149 97%
Arunachal Pradesh 45 65 46% 138 149 8%
Nagaland 24 34 41% 84 95 13%
Manipur 18 44 150% 87 93 6%
Mizoram 14 17 24% 72 71 -1%
Tripura 40 41 3% 136 124 -9%
Meghalaya 51 58 13% 138 146 5%
Assam

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GST1
2025-26 2026-27 Growth 2025-26 2026-27 Growth
Jammu and Kashmir 1,542 1,538 0% 4,026 4,630 15%
Himachal Pradesh 1,383 1,417 2% 3,037 3,660 21%
Punjab 4,967 5,612 13% 13,101 15,314 17%
Chandigarh 372 414 11% 1,123 1,365 22%
Uttarakhand 3,292 2,740 -17% 5,007 5,799 16%
Haryana 12,700 13,331 5% 23,058 29,108 26%
Delhi 10,103 9,672 -4% 19,069 19,558 3%
Rajasthan 9,700 9,929 2% 22,113 24,488 11%
Uttar Pradesh 18,495 20,102 9% 41,025 48,604 18%
Bihar 5,247 5,307 1% 15,288 16,692 9%
Sikkim 281 339 20% 599 681 14%
Arunachal Pradesh 416 459 10% 1,106 1,142 3%
Nagaland 211 222 6% 620 630 2%
Manipur 197 199 1% 561 517 -8%
Mizoram 115 115 0% 465 492 6%
Tripura 290 307 6% 844 846 0%
Meghalaya 353 415 18% 870 995 14%
Assam 3,501 5,296 51% 8,764 10,854 24%
West Bengal 12,780 12,595 -1% 22,904 24,949 9%
Jharkhand 4,816 4,622 -4% 7,405 5,685 -23%
Odisha 9,220 10,219 11% 12,056 12,259 2%
Chhattisgarh 4,581 5,050 10% 7,161 6,260 -13%
Madhya Pradesh 7,501 7,679 2% 17,371 18,5

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2,549 18%
Chandigarh 229 238 4%
Uttarakhand 1,665 1,277 -23%
Haryana 9,882 10,097 2%
Delhi 5,691 6,354 12%
Rajasthan 4,165 4,151 0%
Uttar Pradesh 7,516 8,882 18%
Bihar 1,590 1,700 7%
Sikkim 396 194 -51%
Arunachal Pradesh 93 136 46%
Nagaland 55 76 39%
Manipur 37 92 145%
Mizoram 29 38 29%
Tripura 89 86 -4%
Meghalaya 191 164 -14%
Assam 1,287 2,415 88%
West Bengal 5,229 5,549 6%
Jharkhand 2,360 2,456 4%
Odisha 3,964 4,356 10%
Chhattisgarh 2,347 2,366 1%
Madhya Pradesh 3,041 3,198 5%
Gujarat 10,419 12,222 17%
Dadra and Nagar Haveli and Daman & Diu 366 384 5%
Maharashtra 25,973 29,986 15%
Karnataka 12,001 13,884 16%
Goa 533 494 -7%
Lakshadweep 2 1 -21%
Kerala 3,010 3,328 11%
Tamil Nadu 10,670 10,188 -5%
Puducherry 259 179 -31%
Andaman and Nicobar Islands 35 50 42%
Telangana 4,512 5,327 18%
Andhra Pradesh 3,384 3,599 6%
Ladakh 44 50 15%
Other Territory 206 265 28%
Center Jurisdiction 392 536 37%
Grand Total 1,25,334 1,37,996 10%

2 Does not include GST o

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6 Haryana 2,97,005 4,529 5,595 19,705 29,829 3,71,679 6,190 7,736 22,850 36,775 10,719 13,331 42,555 66,605 -3.5% 24.2% 10.1%
7 Delhi 3,86,872 3,523 4,061 9,554 17,138 5,57,201 4,951 5,611 14,713 25,275 8,474 9,672 24,268 42,414 0.0% 4.5% 2.7%
8 Rajasthan 4,03,437 3,587 4,404 4,172 12,163 5,88,566 4,354 5,525 4,560 14,439 7,941 9,929 8,732 26,601 -4.0% -5.4% -4.7%
9 Uttar Pradesh 10,37,116 7,469 9,252 11,485 28,206 12,13,745 8,793 10,850 10,527 30,170 16,262 20,102 22,012 58,376 16.2% 12.3% 14.2%
10 Bihar 3,35,927 1,249 2,181 1,421 4,850 4,07,989 1,430 3,127 715 5,271 2,679 5,307 2,135 10,122 7.4% -6.2% -0.1%
11 Sikkim 5,267 99 167 421 687 6,929 121 171 179 472 220 339 600 1,159 -48.6% -59.8% -53.8%
12 Arunachal Pradesh 9,684 113 136 39 288 13,376 266 323 54 644 379 459 93 932 3.0% 15.1% 11.1%
13 Nagaland 4,866 70 78 34 182 6,935 110 144 70 323 180 222 103 505 0.8% 22.7% 13.8%
14 Manipur 6,860 41 52 20 113 9,467 123 147 39 309 164 199 59 422 3.2% 6.1% 5.3%
15 Mizoram 4,354 3

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61 10,383 12,066 11,662 34,111 8,26,992 13,152 14,954 13,545 41,651 23,535 27,020 25,206 75,762 13.9% 10.2% 11.9%
26 Dadra and Nagar Haveli 7,266 145 182 668 995 9,973 222 313 1,120 1,654 367 494 1,788 2,649 12.4% 10.7% 11.3%
27 Maharastra 8,96,188 25,739 29,050 36,263 91,051 12,09,143 31,003 34,350 36,893 1,02,246 56,742 63,400 73,156 1,93,297 13.1% 4.9% 8.6%
29 Karnataka 4,73,053 10,743 12,813 19,278 42,834 6,72,921 12,471 14,410 17,178 44,058 23,214 27,223 36,456 86,892 10.5% 11.7% 11.1%
30 Goa 21,088 426 519 399 1,344 30,331 792 926 481 2,199 1,218 1,446 880 3,544 -9.0% 4.2% -1.2%
31 Lakshadweep 286 3 4 1 8 283 2 2 1 5 5 6 3 14 -4.2% -20.8% -11.3%
32 Kerala 1,85,870 4,446 5,181 1,943 11,569 2,71,826 3,065 3,789 1,336 8,189 7,510 8,970 3,279 19,759 12.7% 7.1% 10.3%
33 Tamil Nadu 5,42,132 8,288 10,103 10,320 28,712 7,39,648 10,601 13,744 10,906 35,250 18,889 23,847 21,225 63,962 -2.3% -3.9% -3.2%
34 Puducherry 10,911 81 117 276 475 16,238 134 179 409 721 215 296 684 1,196 -5.

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Prior communication of CGST arrest authorisation is required; summonses cannot replace a distinct pre-arrest notice.
Case-Laws
GST
CGST arrest commences when the person is actually deprived of liberty and placed in custody, not merely when present during a search, inquiry or statement recording. The twenty-four-hour period for production before a Magistrate runs from that actual arrest. Where a judicial undertaking requires seven working days' prior notice of arrest, a summons requiring attendance, evidence or documents is insufficient because it does not communicate a contemplated arrest. The Commissioner's arrest authorisation must contain and disclose reasons to believe, supporting material and application of mind before arrest. An arrest memo cannot substitute for that authorisation; failure of prior communication vitiates the arrest and later remand cannot cure the defect.
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GST search seizure powers exclude cash and securities absent a statutory nexus, requiring return or refund of unlawfully seized funds.
Case-Laws
GST
Section 67(2) of the CGST Act does not permit seizure of cash or securities merely because they are found during a GST search. Goods excludes money and securities, and the residuary expression “things” cannot be used to include items expressly excluded from goods. Cash being allegedly unaccounted, or an unsatisfactory explanation of its source, does not by itself establish the necessary nexus with GST proceedings. Money seized without authority must be returned or refunded. Interest and compensation for the unlawful seizure were not awarded, and other remedies remain available in law.
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Inverted duty refunds remain available where higher-taxed packing materials create accumulated ITC, despite restrictive administrative circulars.
Case-Laws
GST
Refund of unutilised input tax credit under an inverted duty structure remains available where higher-taxed packing materials used to make sulphur marketable in customised packets cause credit accumulation, even though the principal goods at input and output stages are identical. Statutory refund conditions do not exclude such claims based on identity of the principal goods. CBIC circulars issued for uniform implementation cannot add restrictions or curtail the statutory entitlement. The Tribunal upheld the taxpayer's refund and directed release of the sanctioned amount, dismissing the Revenue's appeal.
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Misdescription of goods in transit records supports section 129 tax and penalty; post-interception documents cannot cure the breach.
Case-Laws
GST
Transporting separately identifiable higher-value copper scrap under transit documents describing aluminium scrap constitutes more than a classification dispute or clerical error and supports an inference of intent to evade tax. Tax and penalty under section 129 may follow where the discrepancy conceals higher-value goods, particularly alongside repeated document irregularities. An invoice and e-way bill generated only after interception are post-detection measures; without statutory authority, they cannot validate the original transit-document breach or rebut the inference of tax evasion.
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Pre-movement e-way bill compliance makes post-interception documents ineffective, supporting detention and penalty for undocumented goods in transit.
Case-Laws
GST
Pre-movement e-way bill compliance requires the e-way bill to be generated before goods begin moving, with the tax invoice and e-way bill carried by the person in charge. Generating those documents only after interception does not cure transportation undertaken without them. Their absence at interception creates a rebuttable presumption of intent to evade tax, which may be displaced only by a reasonable explanation. The explanation did not rebut that presumption, and the detention-related penalty under section 129 was sustained.
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E-invoice procedural lapse alone cannot sustain detention penalty where transport records establish a genuine taxable supply without tax evasion.
Case-Laws
GST
Non-generation of an e-invoice bearing IRN/QR Code before movement of goods is a procedural breach, but it does not by itself warrant detention penalty under Section 129. Where the tax invoice, e-way bill and lorry receipt identify the parties, goods, value and tax liability, and a later e-invoice matches the transaction, the lapse does not conclusively establish intent to evade tax absent fictitious documents, mismatched goods, value suppression or concealed supply. On these facts, the Section 129 penalty was unsustainable, the appellate order was set aside, and consequential relief was granted subject to statutory procedure.
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Fraud-based GST recovery requires show cause notices to state foundational facts, not merely recite statutory grounds.
Case-Laws
GST
Section 74(1) may be invoked for delayed GST payment only where the show cause notice discloses foundational facts permitting an inference of fraud, wilful misstatement, or suppression with intent to evade tax. Mere mechanical reproduction of those statutory expressions does not satisfy that condition. Because the notice contained no such factual basis, recourse to section 74(1) was unwarranted; the Tribunal sustained the setting aside of the proceedings and dismissed the Revenue's appeal.
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GST cross-empowerment remains effective without conditional notification, while duplicate proceedings require established safeguards against overlapping inquiries.
Case-Laws
GST
GST cross-empowerment permits Central and State officers to undertake intelligence-based enforcement action. A notification under section 6(1) is intended to prescribe conditions for that authority rather than operate as a precondition; its absence therefore does not make cross-empowerment inoperative or restrict its exercise. Protection against duplicate proceedings and the treatment of overlapping inquiries remain subject to applicable Supreme Court conclusions and guidelines. The writ-court orders were set aside, and the matters were remanded for fresh disposal under those principles.
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Expiry of seizure period requires release of seized mobile phones and debit cards where no extension order exists.
Case-Laws
GST
Section 67(7) of the CGST Act prevents continued retention of seized articles beyond six months unless an order extends the seizure. Where no extension order existed, the seized mobile phones and bank debit cards could no longer remain under seizure. The investigating officer was directed to return the articles immediately upon production of a certified order copy and acknowledgement.
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Cash seizure under GST search powers was impermissible, requiring interest on refunded cash and release of retained devices.
Case-Laws
GST
Cash does not fall within the category of articles that may be seized during a search under section 67 of the CGST Act. Retention of seized cash until refund is illegal, and refund does not extinguish entitlement to accrued interest; the interest must be calculated and paid. Following issuance of a demand-cum-show-cause notice, seized mobile phones, pen drives and a bank card are liable to be released forthwith upon production of a certified copy of the order.
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Electronic Cash Ledger balances do not discharge GST liabilities until debit, sustaining delayed-payment interest and recovery.
Case-Laws
GST
Self-assessed GST liability is discharged only when amounts credited to the Electronic Cash Ledger are debited and appropriated towards the relevant liability through the return. Mere deposit in the ledger before the return due date does not constitute payment or prevent interest under Section 50(1); interest accrues until actual debit, notwithstanding unsubstantiated technical difficulties. Recovery of the resulting interest after issuance of notice and consideration of objections does not breach principles of natural justice. The challenge to the interest demand and recovery proceedings was dismissed.
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Doctrine of merger preserves writ review after time-barred GST registration appeal and enables conditional registration restoration.
Case-Laws
GST
Doctrine of merger did not apply where a statutory appeal against GST registration cancellation was summarily dismissed as time-barred; the original cancellation order therefore remained open to challenge under Articles 226 and 227. HC held that dismissal on limitation did not bar writ relief. On the registrant's bona fide explanation for failing to answer the show-cause notice, HC adopted a justice-oriented approach, quashed the cancellation, and directed restoration conditional on timely filing of returns and payment of outstanding tax, interest and penalty. Relief was confined to the peculiar facts and declared non-precedential.
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Input tax credit requires supplier tax payment; insolvency proceedings do not remove the recipient's statutory condition.
Case-Laws
GST
Input tax credit remains conditional on actual payment of the tax charged by the supplier to the Government. The statutory conditions for credit operate conjointly; a recipient who avails credit without ensuring that the supplier paid the corresponding tax cannot retain it, and the credit is recoverable according to law. Supplier insolvency and an approved insolvency resolution plan do not waive or displace this statutory tax-payment condition. The writ petition challenging recovery of the credit was dismissed.
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Retrospective input tax credit relief protects timely GSTR-3B claims from limitation-based denial and consequential liabilities.
Case-Laws
GST
Retrospective section 16(5) permits input tax credit for specified financial years where claimed through GSTR-3B filed by the prescribed deadline, overriding the earlier limitation in section 16(4). GSTR-3B functions as the section 39 return for this purpose. Credit is availed when claimed and credited to the Electronic Credit Ledger; later utilisation does not constitute delayed availment. Discrepancies in GSTR-9 or GSTR-9C cannot by themselves extinguish credit already claimed through GSTR-3B. A demand founded solely on limitation cannot be sustained on new substantive grounds absent from the show-cause notice and original adjudication. Interest and penalty dependent exclusively on an invalid credit denial lack an independent basis.
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Blocked Input Tax Credit Requires Specific Exclusions, While Interest Applies Only to Credit Actually Utilised
Case-Laws
GST
Blocked input tax credit must be assessed against the specific statutory exclusion applicable to each supply; the blocked-credit provision cannot operate as a generic residuary ground. Claimants must prove eligibility, any exception, and invoice-to-asset and business-use nexus through contemporaneous records, while assets claimed as plant and machinery must meet the statutory definition. Credits for gifts, food and catering, and unsupported expenditure were disallowed. A lawfully leviable cess separately charged must be included in taxable value. Interest on inadmissible credit applies only where wrongly availed credit is utilised, from utilisation until reversal or payment. Penalty depends on the prescribed statutory conditions and is limited to tax legally sustained, subject to recomputation.
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E-way bill vehicle-number mismatch raises competing views on tax-evasion intent and penalty where commercial records identify the correct vehicle.
Case-Laws
GST
An e-way bill showing a wholly different vehicle number generated differing views on whether a penalty for tax-evasion intent could arise. The Judicial Member considered correct Part B vehicle particulars mandatory, treated post-interception correction as ineffective, and found that the circumstances created a rebuttable presumption of evasion that remained unrebutted. The Technical Member treated invoices and commercial records showing the correct vehicle as evidence of a genuine transaction, concluding that a mismatch alone, absent a finding of evasion intent, could not support penalty. The point of difference was referred to another Member; the departmental appeal remains undecided.
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GST Show Cause Notices Initiate Adjudication, Leaving Audit and Limitation Objections for Statutory Determination Rather Than Writ Intervention
Case-Laws
GST
GST show cause notices initiate, rather than conclusively determine, tax liability. Statutory adjudication must consider the registered person's reply; recording the reply as unsatisfactory does not preclude independent examination of whether it received adequate consideration. Objections concerning audit findings, limitation, tax computation and treatment of deposits fall for determination by the Adjudicating Authority. Writ intervention should not ordinarily pre-empt that statutory process, and substantive objections remain available during adjudication.
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GST penalty liability for fraudulent invoices reaches non-taxable beneficiaries only upon proof of benefit retention and transaction instigation.
Case-Laws
GST
Section 122(1A) of the CGST Act may impose a penalty on any person, including an unregistered or non-taxable person, rather than only a taxable person. It applies only where a specified contravention under Section 122(1) is established and it is independently proved that the person retained the transaction's benefit and that the transaction occurred at that person's instance. As a penal provision, it operates prospectively for underlying acts or transactions occurring from 1 January 2021, rather than by reference to the show-cause notice date. Statutory appeals remain available for fact-specific findings despite writ determination of recurring legal questions.
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Hookah service in designated smoking areas remains prohibited despite self-service or rental models under tobacco-control rules.
Case-Laws
GST
Hookah service in designated smoking areas is absolutely prohibited: the post-2017 replacement of “no other service” with “no service” bars every form of service, including self-service or purported rental models. Preparing, supplying, operating, or maintaining hookah for consideration remains a service because its use requires apparatus and technical assistance; patrons lack the unrestricted possession and control required for a rental. Food-safety law does not cover tobacco products, and municipal law provides no separate hookah-licensing power. Police may enforce smoking-in-public-place and tobacco-sale restrictions through statutory search, seizure, confiscation, and penalty powers.
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Input tax credit on fresh IPO issue expenses is available when proceeds further the company's business activities.
Case-Laws
GST
Input tax credit on expenses attributable to the fresh issue component of an initial public offering is available where the net proceeds are used in furtherance of the company's business. Services used to raise capital for expansion, capital expenditure, working capital, repayment of borrowings and other business purposes have a substantial nexus with business operations and do not fall within blocked credits. In contrast, credit is unavailable for expenses attributable to an offer for sale by existing shareholders because those proceeds accrue to the shareholders rather than the company.
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Extended GST limitation permits distinct scrutiny-based demands despite prior audit, but requires fraud, wilful misstatement, or tax-evasive suppression.
Notes
GST
Section 74's five-year limitation applies only where fraud, wilful misstatement or suppression of facts to evade tax provides the statutory basis for the demand. Section 61 return scrutiny and Section 65 audit are separate processes; prior audit findings or Section 73 action do not automatically bar a later Section 74 notice where scrutiny identifies a materially distinct unreconciled input tax credit discrepancy. Departmental knowledge is relevant only if the later notice rests on identical disclosed facts and grounds. At the notice stage, the taxpayer must contest duplication, computation and the alleged intent to evade in reply. If an appellate authority, tribunal or court finds Section 74 ingredients unestablished, Section 75(2) permits treatment of the notice under Section 73, subject to limitation and sustainable underlying liability.
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Blocked construction input tax credit persists despite taxable rental income, subject only to proven plant or structural-support exceptions.
Notes
GST
Input tax credit for construction of immovable property used in a rental business remains subject to statutory blocked-credit restrictions. Although renting is a taxable supply of services, the general business-use entitlement does not override the bar on works contract services for construction or goods and services used to construct immovable property on the taxpayer's own account. Taxable rental income alone neither meets the exception for further supply of works contract services nor establishes that a building is qualifying plant. Eligibility may depend on a fact-specific functionality analysis or proof that expenditure relates to a foundation or structural support integral to identified plant and machinery. Claims must also satisfy timing, documentary, disclosure and utilisation requirements; inadequate statutory disclosure may trigger fraud or suppression-based demand, interest and penalty exposure.
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Inverted duty structure refunds require proof that cotton yarn was manufactured rather than merely traded before eligibility is determined.
Case-Laws
GST
Eligibility for an inverted duty structure refund on cotton yarn depends on factual verification of whether the claimant manufactured yarn using cotton fibre, packing materials and consumables, or merely traded in yarn. Documentary examination must establish the nature of the activity before refund eligibility is determined. Refund-rejection and appellate orders were quashed, with the claims remitted for factual verification and fresh final orders.
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Reliance on Quashed GST Circular Requires Fresh Examination of Inverted-Duty Refund Eligibility for Cotton-Yarn Clearances.
Case-Laws
GST
Reliance on a previously quashed departmental circular could not sustain rejection of an inverted-duty refund claim for cotton-yarn clearances. High Court quashed the appellate order because it rested on that circular and required fresh examination of the inputs procured and their use in manufacturing and clearing cotton yarn before refund eligibility could be determined. The refund claims were remitted for fresh examination, with refund to be granted if eligibility is established.
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