7 Years of

GST

GST
Years of
Commitment 7
A Statistical Report on Completion of 7
Years of GST

1
7 Years of
GST

Registration

2
67Years
Yearsofof
GST
GST

Registration Trend (Apr – 2022 till June – 2024)

Registration Trend (Active Taxpayers Net of Cancellations)
1,75,00,000

1,40,00,000

1,05,00,000

70,00,000

35,00,000

0
Nov-22

Nov-23
Apr-22

Apr-23

Apr-24
Mar-23

Mar-24
May-22

May-23

May-24
Jul-22

Jul-23
Jan-23

Jan-24
Oct-22

Oct-23
Aug-22

Sep-22

Dec-22

Aug-23

Sep-23

Dec-23
Feb-23

Feb-24
Jun-22

Jun-23

Jun-24
Migrated New Registrations

• Figures as at the end of the month

• Figures include all kinds of Registration except UIN
• Figures are net of cancellation and revocation of cancellation with retrospective effect
• The number of migrated taxpayers is as per date of liability (not when the migration got completed) which is 1st July
2017, irrespective of date of migration.
3
67Years
Yearsofof
GST
GST

Active Taxpayers as on 30th Jun 2024: Summary

Normal Composition Input Service Tax Collector Tax Deductor at

Others
Taxpayers Taxpayers Distributor at source source

1,28,47,531 15,08,099 8,127 21,301 3,04,441 3552

Migrated from
Total
Pre-GST
1,46,93,051 42,55,035

4
 67Years
Yearsofof
GST
GST
Composition Input Service Casual Tax Collector at Tax Deductor at Migrated out of
State Name Normal Taxpayers Total UIN Holders
Taxpayers Distributor Taxpayers source source Total
Andaman and Nicobar Islands 4,661 699 5 3 96 353 5,817 744 0
Active Taxpayers as on 30th June 2024: Distribution

Andhra Pradesh 3,21,849 90,179 71 14 622 5,074 4,17,810 1,24,764 292

Arunachal Pradesh 15,079 2,102 3 0 118 1,529 18,831 2,226 5
Assam 1,89,201 34,658 62 2 374 4,118 2,28,415 56,070 33
Bihar 5,17,997 1,08,351 113 4 509 17,623 6,44,597 1,14,563 130
Center Jurisdiction 0 0 0 0 0 0 615 0 0
Chandigarh 28,776 1,604 91 39 275 814 31,599 12,369 3
Chattisgarh 1,43,884 33,603 31 48 360 4,206 1,82,132 56,153 23
Dadra and Nagar Haveli 14,795 577 3 3 190 287 15,855 5,371 0
Daman and Diu 2 0 0 0 0 0 2 0 1
Delhi 7,82,064 16,188 1,159 42 1,769 3,102 8,04,329 2,51,559 327
Goa 38,072 5,336 80 5 269 854 44,616 15,335 13
Gujarat 10,81,224 94,204 369 16 1,088 20,794 11,97,696 3,52,720 68
Haryana 5,21,532 14,476 709 6 1,219 4,023 5,41,968 1,45,621 31
Himachal Pradesh 1,09,229 16,443 35 4 279 2,016 1,28,006 37,043 25
Jammu and Kashmir 1,30,211 8,815 15 7 219 8,102 1,47,369 34,854 10
Jharkhand 1,85,911 15,335 40 1 369 3,974 2,05,630 52,662 40
Karnataka 8,92,839 1,01,005 567 83 1,682 19,876 10,16,056 3,36,388 85
Kerala 3,54,346 52,199 103 22 948 8,486 4,16,104 1,53,453 35
Ladakh 7,677 631 1 0 63 633 9,005 1,347 0
Lakshadweep 260 27 0 0 77 31 395 10 0
Madhya Pradesh 4,73,232 50,927 146 9 740 21,609 5,46,663 1,86,725 97
Maharastra 15,90,577 1,20,844 2,166 33 1,768 46,382 17,61,780 5,64,304 300
Manipur 12,247 1,575 15 0 146 655 14,638 1,987 2
Meghalaya 28,041 2,171 10 4 145 635 31,006 6,347 5
Mizoram 7,709 193 4 0 104 344 8,354 1,281 2
Nagaland 8,410 1,947 3 0 113 366 10,839 2,081 7
Odisha 3,06,693 27,099 66 3 373 4,671 3,38,906 91,414 45
Other Territory 70 0 0 0 2 1 73 0 0
Puducherry 21,354 2,455 7 0 208 398 24,422 8,280 3
Punjab 3,64,893 36,844 81 70 602 3,798 4,06,288 1,37,197 15
Rajasthan 7,32,497 1,26,214 123 13 860 21,965 8,81,674 2,73,930 88
Sikkim 10,020 756 5 1 128 436 11,346 2,043 4
Tamil Nadu 10,64,753 64,989 523 39 1,478 18,116 11,49,899 3,70,671 122
Telangana 4,45,383 60,895 421 78 884 22,363 5,30,027 1,25,242 58
Tripura 28,206 2,939 18 0 155 1,295 32,613 8,446 7
Uttar Pradesh 15,54,912 3,23,489 497 13 1,621 39,654 19,20,186 4,66,862 234
Uttarakhand 1,67,004 34,117 49 7 468 3,684 2,05,329 52,531 11
West Bengal 6,91,921 54,213 536 25 980 12,174 7,59,851 2,02,442 189
Grand Total 1,28,47,531 15,08,099 8,127 594 21,301 3,04,441 1,46,90,741 42,55,035 2,310
5
 New Registrations + Revocations
GST
GST

1,50,000
2,25,000
3,00,000

75,000

0
67Years

Apr-22
Yearsofof

May-22

Jun-22

Jul-22

Aug-22

Sep-22

Oct-22

Nov-22

Dec-22

Jan-23

Feb-23

Mar-23

Apr-23

6
May-23

Jun-23

Jul-23

Aug-23

Sep-23

Oct-23

Nov-23

Dec-23
New + Revocation
No. of Cancellation

Jan-24

Feb-24

Mar-24

Apr-24

May-24
Trend of Cancellation and Revocation of GST Registration

Jun-24
0
100000
200000
300000

Canecllation
67Years
Yearsofof
GST
GST

Returns

7
67Years
Yearsofof
GST
GST

Total Returns Filed (Since July’17)

Total Returns Filed – Quartey wise since July'17 (Cumulative)
4,400
Millions

4,125
3,850
3,575
3,300
3,025
2,750
2,475
2,200
1,925
1,650
1,375
1,100
825
550
275
0
(2 Qrt)

(3 Qrt)

(4 Qrt)

(1 Qrt)

(2 Qrt)

(3 Qrt)

(4 Qrt)

(1 Qrt)

(2 Qrt)

(3 Qrt)

(4 Qrt)

(1 Qrt)

(2 Qrt)

(3 Qrt)

(4 Qrt)

(1 Qrt)

(2 Qrt)

(3 Qrt)

(4 Qrt)

(1 Qrt)

(2 Qrt)

(3 Qrt)

(4 Qrt)

(1 Qrt)

(2 Qrt)

(3 Qrt)

(4 Qrt)

(1 Qrt)
FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25

**Note
• The figures include the filing trend all GST Returns combined
• Highest Returns Filed in a day - 24.85 Lakhs
• Over 138.68 Crores Returns filed till June 2024 8
67Years
Yearsofof
GST
GST

GSTR1 Return Filing Trend (Apr 2021- May 2024)

GSTR-1 Return Filing Trend
1,40,00,000
1,30,00,000
1,20,00,000
1,10,00,000
1,00,00,000
90,00,000
80,00,000
70,00,000
60,00,000
50,00,000
40,00,000
30,00,000
20,00,000
10,00,000
0
Aug'21

Aug'22

Aug'23
Jul'21

Jul'22

Jul'23
Jun'21

Jun'22

Jun'23
Apr'21

Apr'22

Apr'23

Apr'24
Mar'22

Mar'23

Mar'24
Dec'21

Dec'22

Dec'23
Jan'22

Jan'23

Jan'24
Nov'21

Nov'22

Nov'23
Sep'21

Feb'22

Sep'22

Feb'23

Sep'23

Feb'24
Oct'21

Oct'22

Oct'23
May'21

May'22

May'23

May'24
* Return filed upto 30th June 2024
Eligible Returns Filed Linear (Returns Filed)

9
 100.00%
120.00%

0.00%
20.00%
40.00%
60.00%
80.00%
GST
GST
Apr'21
67Years

May'21
Jun'21
Yearsofof

Jul'21
Aug'21
Sep'21
Oct'21
Nov'21
Dec'21
Jan'22
Feb'22
Mar'22
Apr'22
May'22
Jun'22

% on Due date of Filing

Jul'22
Aug'22
Sep'22

10
Oct'22
Nov'22
Dec'22
GSTR 3B Filing Compliance

Jan'23
Feb'23
Mar'23
Last date of filing vs as on 30th June, 2024

Apr'23
May'23
Jun'23
Jul'23
% of Filing till 30th June, 2024

Aug'23
GSTR3B Filing Compliance

Sep'23
Oct'23
Nov'23
Dec'23
Jan'24
Feb'24
Mar'24
Apr'24
May'24
67Years
Yearsofof
GST
GST

Self Compliance by Tax Payers

Total Number of No. of DRC- %age of self Compliance of DRC-01B/01C

Months DRC-01B/01C 01B/01C Self 100%
issued Complied

Jun-23 972 928 98%

Jul-23 791 752

96%
Aug-23 859 834

Sep-23 9279 8923 94%

Oct-23 14148 13534 92%

Nov-23 9437 8796

90%
Dec-23 7896 7250

Jan-24 10270 9739 88%

Feb-24 8713 8196

86%
Mar-24 14102 13140
84%
Apr-24 7296 6844
23

23

24
23

24
3

4
3

24
3

4
-2

-2

-2
-2
l -2

-2
n-
n-

p-

r-
g-

b-
ov

ay
ct

ar
ec
May-24 6753 6225
Ju

Ap
Ja
Ju

Se
Au

Fe
O

M
N

D
11
67Years
Yearsofof
GST
GST
Invoice Count as per Turnover Slabs (at GSTIN Level)
Turnover Slab based on Outward No. of invoices Reported in GSTR-1 by Average count of
Count of such taxpayers
Supply declared in invoices per month
Taxpayers
GSTR-3B* Jan’24 Feb’24 Mar’24 per taxpayer
Upto 5 Lakhs (leaving aside Nil files) 16,61,124 6,73,927 7,83,871 16,76,913 0.63
5 to 10 Lakhs 8,55,107 10,80,468 11,94,827 22,65,425 1.77
10 to 20 Lakhs 11,47,041 25,59,618 27,52,665 48,48,449 2.95
20 to 30 Lakhs 8,03,271 27,60,851 29,28,600 48,68,304 4.38
30 to 40 Lakhs 6,06,532 27,69,496 29,19,329 46,71,134 5.69
40 to 50 Lakhs 4,78,566 26,98,937 28,26,655 43,71,683 6.89
50 to 70 Lakhs 7,12,302 51,66,691 54,02,744 80,33,129 8.71
70 Lakh to 1 Crore 7,10,104 70,42,358 72,87,624 1,04,07,134 11.61
1 Crore to 1.5 Crores 7,01,728 1,01,25,056 1,04,11,850 1,40,04,607 16.41
1.5 Crores to 2 Crores 4,38,224 87,61,718 90,26,636 1,13,95,587 22.20
2 Crores to 3 Crores 5,10,352 1,43,62,972 1,46,58,658 1,75,50,979 30.42
3 Crores to 4 Crores 3,05,422 1,17,96,896 1,20,30,823 1,38,51,353 41.12
4 Crores to 5 Crores 2,13,625 1,01,54,445 1,02,53,646 1,14,15,235 49.66
5 Crores to 8 Crores 3,33,733 2,12,18,730 2,14,18,817 2,27,07,288 65.27
8 Crores to 10 Crores 1,32,101 1,05,95,653 1,06,71,781 1,14,19,080 82.48
10 Crores to 20 Crores 2,88,055 3,10,94,911 3,11,71,984 3,24,58,311 109.61
20 Crores to 50 Crores 1,90,062 3,38,14,443 3,38,93,331 3,50,30,337 180.18
50 Crores to 100 Crores 62,870 1,99,22,922 1,99,27,381 2,11,05,194 323.18
100 Crores to 500 Crores 50,931 3,93,49,040 3,93,56,384 4,10,80,968 783.98
Above 500 Crores 12,823 7,23,01,537 6,94,40,709 7,81,46,087 5,715.99

GRAND TOTAL 1,02,13,973 30,82,50,669 30,83,58,315 35,13,07,197 31.59

*Turnover at GSTIN Level for FY 2023-24 12

 67Years
Yearsofof
GST
GST

Invoice Count as per Turnover Slabs (at GSTIN Level)

18,00,000 7500
16,61,124
Average Number of Invoices
Average Number of Invoices Per Month Per Taxpayer

16,00,000 Count of Taxpyers

5,716 6000
14,00,000

11,47,041
12,00,000
4500
10,00,000
8,55,107
8,03,271
8,00,000 7,12,302 7,10,104 7,01,728
3000
6,06,532
6,00,000 5,10,352
4,78,566
4,38,224

4,00,000 3,05,422
3,33,733
2,88,055 1500
2,13,625 1,90,062
62,870 784
2,00,000 1,32,101
323 50,931
82 110 180
1 2 3 4 6 7 9 12 16 22 30 41 50 65 12,823

0 0

100 Crores to 500 Crores

50 Crores to 100 Crores
10 Crores to 20 Crores

20 Crores to 50 Crores
Upto 5 Lakhs (leaving aside Nil files)

1 Crore to 1.5 Crores

10 to 20 Lakhs

20 to 30 Lakhs

30 to 40 Lakhs

40 to 50 Lakhs

50 to 70 Lakhs

1.5 Crores to 2 Crores

5 to 10 Lakhs

70 Lakh to 1 Crore

2 Crores to 3 Crores

3 Crores to 4 Crores

4 Crores to 5 Crores

5 Crores to 8 Crores

Above 500 Crores

8 Crores to 10 Crores
**Note
The average number of invoice count have
been rounded off to the next integer.
13
67Years
Yearsofof
GST
GST

Payment

14
67Years
Yearsofof
GST
GST

Figures in crores
Payments- July’17 to Mar’24
MONTH 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24
CGST 1,18,876 2,02,444 2,27,442 2,09,916 2,70,701 3,23,923 3,75,710
SGST 1,71,803 2,78,817 3,09,231 2,72,827 3,46,186 4,10,251 4,71,195
IGST * 3,87,355 5,98,739 5,86,698 5,65,720 7,63,632 9,45,220 10,26,789
Domestic 1,93,092 3,08,244 3,19,422 3,03,947 3,86,676 4,73,421 5,43,704
Imports 1,94,264 2,90,496 2,67,277 2,61,773 3,76,956 4,71,799 4,83,085
Comp Cess * 62,614 97,369 98,745 88,338 1,07,708 1,28,286 1,44,555
Domestic 56,319 87,289 88,304 79,153 98,918 1,17,390 1,32,639
Imports 6,294 10,079 10,443 9,185 8,790 10,896 11,915
Total 7,40,648 11,77,369 12,22,116 11,36,801 14,88,227 18,07,680 20,18,249
2500000

2000000

1500000

1000000

500000

0
2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24
CGST SGST IGST Comp Cess

*Note -IGST/ Cess includes payments on both domestic supplies and imports

15
67Years
Yearsofof
GST
GST

Payments- July’17 to March’18

Figures in crores
MONTH Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17 Jan-18 Feb-18 Mar-18 TOTAL
CGST 10 15,252 15,131 14,962 13,690 13,928 14,874 14,763 16,266 1,18,876

SGST 10 23,257 21,979 22,345 20,294 19,700 21,542 20,621 22,055 1,71,803

IGST* 20,958 49,968 48,930 47,995 42,694 42,765 45,338 42,382 46,326 3,87,356

Domestic 32 26,901 25,000 25,879 22,667 22,048 23,793 22,779 23,993 1,93,093

Imports 20,926 23,068 23,929 22,116 20,026 20,717 21,546 19,603 22,333 1,94,263

Comp Cess* 593 7,156 8,024 8,032 7,103 7,922 8,070 8,196 7,520 62,614

Domestic 0 6,608 7,302 7,291 6,420 7,164 7,282 7,550 6,703 56,319

Imports 593 548 722 741 683 758 788 645 817 6,295

Total 21,572 95,633 94,064 93,333 83,780 84,314 89,825 85,962 92,167 7,40,650

125000

100000

75000

50000

25000

0
Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17 Jan-18 Feb-18 Mar-18

CGST SGST IGST Comp Cess

*Note
IGST/ Cess includes payments on both domestic supplies and imports
16
67Years
Yearsofof
GST
GST

Figures in crores
Payments- April’18 to March’19
MONTH Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep'18 Oct'18 Nov'18 Dec'18 Jan'19 Feb'19 Mar'19 TOTAL
CGST 18,653 15,866 15,968 15,877 15,303 15,318 16,464 16,812 16,442 17,763 17,625 20,353 2,02,444

SGST 25,704 21,691 22,021 22,293 21,154 21,061 22,826 23,070 22,459 24,826 24,192 27,520 2,78,817

IGST* 50,548 49,120 49,498 49,951 49,875 50,070 53,419 49,726 47,936 51,225 46,953 50,418 5,98,739

Domestic 29,302 24,673 25,004 25,099 23,363 24,762 26,511 25,593 24,301 27,169 25,568 26,897 3,08,243

Imports 21,246 24,447 24,493 24,852 26,512 25,308 26,908 24,133 23,635 24,056 21,384 23,521 2,90,495

Comp Cess* 8,554 7,339 8,122 8,362 7,628 7,993 8,000 8,031 7,888 8,690 8,476 8,286 97,369

Domestic 7,852 6,485 7,349 7,568 6,779 7,224 7,045 7,189 7,051 7,788 7,566 7,395 87,290

Imports 702 854 773 794 849 769 955 842 838 902 910 891 10,080

Total 1,03,459 94,016 95,610 96,483 93,960 94,442 1,00,710 97,637 94,726 1,02,503 97,247 1,06,577 11,77,369

120000

90000

60000

30000

0
Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Jan-19 Feb-19 Mar-19

*Note CGST SGST IGST Comp Cess

IGST/ Cess includes payments on both domestic supplies and imports

17
67Years
Yearsofof
GST
GST

Figures in crores
Payments- April’19 to March’20
Month Apr-19 May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19 Nov-19 Dec-19 Jan-20 Feb-20 Mar-20 TOTAL
CGST 21,163 17,811 18,366 17,912 17,733 16,630 17,581 19,592 19,962 20,944 20,569 19,181 2,27,444

SGST 28,801 24,462 25,343 25,007 24,239 22,598 23,674 27,145 26,792 28,223 27,348 25,598 3,09,230

IGST* 54,733 49,891 47,772 50,612 48,958 45,069 46,517 49,027 48,099 53,013 48,503 44,506 5,86,700

Domestic 31,444 25,015 25,792 26,366 24,140 22,972 25,071 28,078 26,804 29,532 27,758 26,450 3,19,422

Imports 23,289 24,875 21,980 24,246 24,818 22,097 21,446 20,948 21,295 23,481 20,745 18,056 2,67,276

Comp Cess* 9,168 8,125 8,457 8,551 7,273 7,620 7,607 7,727 8,331 8,637 8,944 8,305 98,745

Domestic 8,115 7,172 7,582 7,754 6,432 6,892 6,833 6,858 7,484 7,813 7,907 7,465 88,307

Imports 1,053 953 876 797 841 728 774 869 847 824 1,040 841 10,443

Total 1,13,865 1,00,289 99,939 1,02,082 98,202 91,916 95,379 1,03,491 1,03,184 1,10,818 1,05,363 97,590 12,22,118

120000

90000

60000

30000

0
Apr-19 May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19 Nov-19 Dec-19 Jan-20 Feb-20 Mar-20

CGST SGST IGST Comp Cess

*Note
IGST/ Cess includes payments on both domestic supplies and imports
18
67Years
Yearsofof
GST
GST

Figures in crores
Payments- April’20 to March’21
Month Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Jan-21 Feb-21 Mar-21 TOTAL
CGST 5,067 10,330 18,980 16,147 15,906 17,741 19,193 19,189 21,365 21,932 21,092 22,973 2,09,916

SGST 5,951 12,911 23,970 21,418 21,064 23,131 25,411 25,540 27,804 29,025 27,273 29,329 2,72,827

IGST* 20,030 32,703 40,302 42,592 42,264 47,484 52,540 51,991 57,425 60,293 55,253 62,842 5,65,720

Domestic 7,956 16,062 24,594 22,268 23,085 25,042 29,165 29,913 30,375 32,869 30,871 31,745 3,03,946

Imports 12,074 16,640 15,709 20,324 19,179 22,442 23,375 22,078 27,050 27,424 24,382 31,097 2,61,773

Comp Cess* 1,125 6,207 7,665 7,265 7,215 7,124 8,011 8,241 8,579 8,622 9,525 8,757 88,337

Domestic 632 5,579 7,058 6,458 6,542 6,336 7,079 7,432 7,608 7,739 8,865 7,822 79,152

Imports 493 628 607 807 673 788 932 809 971 883 660 935 9,185

Total 32,172 62,151 90,917 87,422 86,450 95,480 1,05,155 1,04,962 1,15,174 1,19,872 1,13,144 1,23,901 11,36,800

140000

105000

70000

35000

0
Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Jan-21 Feb-21 Mar-21

CGST SGST IGST Comp Cess

*Note
IGST/ Cess includes payments on both domestic supplies and imports
19
67Years
Yearsofof
GST
GST

Figures in crores Payments- April’21 to March’22

Month Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Jan-22 Feb-22 Mar-22 TOTAL
CGST 27,837 17,592 16,424 22,197 20,522 20,578 23,861 23,978 22,578 24,869 24,435 25,830 2,70,701

SGST 35,621 22,653 20,397 28,541 26,605 26,767 30,421 31,127 28,658 32,239 30,779 32,378 3,46,186

IGST* 66,878 53,199 49,079 57,864 56,247 60,911 67,361 66,815 69,155 74,182 67,471 74,470 7,63,632

Domestic 38,882 27,197 23,317 29,964 29,363 31,356 34,363 34,650 31,628 36,983 33,634 35,339 3,86,676

Imports 27,996 26,002 25,762 27,900 26,884 29,555 32,998 32,165 37,527 37,199 33,837 39,131 3,76,956

Comp Cess* 9,372 9,265 6,949 7,790 8,646 8,754 8,484 9,606 9,389 9,696 10,340 9,417 1,07,708

Domestic 8,464 8,397 6,140 6,975 8,000 8,131 7,785 8,953 8,775 9,160 9,702 8,436 98,918

Imports 908 868 809 815 646 623 699 653 614 536 638 981 8,790

Total 1,39,708 1,02,709 92,849 1,16,392 1,12,020 1,17,010 1,30,127 1,31,526 1,29,780 1,40,986 1,33,025 1,42,095 14,88,227

175000

140000

105000

70000

35000

0
Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Jan-22 Feb-22 Mar-22

CGST SGST IGST Comp Cess

*Note
IGST/ Cess includes payments on both domestic supplies and imports
20
67Years
Yearsofof
GST
GST

Figures in crores
Payments- April’22 to March’23
Months Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Jan-23 Feb-23 Mar-23 TOTAL
CGST 33,159 25,036 25,306 25,751 24,710 25,271 26,039 25,681 26,711 29,051 27,662 29,546 3,23,923
SGST 41,793 32,001 32,406 32,807 30,951 31,813 33,396 32,651 33,357 36,847 34,915 37,314 4,10,251
IGST* 81,939 73,345 75,887 79,518 77,782 80,464 81,778 77,103 78,435 80,995 75,069 82,907 9,45,220
Domestic 45,234 35,876 35,785 38,098 35,715 39,249 44,481 38,468 38,172 42,561 39,380 40,404 4,73,421
Imports 36,705 37,469 40,102 41,420 42,067 41,215 37,297 38,635 40,263 38,434 35,689 42,503 4,71,799
Comp Cess* 10,649 10,502 11,018 10,920 10,169 10,138 10,505 10,433 11,005 10,661 11,931 10,355 1,28,286
Domestic 9,792 9,571 9,821 9,925 9,151 9,282 9,680 9,616 10,155 9,863 11,139 9,395 1,17,390
Imports 857 931 1,197 995 1,018 856 825 817 850 798 792 960 10,896
Total 1,67,540 1,40,885 1,44,616 1,48,995 1,43,611 1,47,686 1,51,718 1,45,868 1,49,507 1,57,554 1,49,577 1,60,122 18,07,680
210000

175000

140000

105000

70000

35000

0
Apr'22 May'22 Jun'22 Jul'22 Aug'22 Sep'22 Oct'22 Nov'22 Dec'22 Jan'23 Feb'23 Mar'23
*Note CGST SGST IGST Comp Cess

IGST/ Cess includes payments on both domestic supplies and imports

21
67Years
Yearsofof
GST
GST

Figures in crores
Payments- April’23 to March’24
Months Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23 Jan-24 Feb-24 Mar-24 TOTAL
CGST 38,440 28,411 31,013 29,773 28,328 29,818 30,062 30,420 30,443 32,685 31,785 34,532 3,75,710
SGST 47,412 35,828 38,292 37,623 35,794 37,657 38,171 38,226 37,935 40,895 39,615 43,746 4,71,195
IGST* 89,158 81,363 80,291 85,930 83,251 83,622 91,315 87,008 84,255 88,550 84,098 87,947 10,26,789
Domestic 54,186 39,591 41,256 44,691 39,701 42,477 49,188 47,810 42,721 48,952 45,505 47,625 5,43,704
Imports 34,972 41,772 39,035 41,239 43,550 41,145 42,127 39,198 41,534 39,598 38,593 40,322 4,83,085
Comp Cess* 12,025 11,488 11,900 11,779 11,695 11,614 12,456 12,275 12,249 11,976 12,838 12,259 1,44,555
Domestic 11,124 10,431 10,872 10,939 10,679 10,733 11,162 11,239 11,170 11,173 11,854 11,263 1,32,639
Imports 12025 11488 11,900 11779 11,695 11614 12456 12275 12249 11976 12838 12259 1,44,555
Total 1,87,035 1,57,090 1,61,497 1,65,105 1,59,069 1,62,712 1,72,003 1,67,929 1,64,883 1,74,106 1,68,337 1,78,484 20,18,249
210000

175000

140000

105000

70000

35000

0
Apr'23 May'23 Jun'23 Jul'23 Aug'23 Sep'23 Oct'23 Nov'23 Dec'23 Jan'24 Feb'24 Mar'24
*Note CGST SGST IGST Comp Cess

IGST/ Cess includes payments on both domestic supplies and imports

22
67Years
Yearsofof
GST
GST

Contribution to GST Revenue* from Different Constitutions of Business

No. of Tax Payers
% age of Tax %AGE OF
CONSTITUTION OF BUSINESS who has entry in cash COLLECTION
Payers COLLECTION
ledger against R3B/R4
Public Limited Company 89,808 0.50% 24,17,154 34.06%
Private Limited Company 11,11,282 6.19% 20,38,184 28.72%
Proprietorship 1,44,26,994 80.33% 9,44,022 13.30%
Public Sector Undertaking 3,332 0.02% 6,89,662 9.72%
Partnership 18,47,344 10.29% 5,18,375 7.31%
Others 40,291 0.22% 1,43,943 2.03%
Limited Liability Partnership 1,55,925 0.87% 99,963 1.41%
Society/ Club/ Trust/ AOP 1,56,617 0.87% 98,709 1.39%
Government Department 9,297 0.05% 57,206 0.81%
Statutory Body 1,162 0.01% 27,041 0.38%
Foreign Company 2,011 0.01% 26,995 0.38%
Hindu Undivided Family 1,05,746 0.59% 16,989 0.24%
Local Authority 8,588 0.05% 16,669 0.23%
Unlimited Company 131 0.00% 668 0.01%
Foreign Limited Liability Partnership 160 0.00% 286 0.00%
Any other body notified by committee 87 0.00% 18 0.00%
Grand Total 1,79,58,775 100% 70,95,882 100%
**Note
• Status as on 30th June 2024; Return period accounted up to March 2024
• Figures doesn’t include IGST on imports
23
67Years
Yearsofof
GST
GST

Contribution to GST Revenue* from Different Constitutions of Business

Contribution in GST Revenue
Public Limited Company 1%
34%

Private Limited Company 6%

29%

Proprietorship 80%
13%

Public Sector Undertaking 0%

10%

Partnership 10%
7%

Others 0%
2%

Limited Liability Partnership 1%

1%

Society/ Club/ Trust/ AOP 1%

1%

Government Department 0%
1%

Statutory Body 0%
0%

Foreign Company 0%
0%

Hindu Undivided Family 1%

0% Percentage in Total Taxpayer Population
Local Authority 0%
0% Percentage in Total GST Revenue
Unlimited Company 0%
0%

Foreign Limited Liability Partnership 0%

0%

Any other body notified by committee 0%

0%

0 0.225 0.45 0.675 0.9

**Note
• Status as on 30th June 2024; Return period accounted up to March 2024
• Figures representative of the liability paid by debit made in the Electronic Cash Ledger (doesn’t include IGST on imports)
24
67Years
Yearsofof
GST
GST

Composition Taxpayers: Returns and Payment Trends*

No. of GSTINs Making Avg. Tax per
Return Period No. of Returns Filed Nil Filers Tax Paid in Cr.
Payment GSTIN/ quarter
Apr to Jun-18 15,88,663 13,13,501 2,75,162 716.67 5,456.15
Jul to Sep-18 15,56,889 12,84,293 2,72,596 669.04 5,209.37
Oct to Dec-18 15,27,527 12,82,597 2,44,930 718.23 5,599.80
Jan to Mar-19 14,88,906 12,49,166 2,39,740 757.37 6,062.99
Apr to Jun-19 14,58,551 10,64,834 3,93,717 704.05 6,611.81
Jul to Sep-19 14,24,155 10,21,776 4,02,379 649.51 6,356.72
Oct to Dec-19 14,09,916 10,27,959 3,81,957 717.44 6,979.31
Jan to Mar-20 13,93,023 9,91,343 4,01,680 699.77 7,058.86
Apr to Jun-20 13,91,893 8,13,938 5,77,955 367.69 4,517.46
Jul to Sep-20 13,88,760 9,18,439 4,70,321 549.40 5,981.86
Oct to Dec-20 13,69,570 9,40,043 4,29,527 686.54 7,303.29
Jan to Mar-21 13,52,607 9,15,800 4,36,807 727.90 7,948.25
Apr to Jun-21 13,20,360 6,66,334 6,54,026 404.96 6,077.49
Jul to Sep-21 13,04,593 7,15,445 5,89,148 515.20 7,201.17
Oct to Dec-21 12,85,855 7,55,374 5,30,481 611.58 8,096.36
Jan to Mar-22 12,70,455 8,24,743 4,45,712 717.67 8,701.70
Apr to Jun-22 12,21,940 8,37,294 3,84,646 681.95 8,144.74
Jul to Sep-22 11,87,926 8,33,621 3,54,305 675.97 8,108.84
Oct to Dec-22 11,69,899 8,41,354 3,28,545 734.91 8,734.86
Jan to Mar-23 11,55,109 8,54,001 3,01,108 806.17 9,439.87
Apr to Jun-23 11,04,864 7,98,193 3,06,671 685.78 8,591.60
Jul to Sep-23 10,63,674 7,85,754 2,77,920 667.51 8,495.21
Oct to Dec-23 10,28,175 7,76,435 2,51,740 716.50 9,228.10
Jan to Mar-24 9,59,553 7,37,133 2,22,420 723.56 9,815.91
* The number of taxpayers above are of those who filed returns
* Average tax payment in cash is based on non-nil returns
25
 Returns Filed
GST
GST
67Years

4,25,000
8,50,000
12,75,000
17,00,000

0
Yearsofof

Apr to Jun-18
Jul to Sep-18
Oct to Dec-18
Jan to Mar-19
Apr to Jun-19
Jul to Sep-19
Oct to Dec-19
Jan to Mar-20
Apr to Jun-20
Jul to Sep-20
Oct to Dec-20

26
Jan to Mar-21
Apr to Jun-21
Jul to Sep-21
Oct to Dec-21
Jan to Mar-22
Apr to Jun-22
Jul to Sep-22
Oct to Dec-22
Tax Paid in Cr.

Jan to Mar-23
Apr to Jun-23
*The number of taxpayers above is of those who filed return and average tax payment in cash is based on non-nil returns

Jul to Sep-23
Oct to Dec-23
Jan to Mar-24
No. of Returns Filed

0
200
400
600
800
1000

Payment in Crores
Composition Taxpayers: Returns and Payment Trends*
67Years
Yearsofof
GST
GST
Migrated and New Taxpayers : Tax Collection Trend*
Tax Deposited by Avg. Tax Paid per Avg. Tax Paid per
No. of Migrated No. of New Tax Deposited by
Payment Month Migrated GSTIN Migrated GSTIN (in New GSTIN in
GSTIN GSTIN New (in Cr.)
(Cr.) Lakhs) Lakhs
Apr-22 21,04,852 96,631.00 4.59 22,86,275 26,639.94 1.17
May-22 15,70,046 78,560.60 5.00 16,41,445 20,548.78 1.25
Jun-22 14,20,143 77,817.90 5.48 14,54,608 21,445.30 1.47
Jul-22 19,70,400 80,159.40 4.07 22,39,232 22,086.55 0.99
Aug-22 15,04,924 74,904.11 4.98 16,20,872 21,312.72 1.31
Sep-22 14,20,976 80,092.99 5.64 15,31,614 21,314.14 1.39
Oct-22 19,35,329 84,771.66 4.38 22,50,149 24,283.65 1.08
Nov-22 15,28,496 78,927.94 5.16 16,95,599 23,181.65 1.37
Dec-22 15,05,475 80,409.47 5.34 17,10,010 23,648.05 1.38
Jan-23 20,58,263 87,344.70 4.24 24,78,774 26,236.22 1.06
Feb-23 15,03,762 83,922.21 5.58 17,20,997 24,512.84 1.42
Mar-23 15,03,336 84,587.69 5.63 17,46,628 25,942.14 1.49
Apr-23 20,61,383 1,09,874.81 5.33 25,56,836 34,212.23 1.34
May-23 16,08,133 84,294.95 5.24 20,19,489 25,545.56 1.26
Jun-23 15,19,747 89,343.67 5.88 18,43,260 25,968.20 1.41
Jul-23 19,59,474 89,569.93 4.57 25,65,807 28,532.90 1.11
Aug-23 15,03,811 83,607.59 5.56 18,71,915 26,035.05 1.39
Sep-23 14,15,190 89,134.30 6.30 17,68,010 26,412.58 1.49
Oct-23 19,49,362 93,961.53 4.82 26,04,324 29,463.48 1.13
Nov-23 14,73,696 92,509.79 6.28 18,96,106 29,981.94 1.58
Dec-23 14,89,246 87,867.76 5.90 19,09,292 29,059.79 1.52
Jan-24 20,08,389 95,898.02 4.77 27,53,419 32,577.95 1.18
Feb-24 14,94,452 91,597.67 6.13 19,67,412 31,638.32 1.61
Mar-24 14,89,769 95,023.53 6.38 19,66,662 34,516.04 1.76
Total 20,90,813 5.23 6,35,096 1.32
*The number of taxpayers above is of those who paid cash i.e. it does not include those who
filed NIL return or paid full Liability by ITC.
27
 67Years
Yearsofof
GST
GST

Migrated and New Taxpayers

Month wise Tax Collection Trend*
Tax Deposited by Migrated GSTIN (Cr.)
Tax Deposited by New GSTIN (in Cr.)
1,20,000

1,00,000
Tax Amount in Crores

80,000

60,000

40,000

20,000

0
Feb'23

Feb'24
Apr'22

Apr'23
Aug'22

Sep'22

Aug'23

Sep'23
Dec'22

Dec'23
Jul'22

Jul'23
Nov'22

Nov'23
Mar'23

Mar'24
Oct'22

Oct'23
Jan'23

Jan'24
May'22

May'23
Jun'22

Jun'23

*The number of taxpayers above is of those who paid cash i.e. it does not include those who filed NIL return or paid full Liability by ITC.

28
67Years
Yearsofof
GST
GST

Migrated and New Taxpayers : Tax Collection Trend*

Average Tax Collection Trend per GSTIN*
Avg. Tax Paid per Migrated GSTIN (in Lakhs)
Avg. Tax Paid per New GSTIN in Lakhs
8
Average Tax Amount in Lakhs

0
Feb'23

Feb'24
Aug'22

Sep'22

Aug'23

Sep'23
Dec'22

Dec'23
Jul'22

Jul'23
Apr'22

Apr'23
Nov'22

Nov'23
Mar'23

Mar'24
Oct'22

Oct'23
Jan'23

Jan'24
Jun'22

Jun'23
May'22

May'23

*The number of taxpayers above is of those who paid cash i.e. it does not include those who filed NIL return or paid full Liability by ITC.

29
 67Years
Yearsofof
GST
GST
State wise Tax Collection Table: Migrated and New Taxpayers* for FY 2023-24
Migrated Taxpayers New Taxpayers
STATE No. of Migrated Avg. per Migrated Avg. Tax Per New
Tax Deposited (Cr.) No. Of GSTINs Tax Deposited (Cr.)
GSTIN GSTIN (in Lakhs) GSTIN (in Lakhs)
Andaman and Nicobar Island 648 178 27.47 3,427 184 5.37
Andhra Pradesh 1,08,194 27,027 24.98 2,00,608 15,041 7.50
Arunachal Pradesh 1,499 439 29.30 8,820 478 5.42
Assam 47,689 10,444 21.90 1,05,132 3,612 3.44
Bihar 83,608 11,700 13.99 2,49,437 4,306 1.73
Chandigarh 10,685 1,828 17.11 13,333 802 6.02
Chattisgarh 48,040 29,802 62.04 78,569 3,666 4.67
Dadra and Nagar Haveli 4,952 3,346 67.57 8,238 893 10.85
Daman and Diu 194 1 0.60 71 0 0.45
Delhi 2,03,506 45,734 22.47 3,67,426 17,533 4.77
Goa 13,817 4,529 32.78 21,237 1,693 7.97
Gujrat 3,04,542 87,443 28.71 5,39,568 33,213 6.16
Haryana 1,14,045 79,743 69.92 2,49,313 20,733 8.32
Himachal Pradesh 29,749 7,702 25.89 50,204 1,777 3.54
Jammu and Kashmir 25,099 3,732 14.87 60,497 2,181 3.60
Jharkhand 38,179 28,343 74.24 88,566 5,128 5.79
Karnataka 2,95,782 1,09,072 36.88 4,59,748 31,311 6.81
Kerala 1,41,230 18,552 13.14 1,93,575 10,799 5.58
Ladakh 1,079 99 9.14 4,592 275 5.99
Lakshadweep 7 0 4.48 174 34 19.49
Madhya Pradesh 1,39,410 31,780 22.80 2,01,080 7,733 3.85
Maharastra 5,02,729 2,45,422 48.82 8,28,677 65,480 7.90
Manipur 1,676 245 14.62 7,608 284 3.74
Meghalaya 4,743 1,444 30.45 12,649 610 4.82
Mizoram 1,145 160 13.96 4,188 242 5.78
Nagaland 1,683 251 14.90 5,275 343 6.51
Odisha 69,628 41,567 59.70 1,38,392 10,708 7.74
Puducherry 7,575 2,086 27.54 11,585 494 4.26
Punjab 1,04,998 16,750 15.95 1,67,885 6,075 3.62
Rajasthan 2,16,923 36,997 17.06 3,44,350 10,304 2.99
Sikkim 1,643 2,774 168.86 5,279 807 15.29
Tamil Nadu 3,23,264 87,081 26.94 5,31,361 29,814 5.61
Telangana 1,02,214 40,627 39.75 2,49,852 16,853 6.75
Tripura 6,214 458 7.37 13,252 441 3.33
Uttar Pradesh 3,98,434 67,972 17.06 8,57,609 27,672 3.23
Uttarakhand 44,098 14,439 32.74 94,943 3,958 4.17
West Bengal 1,49,994 42,914 28.61 3,13,386 16,253 5.19
All India 35,48,915 11,02,684 31.07 64,89,906 3,51,732 5.42
*The number of taxpayers above is of those who paid cash i.e. it does not include
those who filed NIL return or paid full Liability by ITC. 30
67Years
Yearsofof
GST
GST

Cash Payment Trend basis Turnover Slabs (FY 2023-24)

Percentage of Count of Cash Paid in
Turnover Slab Percentage of Cash Paid
Taxpayers in the Slab Crores
Upto 5 Lakhs 36.66% 1,893 0.14%
5 to 10 Lakhs 6.33% 2,133 0.16%
10 to 20 Lakhs 8.50% 5,837 0.43%
20 to 30 Lakhs 5.95% 7,252 0.54%
30 to 40 Lakhs 4.49% 7,441 0.55%
40 to 50 Lakhs 3.55% 7,257 0.54%
50 to 70 Lakhs 5.28% 13,183 0.97%
70 Lakh to 1 Crore 5.26% 17,327 1.28%
1 Crore to 1.5 Crores 5.20% 23,131 1.71%
1.5 Crores to 2 Crores 3.25% 18,941 1.40%
2 Crores to 3 Crores 3.78% 28,949 2.14%
3 Crores to 4 Crores 2.26% 22,590 1.67%
4 Crores to 5 Crores 1.58% 18,950 1.40%
5 Crores to 8 Crores 2.47% 40,551 2.99%
8 Crores to 10 Crores 0.98% 20,477 1.51%
10 Crores to 20 Crores 2.13% 68,167 5.03%
20 Crores to 50 Crores 1.41% 97,720 7.22%
50 Crores to 100 Crores 0.47% 81,276 6.00%
100 Crores to 500 Crores 0.37% 2,08,063 15.37%
Above 500 Crores 0.09% 6,62,966 48.96%
GRAND TOTAL 100.00% 13,54,102 100.00%

31
 Up
GST
to
GST
5

13%
25%
38%
50%
63%

0%
La
67Years

kh
5t
o1 s
0L
Yearsofof

10 ak
hs
to
20
La
20 kh
to s
30
La
30 kh
to s
40
La
40 kh
to s
50
La
50 kh
to s
70
70 La
kh
La s
kh
t o1
1C Cr
r. t .
o 1. 5
1.5 Cr
Cr .
. to
2C

32
2C r.
r. t
o 3C
3C r.
r. t
o 4C
4C r.
r. t
o 5C
5C r.
r. t
o 8C
8C r.
r. t
o 10
10 Cr
Cr .
. to
20
20 Cr
Cr .
Turnover Slabs and Cash Payment Trends

. to
50 50
Cr
Cr
. to .
10 10
Percentage Contribution in Total Cash Paid

0C 0C
r. t r.
o
Percentage of Count of Taxpayers in the Slab

50
0C
Ab r.
ov
e5
00
Cr
.
67Years
Yearsofof
GST
GST

Refund

33
 67Years
Yearsofof
GST
GST

Data Transmission to Customs for Refund of IGST Paid on Export of Goods

(July – 23 till June – 24)
Month of IGST Invoice GSTR-1 Data Transmission to Customs for IGST refunds
Transmission (Amt/Cr.) Count Count Amount in Rupees (Cr.)
12250
Jul-23 8,343.35 2,92,915 20,339

Aug-23 8,829.42 3,07,365 19,235 10500

Sep-23 8,835.33 2,93,361 18,999

8750
Oct-23 8,749.44 2,94,695 20,747

Nov-23 8,761.19 2,94,240 19,179 7000

Dec-23 8,090.69 2,75,741 18,806

5250
Jan-24 9,114.96 3,19,469 20,450

Feb-24 8,870.40 3,22,115 19,426 3500

Mar-24 9,202.39 3,26,282 20,016

1750
Apr-24 10,014.46 3,54,314 21,254

May-24 9,009.30 3,26,936 20,081 0

'2 3

4
4

4
23
23

4
4
3

'24
Jun-24 9,321.30 3,35,964 20,152

r'2
b' 2

y' 2
v'2

r'2
n'2
g'2

c '2
t'
l'

n
Ju

Oc

Ma

Ap
No

Ma
De

Fe
Au

Ja

Ju
Se

34
 67Years
Yearsofof
GST
GST

Online Refund Status: As on 30th June, 2024

Figures in crores

Refund **
Fiscal Year
CGST SGST IGST CESS TOTAL

2019-20 5,819.00 8,011.42 9,808.40 1,088.94 24,727.63

2020-21 18,171.18 22,217.69 28,081.02 2,666.02 71,135.91

2021-22 26,370.00 33,098.31 38,187.61 2,881.05 1,00,536.98

2022-23 29,167.34 36,247.31 46,930.52 2,454.19 1,14,799.37

2023-24 30,305.93 37,541.01 53,406.32 2,340.62 1,23,593.87

• Refund figures from Nov - 2019 only (Automation of RFD-01 implemented in late Sep 2019)
35
67Years
Yearsofof
GST
GST

E-Way Bill

36
57Years
Yearsofof
GST
GST

E-way bill Statistics

1st Apr 2023 1st Apr 2024
Functionalities To To
31st Mar 2024 31st May 2024

Total e-Way Bills generated 1,11,20,05,630 19,98,16,354

Count of Inter State e-Way Bills 39,29,56,033 6,97,48,038

Count of Intra State e-Way Bills 71,90,49,597 13,00,68,316

From Apr 2018 to

Total Number of E-way Bill generated 484,71,29,644
May 2024
Highest number of e-Way bill generated in a
44,54,628 On 29th Feb 2024
day
Number of Tax payers registered with e-Way
51,58,186
bill system * As on 30th June
Number of Transporters registered with e-Way 2024
82,836
bill system
* Out of 1,43,55,630 registered taxpayers

37
67Years
Yearsofof
GST
GST

E-way bill generation

(1st Jun 2023 – 31st May 2024)
Month Intra State Inter State Total E-way Bill Generation
(1st Jun 23- 31st May 24)
Jun’23 5,60,05,796 3,00,46,964 8,60,52,760 11,99,99,700

Jul’23 5,68,16,611 3,11,33,857 8,79,50,468 10,66,66,400

Aug’23 5,98,45,410 3,35,95,852 9,34,41,262 9,33,33,100

Sep’23 5,80,00,295 3,40,17,039 9,20,17,334 7,99,99,800

Oct’23 6,29,18,913 3,73,95,551 10,03,14,464

6,66,66,500

Nov’23 6,29,18,913 2,46,49,601 8,75,68,514

5,33,33,200

Dec’23 6,12,00,487 3,40,59,909 9,52,60,396

3,99,99,900

Jan’24 6,16,57,206 3,43,10,510 9,59,67,716

2,66,66,600

Feb’24 6,26,32,134 3,46,68,366 9,73,00,500

1,33,33,300
Mar’24 6,69,42,740 3,66,06,001 10,35,48,741
-
6,26,44,662 3,40,09,256 9,66,53,918

Nov'23
Jul'23

Jan'24
Aug'23

Dec'23

Feb'24

Apr'24
Oct'23
Sep'23

May'24
Jun'23

Mar'24
Apr’24

May’24 6,74,23,654 3,57,38,782 10,31,62,436

Total 73,90,06,821 40,02,31,688 1,13,92,38,509 Intra State Inter State Total

38
74Years
Yearsof
of
GSTGST

Modes of E-way Bill Generation

Modes of E-Way Bill Generation

45.2% 12.6% 42.1%

Website Excel Tool Mobile, SMS & API

Road Rail Air Ship

Modes of Goods
Transport (In 98.4% 0.7% 0.8% 0.1%
Terms of Count)
 75Years
Yearsof
of
GSTGST

Cumulative Trend of Users’ Registration on E-Way Bill Portal

(GSTIN holder, Transporters and Unregistered Persons)
2019 2020 2021 2022 2023
Months
Registrations Enrolments* Registrations Enrolments* Registrations Enrolments* Registrations Enrolments* Registrations Enrolments*

January 26,03,954 38,131 33,07,855 48,239 38,51,597 55,784 44,41,749 63,599 51,09,699 72,169
February 26,72,416 39,028 33,66,286 49,025 39,09,707 56,627 44,91,328 64,303 51,62,260 72,890
March 27,45,679 39,876 34,07,287 49,535 39,75,112 57,477 45,58,200 64,963 52,24,584 73,518
April 28,11,284 40,547 34,15,357 49,662 40,24,115 58,166 46,21,443 65,661 52,81,007 74,058
May 28,70,119 41,406 34,38,051 50,039 40,50,597 58,507 46,73,776 66,283 53,33,221 74,582
June 29,20,922 42,072 34,77,192 50,681 40,87,861 59,063 47,24,232 67,084 53,81,494 75,237
July 29,75,117 42,894 35,22,208 51,336 41,35,645 59,721 47,73,666 67,774 54,40,083 75,909
August 30,24,776 43,631 35,68,910 51,947 41,85,882 60,454 48,26,218 68,566 55,19,500 76,635
September 30,78,537 44,520 36,23,579 52,600 42,37,684 61,099 48,86,284 69,405 55,74,423 77,258
October 31,29,114 45,189 36,81,583 53,451 42,92,374 61,742 49,42,635 70,092 56,31,741 77,970
November 31,82,356 46,151 37,28,769 54,014 43,36,271 62,285 49,99,175 70,905 56,79,860 78,500
December 32,48,265 47,376 37,93,324 54,856 43,90,177 62,922 50,56,813 71,540 57,32,448 79,171

2024
Months Registrations Enrolments*
January 57,90,416 79,836
February 58,47,618 80,458
March 59,10,251 81,137
April 59,71,100 81,841
May 60,26,241 82,179
June 60,72,172 82,820

*Note
1. Enrolments stand for transporters and unregistered persons
2. The figures are cumulative
 Registrations

*Note
GST
Ap
GST
ril
,

0
12,50,000
25,00,000
37,50,000
50,00,000
62,50,000
75,00,000
Ju 201
n 9
67Years

Au e, 2
gu 01
s 9
Oc t,
Yearsofof

t 20
19
D e obe
ce r,
m 20
b e
19
Fe r ,

Enrolments
br 20
ua 19
ry
, Registrations
Ap 2 02

2. The figures are cumulative

ril 0
,2
Ju 0
ne 2 0
Au ,2
gu 02
0
Oc st,
t 202
D e obe 0
ce r,
m 20
Fe b er
20
br , 20
ua 20
ry
,2
Ap 02
ril 1
,2
Ju 0
ne 2 1
Au ,2
gu 02
1
Oc st,
t 202
D e obe 1
ce r,

1. Enrolments stand for transporters and unregistered persons

m 20
b er
21

41
Fe ,2
br 02
ua 1
ry
,2
Ap 02
ril 2
,2
Ju 0
ne 2 2
Au ,2
gu 02
s 2
Oc t,
t 202
D e obe 2
ce r,
m 2 02
Fe ber, 2
br 20
ua 22
ry
,2
Ap 02
ril 3
(GSTIN holder, Transporters and Unregistered Persons)

,2
Ju 0
ne 2 3
Cumulative Trend of Users’ Registration on E-Way Bill Portal

Au ,2
gu 02
s 3
Oc t,
t 20
23
D e obe
ce r,
m 20
Fe b er
23
br ,2
ua 02
ry 3
,2
Ap 02
ril 4
,2
Ju 0
ne 2 4
,2
02
4
0
10,000
20,000
30,000
40,000
50,000
60,000
70,000
80,000
90,000
 0
15,00,000
22,50,000
30,00,000
37,50,000
45,00,000
52,50,000

7,50,000
Da
GST
02 - te
GST
04 -
2 02
04 -
04 - 4
67Years

2 02
06 -
04 - 4
2 02
08 -
04 - 4
Yearsofof

2 02
10 -
04 - 4
2 02
12 -
04 - 4
2 02
14 -
04 - 4
2 02
16 -
04 - 4
2 02
18 -
04 - 4
2 02
20 -
04 - 4
2 02
22 -
04 - 4
2 02
24 -
04 - 4
2 02
26 -
04 - 4
2 02
28 -
04 - 4
2 02
30 -
04 - 4
2 02
02 -
05 - 4
2 02
04 -
05 - 4
2 02
06 -
05 - 4
2 02
08 -
05 - 4
2 02
10 -
05 - 4
2 02
12 -
05 - 4
2 02
14 -
05 - 4

42
2 02
16 -
05 - 4
2 02
18 -
05 - 4
2 02
20 -
05 - 4
2 02
22 -
05 - 4
2 02
24 -
05 - 4
2 02
26 -
05 - 4
2 02
28 -
05 - 4
2 02
30 -
05 - 4
2 02
01 -
06 - 4
2 02
03 -
06 - 4
2 02
05 -
06 - 4
2 02
07 -
06 - 4
2 02
09 -
06 - 4
2 02
11 -
06 - 4
2 02
13 -
06 - 4
2 02
15 -
06 - 4
2 02
17 -
06 - 4
2 02
19 -
06 - 4
2 02
21 -
06 - 4
2 02
23 -
06 - 4
2 02
4
Trend of E-way Bill Generation (1st April 2024 - 30th June 2024)

25 -
06 -
2 02
27 -
06 - 4
2 02
29 -
06 - 4
2 02
4
67Years
Yearsofof
GST
GST

E-Invoice

43
 -
10,00,000
15,00,000
20,00,000
25,00,000
30,00,000
35,00,000
40,00,000

5,00,000
5,00,00,000
10,00,00,000
15,00,00,000
20,00,00,000
25,00,00,000

0
GST
A pr Ap r
-2 1
15,01,093 -
Ma 21
GST
y- 2
Ma Jun 1
y-2
1 -2
12,48,207
67Years

Jul 1
-2 1
Au g
J un
- 21 -
16,57,969 Sep 21
-2
Oct 1
J ul- - 21
Yearsofof

21 16,57,486 N ov
-
D ec 21
Aug -2
-2 1 Jan 1
-

Covid
16,98,442

Period
F eb 22
S ep - 22
Ma
Month wise

Covid
Period
-2 1 r -2
18,19,927 Ap r 2
-
Oct Ma 22
-2 1 y- 2
18,96,447 Jun 2
-2
No v Jul 2
- 21 -2 2
17,19,747 Au g
-
De c Sep 22
- 21 -2
19,26,553 Oct 2
- 22
N ov
J an -
-2 2 D ec 22
18,35,594 -2
Jan 2
Fe b -
-2 2 F eb 23
18,13,692 Ma
- 23
r -2
No. of IRN generated

Ma Ap r 3
r -22
22,56,839 -
Ma 23
y- 2
A pr Jun 3
-2 2 -2
22,55,254 Jul 3
-2 3
Ma Au g
y-2 -
2 23,04,858 Sep 23
-2
J un Oct 3
- 22 - 23
23,24,615 N ov
-
D ec 23
J ul- -2
22 23,00,658 Jan 3
-
F eb 24
Aug - 24
-2 2 Ma
22,22,858 r -2
Supply Value
Ap r 4
S ep -
Ma 24
-2 2 y- 2
24,85,896 Jun 4
-2 4
Oct
-2 2

44
23,88,513
No v
- 22 33,82,050
De c
- 22 25,82,543
0
1,00,000
2,00,000
3,00,000
4,00,000
5,00,000
6,00,000
7,00,000
8,00,000
9,00,000
10,00,000

J an Ap r
-2 3 -
26,93,408 Ma 21
y- 2
Fe b Jun 1
-2 3 -2
24,97,774 Jul 1
-2 1
Au g
Ma
r -23 -
30,40,368 Sep 21
-
50 Cr

Oct 21
AATO >

A pr - 21
-2 3 N ov
24,63,759 -
D ec 21
-
e-Invoice Generation Trend : Oct 2020

Ma Jan 21
y-2 -
3 25,70,704 F eb 22
- 22
J un Ma
r -2
Trend of E-Invoice Generation

- 23
26,74,295
Cr

Ap r 2
> 20

-
AATO

Ma 22
J ul- y- 2
23 22,83,471 Jun 2
-2
Aug Jul 2
-2 3 -2 2
Au g
27,72,525 -
Sep 22
S ep -
-2 3 Oct 22
28,76,004 N ov
- 22
Oct -
D ec 22
-
Cr

-2 3
29,84,573
> 10
AATO

Jan 22
-
– Mar 2022

No v F eb 23
- 23 - 23
26,89,701 Ma
r -2
Ap r 3
De c
- 23 -
28,99,261 Ma 23
y- 2
Jun 3
J an
-2 4 -2
2911017.3 Jul 3
-2 3
No. of GSTINs generating IRNs

Au g
Fe b -
-2 4 Sep 23
2971645.23 -
Oct 23
Ma - 23
N ov
r -24
3506088.62 -
D ec 23
-
A pr Jan 23
-2 4 -
2790706.37
AATO
> 5 Cr

F eb 24
- 24
Ma Ma
y-2 r -2
4 2988598.3 Ap r 4
-
Ma 24
J un y- 2
- 24 Jun 4
2877486.98 -2 4
67Years
Yearsofof
GST
GST

E-Invoice Reporting
Invoice Reported in 120%
%age of e-Invoice
GST-R1 E-Invoice Reporting No. of Invoice
Period
No. of Invoice No. of Invoice No. of Invoice Invoice Value
Invoice Value Invoice Value Invoice Value
100%
Jul-23 62.65% 82.75%
29.60 33,49,799 18.54 27,71,935
Aug-23 67.22% 84.03%
31.12 35,01,460 20.92 29,42,237 80%
Sep-23 56.96% 72.26%
32.35 37,42,297 18.43 27,04,105
Oct-23 62.02% 77.77% 60%
33.09 37,89,306 20.53 29,47,102
Nov-23 56.38% 62.69%
35.24 47,06,180 19.87 29,50,091
Dec-23 63.77% 77.44% 40%
32.03 37,97,915 20.43 29,41,179
Jan-24 79.10% 98.73%
28.87 33,60,857 22.84 33,18,276
Feb-24 71.70% 91.40% 20%
30.83 36,63,997 22.10 33,48,976
Mar-24 73.66% 96.35%
30.85 37,94,424 22.73 36,56,044
Apr-24 71.37% 92.05% 0%
30.50 34,76,267 21.77 31,99,988

M 24

24
O 3
N 23
S e 23

D 23

M 24
Ja 3

Ju 4
Au 3

Fe 4

Ap 4
2

-2

-2
l -2

-2
May-24 73.63% 90.53%

n-

r-

n-
p-

-
g-

b-
ct
ov

ar

ay
ec
Ju

31.40 36,44,514 23.12 32,99,253

Jun-24 73.04% 88.70%
30.77 35,55,183 22.48 31,53,619

Total e-Invoice generated in GST System Vis a vis Total Invoices Reported in GST-R1
45
67Years
Yearsofof
GST
GST

Growth of e-Invoice System

e-Invoice e-Invoice
Period e-Invoice Generators
Generators Recipients
70,00,000 e-Invoice Recipients
Jul-23 5,17,821
56,45,969
Aug-23 7,52,069 60,00,000
61,48,873
Sep-23 7,58,072
59,63,911
50,00,000
Oct-23 7,73,771
62,90,564
Nov-23 7,75,184 40,00,000
62,37,543
Dec-23 7,84,018
62,32,406
30,00,000
Jan-24 7,95,177
63,44,282
Feb-24 8,14,026 20,00,000
64,02,097
Mar-24 8,33,495
65,01,303
10,00,000
Apr-24 8,35,347
64,84,390
May-24 8,55,050 0
65,63,781
3
23

24

4
23

4
3

24
24
23

23

4
Jun-24 8,62,364

r -2

-2
l-2

-2
t -2
g-

n-
v-

n-
b-
p-

c-
64,89,127

ay
ar
Oc
Ju

Ap
Au

No

Fe
Se

De

Ju
Ja

M
46
67Years
Yearsofof
GST
GST

GSTN Outreach
Initiatives
47
47Years
Yearsofof
GST
GST

Summary of Outreach Activities in 2023-24

Sl No Activity No of Sessions No. attended/No. of views

1 Webinars for taxpayer awareness 11 75,113

2 Trainings for Tax Officers 221 13370

Summary of Outreach Activities in 2024-25 (Till 30th June, 2024)

Sl No Activity No of Sessions No. attended/No. of views

1 Webinars for taxpayer awareness 01 2,217

2 Trainings for Tax Officers 48 5834

3 Trainings for Helpdesk Agents 09 386

43
 67 Years
Years of
of
GST
GST

GSTN’s YouTube Channel

(as on 30th June 2024)
• Total webinars, tutorials and other short
videos uploaded on YouTube Channel
- 672

• Total number of subscribers: 1.61 lakh

• Total number of views: 4.1 million

• GSTN conducts webinars in English, Hindi

and other Indian languages on new
functionalities released on GST Portal

• More than 260 such webinars have been

conducted.

• GSTN has also started making videos in

reels format. 6 reels published so far.
44
47Years
Yearsofof
GST
GST

GITA: GST Interactive Technical Assistant (Chatbot)

GITA: At Glance
q 7.89 Lakhs transitions handled by chatbot with 92% accuracy in FY2023-24
q New feather added in chatbot with 24*7 availability support for seamless experience
to customers. Multilingual chatbot is also planned to be rolled out during phase II.
q The planned chatbot released is designed to give a customized and personalize
responses delivering a AI powered like experience.
q Now the Taxpayer can ask customers additional questions to gather more
information to provide detailed responses.
q New functionalities of categories and sub-categories added in Chatbot along with
latest FAQs.
Helpdesk Improvement Initiatives & Capabilities
q Integrated with Knowledge base: Chatbot connected to a knowledge base to deliver-
a much more accurate and up to date responses.
q Enhance NLP processing: Improved the chatbot’s ability to understand nuances of
language and detect emotions.
q Integrate with other channels: Allow seamless transitions between Chatbot, CRM
supported by a live Chat agent. (Deployment planned in Phase II)
q Continuous training and update: Ongoing update the chatbot’s knowledge base to
improve accuracy and effectiveness.
q Feedback Mechanisms: Collects customer’s feedback to identify areas of
improvement.
q Live Agent: Option to choose a Live agent chat support during the session, ensuring
a hybrid approach & elevating Taxpayer’s experience.
50
47Years
Yearsofof
GST
GST

GST Helpdesk
Status of Tickets w.r.t. Registration and Returns
Period: (Jul 2023 to Jun 2024)

Tickets as Percentage
No. Of Documents Tickets raised (Jun
Form of document filed for
Filled 2022 to May’23)
this period

GSTR 1 12,02,33,773 66,574 0.06%

GSTR 3B 11,30,48,449 26,779 0.02%

New Registration 18,56,839 69,806 3.76%

51
 67Years
Yearsofof
GST
GST

Returns vs Tickets Filed

Tickets Percentage
Returns Filed Period
Raised of Error

4,41,64,664 31,871 Apr-Jun 2019 0.07%

4,45,62,082 25,339 Jul-Sep 2019 0.06% Series1 Linear (Series1)
0.14%
4,75,00,182 62,206 Oct-Dec 2019 0.13%
5,58,48,914 18,656 Jan-Mar 2020 0.03%
0.12%
2,77,68,670 22,444 Apr-Jun 2020 0.08%
6,58,12,368 27,689 Jul-Sep 2020 0.04%
0.10%
5,75,31,846 22,534 Oct-Dec 2020 0.04%
5,36,07,361 19,625 Jan- Mar 2021 0.04% 0.08%
3,40,20,007 16,929 Apr - Jun 2021 0.05%
6,22,58,090 24,620 Jul - Sept 2021 0.04% 0.06%
5,52,95,524 12,917 Oct - Dec 2021 0.02%
5,66,09,364 7,486 Jan-Mar 2022 0.01% 0.04%
5,58,22,139 14,150 Apr-Jun 2022 0.03%
5,52,62,792 9,840 Jul-Sep 2022 0.02% 0.02%
6,21,78,196 10,157 Oct-Dec 2022 0.02%
5,96,55,948 10,375 Jan- Mar 2023 0.02% 0.00%
9…

9…

…
0…

…
2…

…
3…
1…
…

…
…

…
…

0…

2…

3…

4…
1…
6,16,58,515 10,518 Apr-Jun 2023 0.02%

02 1
02 1

02 3
0 20

0 22

0 24
019

020

022

023
2 02

2 02

2 02

2 02
202
201

201

202

202

202
202
p2

p2

p2
c2
ar 2

ar 2
ar 2

ar 2

ar 2
2

6,00,57,617 11,953 Jul-Sep 2023 0.02% Ju n

ec

ec

ec

ec
ept
p
Jun

un

un

un

un
De
-Se

-Se

-Se

-Se
-M

-M
-M

-M

-M
t-D

t-D

t-D

t-D
r- J

r- J

r- J

r- J
-S
r-

6,32,52,339 35,542 Oct-Dec 2023 0.06%

r-

t-
J an

J an

J an
Jul

Jul

Jul

Jul
Ap

Ap

Ap

Ap

Ap
J an

J an
Oc

Oc

Oc

Oc
Ap

Oc
Jul

6,28,13,407 25,606 Jan-Mar 2024 0.04%

6,33,17,611 20,094 Apr-Jun 2024 0.03%

52
 67Years
Yearsofof
GST
GST

GST Helpdesk is Now More Helpful to Taxpayers

• 12 hr window (0900hrs – 2100hrs) for Toll Free Helpline operations (1800 103 7486) supported by 12 Languages to
ensure an elevated Taxpayer’s experience.

• Extended service window of ticket processing of 24 X7 X365 days vs 12 hrs before 01st June’24 to ensure faster
response to the Grievances reported.

• Taxpayers to get automated SMS updates on the progress of their Tickets/Grievances. (To be rolled out during
phase II).
• Comprehensive IVR Tree to ensure a variety of Self-Service options for faster accessibility & availability of Intel.
with an option to prioritize routing of calls to live agents. Implementation of an improved IVR system for the
Taxpayers to get updated/educated on latest updated & advisories via automated Voice Blaster (Automated Voice
Messaging System). To be rolled out during phase II.

• Robust ticketing platform Grievance Redressal Portal (GRP) in order to detail out the technical issue faced during
the execution on the portal. The users can select a category and sub-category to raise the tickets instead of
writing lengthy mails.

• Chatbot solution to enhance consumer engagement. Chatbot solution is an AI based product with state of art
features fulfilling most of our requirements and integrated with the CRM tool. Chabot can now lock customer
complaints by integration through CRM. Various Outbound calling campaigns to reach out to the Taxpayers for
collecting additional requirements & ensuring larger survey participation.

• The CSAT Survey covers all the critical parameters of the Taxpayers queries and the resolution provided by the
technical team. Measured on various parameters like: Overall Experience of Workflow, Time taken to resolve the
concern, Ease of use, resolution timelines, C-SAT Score for all tickets is published on the portal.
53
57Years
Yearsofof
GST
GST

Taxpayer Helpdesk Statistics

Calls Ticket Calls Ticket
Month Month
Offered Received Offered Received
Jan'22 1,10,550 25,928 Apr-23 1,01,141 31,120
Feb'22 1,14,741 26,140 May-23 91,898 28,020
Mar'22 1,25,063 26,478 Jun-23 87297 29264
Apr'22 1,51,212 42,950 Jul-23 83301 22256
May'22 1,70,221 46,188 Aug-23 1,00,598 25,647
Jun-22 97,191 28,299 Sep-23 88293 27094
Jul-22 92,760 24,349 Oct-23 95,332 27,842
Aug-22 92,569 25,365 Nov-23 91495 34687
Sep-22 86,255 21,760 Dec-23 98,563 46,523
Oct-22 97264 20,770 Jan-24 95847 43350
Nov-22 96,679 26,880 Feb-24 98,474 32,248
Dec-22 1,63,934 35,978 Mar-24 97797 35986
Jan-23 1,21,655 30,929 Apr-24 1,09,887 39,730
Feb-23 93,435 24,700 May-24 89787 33530
Mar-23 1,02,544 31,800 Jun-24 98,607 34,029

54
 GST
GST

1,00,000
2,00,000
3,00,000

0
67Years

Apr'21
May'21
Yearsofof

Jun'21
Jul'21
Aug'21
Sep'21
Oct'21
Nov'21
Dec'21
Jan'22
Feb'22
Mar'22
Apr'22
May'22
Calls Offered

Jun'22
Jul'22
Aug'22
Sep'22

55
Oct'22
Nov'22
Dec'22
Jan'23
Feb'23
Mar'23
Apr'23
May'23
Jun'23
Jul'23
Taxpayer Helpdesk
Ticket Received

Aug'23
Sep'23
Oct'23
Nov'23
Dec'23
Jan'24
Feb'24
Mar'24
Apr'24
May'24
Jun'24
7 Years of
GST

Social Media Statistics

Followers/
Platform Impressions/ Views Engagement/ Watch time Posts/ Videos
Subscribers

X (Twitter) 2,92,303 107.8 M* 6.3 M*** 73.4K tweets

YouTube 1,60,733 4.1 million** 228.8 K (hours) 672 videos

Facebook 26,566 2.4 M* 25.9 K*** 2,109 posts****

LinkedIn 1,42,907* 41 posts ****

7,892*
(Company 19,791 (from July 2023- June (from July 2023- June
(from July 2023- June 2024)
Page) 2024) 2024)
LinkedIn
(CEO Office 547 50,048 11,108 8 posts ****
Page) NEW
WhatsApp
Channel NEW 652 N.A. N.A. 48 posts

56
67Years
Yearsofof
GST
GST

Services

57
67Years
Yearsofof
GST
GST

68,786 Officers Work on GST Back Office

State Name User Count State Name User Count

Andaman & Nicobar Islands 16 Lakshadweep 11

Andhra Pradesh 1384 Madhya Pradesh 2169

Maharashtra 7112
Arunachal Pradesh 87
Manipur 36
Assam 500
Meghalaya 127
Bihar 516
Mizoram 75
Chandigarh 25
Nagaland 150
Chhattisgarh 1009
Odisha 1187
Dadra and Nagar Haveli and Daman
25 Puducherry 80
and Diu

Delhi 431 Punjab 963

Goa 262 Rajasthan 2072

Gujarat 3876 Sikkim 58

Haryana 973 Tamil Nadu 5094

Himachal Pradesh 554 Telangana 1525

Jammu and Kashmir 783 Tripura 92

Jharkhand 274 Uttar Pradesh 5830

Karnataka 1402 Uttarakhand 801

Kerala 2809 West Bengal 1846

Ladakh 14 CBIC 24618

58
 57Years
Yearsofof
GST
GST

Taxpayer Assistance
Eco-system of GST Suvidha Accounting Software Solutions
Providers
GSTN has 53 functional GSPs that deliver the GSTN has partnered with some Billing and Accounting software vendors for providing free
software to the small taxpayers or businesses with annual turnover less than Rs 1.5 Cr, in a
necessary services to tax payers for becoming GST
financial year.
compliant in the GST regime. Businesses may avail
of the services of the GSP as per their need. The software is available in three different formats: cloud based, desktop version and mobile
phone based. The products offer a basic version free of cost that assists the businesses in
Offline Tools Provided on the GST compliance.
Portal
Sr. Cloud / On-
1. Returns Offline Tool Name of Company Product Name Mobile App
No. prem
2. Tran 1 Offline Tool
1 Adaequare Info Private Limited uBooks Cloud ✓
3. Tran-2 Offline Tool
4. ITC-01 Offline Tool 2 Cygnet Infotech Private Limited Cygnet FACE On-prem ✕
5. ITC-03 Offline Tool
3 Focus Softnet Private Limited FocusLyte Cloud ✕
6. ITC-04 Offline Tool
7. GSTR-3B Offline Tool CaptainBiz (formerly
4 IRIS Business Services Limited Cloud ✓
8. GSTR-4 Offline Tool (Quarterly Filing) Vyapari)
9. GSTR-6 Offline Tool with Amendments 5 Relyon Softech Limited Saral Accounts On-prem ✓
10. GSTR-7 Offline Utility Zoho Corporation Private
6 Zoho Books Cloud ✓
11. GSTR 8 Offline Tool Limited
12. GSTR-9 Offline Tool
13. GSTR-9A Offline Tool Empanelled IRPs for E-Invoice
14. GSTR-9C Offline Tool
15. GSTR-10 Offline Tool 1 NIC-1 & 2
16. GSTR-11 Offline Tool
2 Cygnet Infotech Private Limited
17. GST ARA-01 Application for Advance Ruling
18. Refund Statement Offline Tool 3 Clear Tax
19. Matching Offline Tool
20. GSTR -4 Offline Tool (Annual) 4 Ernst & Young
21.TDS/TCS Credit Received Offline Tool
22.GST DRC-22A Application for Objection to 5 IRIS Business Services Limited
Provisional Attachment Order
59
67Years
Yearsofof
GST
GST

Taxpayers’ Assistance made available at GST Portal during 2023-24

Sl. No. Period For Taxpayers

1 FAQs and User Manuals 289

2 Advisories 47

3 Mails on taxpayer functionalities sent to States 05

4 Mails on Tax Officer functionalities sent to States 05

Taxpayers’ Assistance made available at GST Portal during 2024-25 (Till 23rd June 2024)

Sl. No. Period For Taxpayers

1 FAQs and User Manuals 54

2 Advisories 9

3 Mails on taxpayer functionalities sent to States 03

4 Mails on Tax Officer functionalities sent to States 03

60
67Years
Yearsofof
GST
GST

New functionalities (FO) made available on GST Portal from 01.04.2023 to 30.06.2024

Taxpayer functionalities
Sl. No. deployed on the GST New Functionalities made available for Taxpayers
Portal

https://tutorial.gst.gov.in/downloads/news/new_functionalities_compilation_april_june_2024.pd
1 Apr 24 – Jun 24
f

https://tutorial.gst.gov.in/downloads/news/new_functionalities_compilation_april_2023_march_
2 Apr 23 - Mar 24
2024.pdf

61
67Years
Yearsofof
GST
GST

Key functionalities (FO) made available on GST Portal from July 2023 to June 2024

Returns
i. Deployment of new forms for collecting information on Pan Masala trade.
ii. GSTR 1 - Table 14 and 15 and its amendment Table i.e. Table 14A and Table 15A corresponding
to TCS supplies and reporting by ECO u/s 9(5)
iii. Inclusion of Tables 5B and 5C in GSTR-5A.
iv. DRC-01B, 01C and 01D live in the system for R1 –R3B and R2 – R3B gap.
v. Functionality for providing details of invoices, in respect of which reversal of credit as per new
rule 37A of CGST Rules.
vi. Collection of late fee of GSTR-3B/GSTR-1 through GSTR-10 in case of registration surrender
cases.
E-Invoice
i. Comprehensive e-Invoice monitoring dashboard launched for monitoring of the e-Invoice
system.
ii. Auto-population of HSN data from e-Invoice into Table 12 of GSTR -1 is live.
iii. Revamped E-Invoice portal launched.

62
67Years
Yearsofof
GST
GST

Key functionalities (FO) made available on GST Portal from July 2023 to June 2024

Aadhar Based Biometric Authentication of Risky Taxpayers

i. Biometric Authentication and Document Verification with Slot Booking for registration applicants:
Pilot started in Puducherry, Gujarat and Andhra Pradesh. Phase Pan India roll-out scheduled.

ii. Face Authentication App (Aadhaar based Biometric) went Live in Puducherry.

Payment Module

i. UPI/Debit card/Credit card provided as additional e-payment options on the GST portal.

ii. 5 new banks on-boarded on GST Portal for GST collection.

Other Modules

i. Implementation of AATO on Composition taxpayer for Hotel and Restaurant services

ii. Collection of Contract Account Number (CA Number) of Maharashtra and MP State Electricity Bills
in State Specific Information for Maharashtra taxpayers.

63
7 Years of
GST

Short videos on recent enhancements on GST Portal

• Everything you want to know about GST form DRC-03
• Everything you want to know about GST form DRC-01C
• How to file payment-related grievances on the GST portal.
• How to opt-in for Composition levy for FY 2024-25
• How to Auto populate HSN Data from e-Invoice into Table 12 of GSTR-1
• How to Geo-code your GSTIN
• Want to Know How to Verify e-Invoice Online and Offline
• All about the e-Invoice Exemption Declaration functionality
• e-Invoice JSON Download functionality

Our Technology Partners

S. No. Project Partners
1 GST System Project M/S Infosys
2 E-Way Bill National Informatic Centre (NIC)
3 Helpdesk Services M/S Vision Plus Security Control Pvt. Ltd
4 TINXSYS Project M/S CoForge
5 Governance Risk & Compliance (GRC) M/S E&Y
6 Geo-coding & Integration of Geo Spatial data with GST System M/S CE Info Systems Ltd. (Map My India)
7 Security Monitoring and Analytics Centre M/S Deloitte Touche Tohmatsu India LLP
8 Internet, MPLS and Data Centre and State Connectivity M/S Airtel and M/S Tata Communication Ltd.

64
67Years
Yearsofof
GST
GST

65