
	Home About Us Team Services Audit Corporate Finance Accounting Services Tax Advisory Litigation Capital Market Consultation Attestation & Due Diligence Startup Business Formation and Registration Compliance & Regulatory Filings Labour Law Advisory Virtual CFO Services MSME Consultancy Business Management Services Blog Video Gallery Knowledge Bank Calculators GST Calculator Tax Calculator TDS Calculator Calculate Net Profit Calculate Net Worth Effective Capital HRA NSC EMI Auto Loan Calculator Home Loan Calculator Get No. Of Installment RERA Calculator Developers Calculator Home Buyer Delay Interest Home Buyer Refund Bulletins RBI SEBI Notification Circular Income Tax Service Tax Central Sales Tax Excise Matters Customs Company Law Labour Laws FEMA The LLP Act 2008 Accounting Standard (INDAS) Others GST VAT Delhi VAT Maharastra VAT Gujarat VAT Telangana VAT Tamil Nadu VAT IGST UTGST Compensation Cess IBC Regulation Utilities Rates of TDS TDS Rates for N.R.I us 195 Rates of Income Tax Depreciation Rates Companies Act Depreciation Rates Income Tax Act ROC Filing Fees (Cos Act, 2013) ROC Fee Structure (Cos Act, 2013) Cost Inflation Index IFSC Codes MICR Codes Rates of NSC Interest Gold and Silver Rates Rates of Stamp Duty LLP Fees National Industries Classification HSN Rate List Deduction u/s 80TTA Vs 80TTB Links Quick Links Important Links GST/VAT Links Ease Of Doing Business Acts Direct Tax Income Tax Act Wealth Tax Act Income Declaration Scheme 2016 Indirect Tax Service Tax(Finance Act, 1994) Central Sales Tax Act, 1956 The Central Excise Act, 1944 Customs Act, 1962 Entry Tax Act Corporate Laws Companies Act, 2013 Companies Act, 1956 LLP ACT SEBI Act, 1992 VAT Laws Delhi Value Added Tax Act, 2004 MVAT Act, 2002 West Bengal VAT Act, 2003 Tamilnadu VAT ACT, 2006 Karnataka Value Added Tax Act, 2003 Gujarat Value Added Tax Act, 2003 UP VAT Act, 2008 Rajasthan Value Added Tax Act, 2003 Punjab Value Added Tax Act Haryana Value Added Tax Act Telangana VAT Act 2005 Andhra Pradesh VAT Act, 2005 Bihar Value Added Tax Act, 2005 Other Statutes ESI Act, 1948 PF Act, 1952 Profession Tax Act The Indian Partnership Act, 1932 Societies Registration Act, 1860 Competition Act, 2002 Reserve Bank of India Act, 1934 MRTP Act, 1969 Equalisation Levy Act, 2016 Right To Information Act, 2005 FEMA, 1999 Maharashtra RERA RERA, 2016 Insolvency & Bankruptcy Code, 2016 Benami Property Act 1988 GST Laws IGST Act , 2017 CGST Tax Act, 2017 UTGST Act, 2017 GST (Compensation to States) Act Rules Direct Tax Rules Income Tax Rules Wealth Tax Rules 1957 Income Declaration Scheme Rules 2016 Indirect Tax Rules GST Valuation Rules , 2016 Service Tax Rules CST (Delhi) Rules, 2005 CST (Maharashtra) Rules Customs Valuation Rules Cenvat Credit Rules, 2017 Entry Tax Rules Corporate Laws Rules Companies Rules, 2014 LLP Rules, 2009 LLP Winding up Rules, 2012 Cos Unpaid Dividend Rules, 1978 VAT Laws Rules Delhi VAT Rules, 2005 Maharashtra VAT Rules, 2005 West Bengal VAT Rules, 2005 Tamilnadu VAT Rules, 2007 Karnataka VAT Rules, 2005 Gujarat VAT Rules, 2006 Uttar Pradesh VAT Rules, 2008 Rajasthan VAT Rules, 2006 Punjab VAT Rules Haryana VAT Rules, 2003 Telangana VAT Rules 2005 Andhra Pradesh VAT Rules, 2005 Bihar Value Added Tax Rules, 2005 Other Statutes Profession Tax Rules NBFC Deposits Directions, 1998 NBFC & Misc NBC (Advt) Rules, 1977 NBFC Auditor Report Directions, 2008 Delhi Labour Welfare Fund Rules, 1997 Cost records and audit Rules, 2014 Baggage Rules, 2016 Equalisation Levy Rules, 2016 NCLT And NCLAT Rules Insolvency & Bankruptcy Rules Benami Property Rules, 2016 GST Rules CGST Rules, 2017 IGST Rules 2017 Forms Income Tax Forms ROC Forms (Cos Act, 2013) ROC Forms (Cos Act, 1956) Income Declaration Forms Wealth Tax Forms Service Tax Forms Companies Unpaid Dividend Forms NBFCs Forms LLP Winding up FEMA Forms LLP Forms CGST Forms GST Forms Accounts and Records Advance Ruling Appeals and Revision Assessment and Audit Composition Demands and Recovery Input Tax Credit Inspection, Search and Seizure Offences and Penalties Payment of Tax Refund Registration Returns Transitional Provisions Value of Supply Careers Contact Us

Blog Categories

GST (Goods and Service Tax) > GST Collections

Decoding GST Collections – June 2025: A Technical Review
Category: GST Collections, Posted on: 02/07/2025 , Posted By: CA Vipin Verma

Visitor Count:189

Decoding GST Collections – June 2025: A Technical Review

India’s Gross Goods and Services Tax (GST) revenue for June 2025 stood at ₹1,84,597 crore, reflecting a 6.2% year-on-year growth compared to ₹1,73,813 crore in June 2024. The uptick, although modest, indicates compliance stability amid evolving enforcement and policy measures by the GST Council and Ministry of Finance.

🔍 Composition of GST Revenues

GST revenue comprises:

CGST: ₹34,558 crore
SGST: ₹43,268 crore
IGST: ₹93,280 crore (including ₹44,600 crore from imports)
Cess: ₹13,491 crore

The domestic GST revenue rose to ₹1,38,906 crore in June 2025 from ₹1,32,800 crore in June 2024, showing a 4.6% growth. Meanwhile, GST from imports surged by 11.4%, underlining robust cross-border activity or price-based duties.

On a net basis (post-refunds), the Centre retained ₹1,59,106 crore in June 2025 (₹1,53,959 crore in June 2024), marking a 3.3% net revenue growth. However, total refunds shot up by 28.4%, hinting at either improved processing via ICEGATE or structural anomalies requiring vigilance.

📊 State-wise Performance: Divergence in Growth

The data shows asymmetric growth among States and UTs. Key highlights:

🚀 Top Performing States by Collection (June 2025):

State	Collection (₹ Cr)	Growth (%)
Maharashtra	₹30,553	6%
Karnataka	₹13,409	8%
Gujarat	₹11,040	-1%
Tamil Nadu	₹10,676	4%
Haryana	₹9,959	10%

Maharashtra, Karnataka and Haryana continue to anchor India’s GST structure, contributing significantly to total mop-up. Haryana posted a double-digit growth, indicating efficient enforcement or growth in the formal economy.

⚠️ States Showing Decline:

Punjab: -3%
Uttar Pradesh: -4%
Manipur: -36%
Mizoram: -29%

States like UP and Punjab, despite their economic base, are witnessing GST contractions. This may be attributable to E-invoice compliance issues, reduced industrial output, or delayed credit flows.

📈 Outliers and Surges:

Nagaland: +71%
Ladakh: +22%
Center Jurisdiction (CBIC): +27%

These figures suggest either a compliance catch-up effect, or base-year anomalies being corrected. However, consistent spikes like in Nagaland require validation against economic activity.

🔄 Revenue Settlement & Refund Pressure

Post-settlement SGST (including IGST sharing) for all States rose from ₹2.42 lakh crore (up to June 2024) to ₹2.48 lakh crore (up to June 2025), but growth is marginal at just 2%. This underscores the growing impact of higher refunds—which surged to ₹25,491 crore in June 2025 alone.

Refunds via ICEGATE (exports) and domestic processes rose by 46.4% and 14.1%, respectively—warranting a thorough audit trail to ensure no undue outflows or circular claims.

📌 Technical Takeaways

The total tax base expanded, with over 89 lakh GSTINs active as on June 30, 2025.
Despite gross growth, net revenue efficiency is under pressure due to growing refunds.
The Centre-State settlement ratio remains skewed in some regions, reflecting jurisdictional audit variances and revenue recognition timing.

🧮 Policy Implication

While overall GST trends appear positive, the Council may consider tightening norms on refunds, especially in high-spike jurisdictions. Improved automation (like GSTN-AI alerts), combined with risk-based audits, would help reduce leakage.

With Nirmala Sitharaman’s fiscal discipline approach, and GST being a primary indirect tax pillar, consistent monitoring and state-wise intervention will remain key to ensuring a balanced and buoyant GST ecosystem.

Disclaimer: The content of the blog does not create any responsibility of the firm / its authorized persons whose website is being accessed. The blog is not for legal use. Kindly verify the correctness of data/contents from your own sources. This is only for information purpose.