GST Collections December 2025: State Wise Break-up of GST Collections December 2025
The GST collections for December 2025 was released on 1st January 2026 by the GST Network. December 2025 GST collection is Rs.1,74,550 crores. December 2025 collection has gone up as compared to the November 2025 GST collection, which was Rs.1,70,276 crores.
In this article, you can discover the reasons why there has been a change in the GST collections with an analysis of the state-wise GST collections for December 2025.
Analysis of the GST Collections December 2025
- The GST collections for December 2025 have increased compared to the previous financial year, showing a stable tax base and sustained compliance levels.
- Gross GST collections for December 2025 work out to Rs.1,74,550 crore, which is higher than last month’s figures.
- Year-on-year data indicates that December 2025 collections are 6.1% higher than those of December 2024, when it stood at Rs.1,64,556 crore.
- Key components include CGST at Rs.34,289 crores, SGST at Rs.41,368 crores, IGST at Rs.98,894 crores, and Cess at Rs.4,238 crores.
- Revenue from domestic transactions have grown by 1.2% year-on-year, while revenue from imports have grown by 19.7%.
- Refunds processed in December 2025 total Rs.28,980 crores, which include CGST refunds at Rs.4,274 crores, SGST refunds at Rs.5,439 crores, IGST refunds at Rs.19,267 crores, and cess refunds at Rs.313 crores.
- The net GST collections for December 2025 are Rs.1,45,570 crore, indicating a growth of 2.2% as compared to the previous year.
- The higher GST collections in December 2025 were attributed to calendar year-end and holiday season demand for products and services.
- With the GST rate rationalisation now implemented post the 56th GST Council meeting, consumer sentiment has remained positive, and post-festive spending has been stabilised.
- Businesses and households are likely to maintain consumption and investments, providing stability to GST collections in the coming quarters.
GST Collections for December 2025 State-wise
The government also released the state-wise GST collections for December 2025. Maharashtra again leads the states in absolute gross monthly revenue, followed by Karnataka, Tamil Nadu, Gujarat, and Uttar Pradesh.
Most states and union territories showed mixed performance in their GST collections during December 2025, with declines in Ladakh (-45%), Andaman & Nicobar (-21%), Uttarakhand (-11%), and growth in Lakshadweep (154%), Arunachal Pradesh (69%).
Key contributors to monthly revenue, such as Maharashtra and Karnataka, reported a growth of 4% and 5% respectively.
State-wise Growth of GST Revenues during December 2025*
Pre-Settlement SGST | Post-Settlement SGST | |||||
State/UT | Dec-24 | Dec-25 | Growth (%) | Dec-24 | Dec-25 | Growth (%) |
Jammu and Kashmir | 221 | 204 | -8% | 642 | 592 | -8% |
Himachal Pradesh | 201 | 181 | -10% | 452 | 482 | 7% |
Punjab | 728 | 719 | -1% | 2,050 | 1,966 | -4% |
Chandigarh | 66 | 62 | -5% | 183 | 188 | 2% |
Uttarakhand | 439 | 391 | -11% | 660 | 757 | 15% |
Haryana | 1,811 | 1,836 | 1% | 3,117 | 3,629 | 16% |
Delhi | 1,353 | 1,298 | -4% | 2,742 | 2,684 | -2% |
Rajasthan | 1,419 | 1,441 | 2% | 3,427 | 3,455 | 1% |
Uttar Pradesh | 2,535 | 2,538 | 0% | 6,381 | 6,671 | 5% |
Bihar | 768 | 717 | -7% | 2,197 | 2,435 | 11% |
Sikkim | 38 | 36 | -6% | 79 | 92 | 16% |
Arunachal Pradesh | 32 | 54 | 69% | 136 | 146 | 7% |
Nagaland | 22 | 26 | 23% | 89 | 88 | -1% |
Manipur | 21 | 20 | -4% | 73 | 79 | 8% |
Mizoram | 14 | 13 | -5% | 66 | 74 | 12% |
Tripura | 40 | 47 | 17% | 129 | 124 | -4% |
Meghalaya | 37 | 53 | 44% | 129 | 139 | 8% |
Assam | 505 | 506 | 0% | 1,162 | 1,221 | 5% |
West Bengal | 1,809 | 1,847 | 2% | 3,524 | 3,559 | 1% |
Jharkhand | 705 | 770 | 9% | 1,101 | 916 | -17% |
Odisha | 1,354 | 1,485 | 10% | 1,925 | 1,691 | -12% |
Chhattisgarh | 697 | 755 | 8% | 1,256 | 907 | -28% |
Madhya Pradesh | 1,065 | 1,057 | -1% | 2,829 | 2,780 | -2% |
Gujarat | 3,328 | 3,549 | 7% | 5,650 | 6,351 | 12% |
Dadra and Nagar Haveli and | 55 | 66 | 19% | 111 | 113 | 2% |
Maharashtra | 9,465 | 9,852 | 4% | 14,093 | 16,140 | 15% |
Karnataka | 3,651 | 3,816 | 5% | 6,389 | 6,716 | 5% |
Goa | 219 | 214 | -2% | 378 | 365 | -3% |
Lakshadweep | 0 | 1 | 154% | 12 | 8 | -37% |
Kerala | 1,184 | 1,236 | 4% | 2,549 | 2,643 | 4% |
Tamil Nadu | 3,707 | 3,598 | -3% | 5,556 | 5,992 | 8% |
Puducherry | 44 | 44 | -1% | 101 | 109 | 7% |
Andaman & Nicobar Islands | 24 | 19 | -21% | 52 | 57 | 9% |
Telangana | 1,817 | 1,762 | -3% | 3,467 | 3,552 | 2% |
Andhra Pradesh | 1,076 | 1,102 | 2% | 2,507 | 2,652 | 6% |
Ladakh | 33 | 18 | -45% | 70 | 53 | -25% |
Other Territory | 16 | 34 | 115% | 70 | 160 | 128% |
Grand Total | 40,499 | 41,368 | 2% | 75,355 | 79,584 | 6% |
*Doesn't include GST on Import of Goods.
Monthly Comparison of State-wise SGST Settled, Before and After the Settlement
The following is the state-wise overview of the pre-settlement and post-settlement SGST figures for 2025-26 year till date:
Pre-Settlement SGST | Post-Settlement SGST1 | |||||
State/UT | 2024-25 | 2025-26 | Growth | 2024-25 | 2025-26 | Growth |
Jammu and Kashmir | 2,234 | 2,188 | -2% | 6,574 | 5,962 | -9% |
Himachal Pradesh | 2,042 | 1,967 | -4% | 4,630 | 4,637 | 0% |
Punjab | 6,857 | 7,273 | 6% | 18,153 | 19,685 | 8% |
Chandigarh | 567 | 564 | -1% | 1,759 | 1,777 | 1% |
Uttarakhand | 4,354 | 4,634 | 6% | 6,935 | 7,489 | 8% |
Haryana | 17,279 | 18,671 | 8% | 29,364 | 35,469 | 21% |
Delhi | 13,200 | 14,460 | 10% | 26,771 | 28,010 | 5% |
Rajasthan | 13,437 | 14,222 | 6% | 32,085 | 33,796 | 5% |
Uttar Pradesh | 25,911 | 26,474 | 2% | 63,068 | 62,362 | -1% |
Bihar | 6,681 | 7,479 | 12% | 20,931 | 22,793 | 9% |
Sikkim | 302 | 379 | 25% | 725 | 871 | 20% |
Arunachal Pradesh | 393 | 551 | 40% | 1,324 | 1,519 | 15% |
Nagaland | 208 | 293 | 41% | 789 | 897 | 14% |
Manipur | 271 | 269 | -1% | 855 | 844 | -1% |
Mizoram | 202 | 158 | -22% | 699 | 690 | -1% |
Tripura | 391 | 424 | 8% | 1,268 | 1,228 | -3% |
Meghalaya | 444 | 501 | 13% | 1,316 | 1,305 | -1% |
Assam | 4,712 | 5,067 | 8% | 11,514 | 13,706 | 19% |
West Bengal | 17,834 | 18,542 | 4% | 34,261 | 34,379 | 0% |
Jharkhand | 6,481 | 7,009 | 8% | 10,428 | 10,282 | -1% |
Odisha | 13,077 | 13,670 | 5% | 19,178 | 17,822 | -7% |
Chhattisgarh | 6,388 | 6,763 | 6% | 11,399 | 10,657 | -7% |
Madhya Pradesh | 10,107 | 10,759 | 6% | 26,503 | 25,814 | -3% |
Gujarat | 33,328 | 36,064 | 8% | 53,746 | 58,648 | 9% |
Dadra and Nagar Haveli an | 553 | 581 | 5% | 955 | 920 | -4% |
Maharashtra | 83,406 | 90,550 | 9% | 1,26,267 | 1,43,171 | 13% |
Karnataka | 33,166 | 36,720 | 11% | 61,310 | 63,946 | 4% |
Goa | 1,878 | 1,921 | 2% | 3,251 | 3,288 | 1% |
Lakshadweep | 7 | 6 | -12% | 82 | 3 | -96% |
Kerala | 10,927 | 11,704 | 7% | 24,341 | 25,001 | 3% |
Tamil Nadu | 33,990 | 35,763 | 5% | 56,986 | 57,806 | 1% |
Puducherry | 407 | 426 | 5% | 1,143 | 1,055 | -8% |
Andaman and Nicobar Islan | 164 | 168 | 3% | 430 | 546 | 27% |
Telangana | 15,675 | 16,369 | 4% | 32,653 | 33,797 | 4% |
Andhra Pradesh | 10,689 | 11,260 | 5% | 24,505 | 25,045 | 2% |
Ladakh | 209 | 211 | 1% | 597 | 577 | -3% |
Other Territory | 141 | 257 | 82% | 624 | 2,023 | 224% |
Grand Total | 3,77,911 | 4,04,315 | 7% | 7,17,419 | 7,57,819 | 6% |
* Post-Settlement GST is cumulative of the GST revenues of the States/UTs and the SGST portion of the IGST settled to the States/UTs
The December 2025 GST collections showcase a steadily growing Indian economy, as per the December 2025 GST collections report details.
Also Read
GST Collections November 2025
GST Collections October 2025
GST Collections September 2025
GST Collections August 2025
GST Collections July 2025
GST Collections June 2025
GST Collections May 2025
GST Collections April 2025
GST Collection March 2025
GST Collection February 2025
GST Collection January 2025
About the Author
Annapoorna
I preach the words, “Learning never exhausts the mind.” An aspiring CA and a passionate content writer having 8+ years of hands-on experience in deciphering jargon in Indian GST, Income Tax, off late also into the much larger Indian finance ecosystem, I love curating content in various forms to the interest of tax professionals, and enterprises, both big and small. While not writing, you can catch me singing Shāstriya Sangeetha and tuning my violin ;). Read more
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