Ahmedabad: A sharp rise in post-settlement GST receipts has placed Gujarat at the top of the national growth chart in the first quarter of FY27. The state’s collections increased to Rs 24,896 crore, up 30% from a year earlier, according to finance ministry data. Gujarat also recorded its highest-ever post-settlement GST collection for the month of June.Tax officials attribute the performance to sustained compliance and an expanding taxpayer base.The post-settlement figures, which include a state’s own SGST collections and its share of integrated GST (IGST) transferred by the Centre after settlement, are considered a better indicator of the GST revenue that ultimately accrues to a state. IGST is collected on inter-state transactions and imports before being apportioned among states.According to experts, post-settlement receipts are a better indicator of the GST revenue eventually accruing to a state.During the April-June quarter, Gujarat recorded the fastest growth among all states. Himachal Pradesh and Andhra Pradesh followed with 25% growth each, while Karnataka recorded 24% and Punjab 23%.Among the five fastest-growing states, Karnataka reported the highest post-settlement GST collection at Rs 25,328 crore, narrowly ahead of Gujarat’s Rs 24,896 crore. Andhra Pradesh collected Rs 9,978 crore, Punjab Rs 7,742 crore, and Himachal Pradesh Rs 1,904 crore.The strong post-settlement performance came despite Gujarat’s pre-settlement SGST collections growing by only 6% during the quarter, underlining the contribution of IGST settlements to the state’s overall GST receipts.The state has also seen a sharp expansion in its taxpayer base since the GST regime was introduced. The number of registered GST taxpayers has increased from 5.08 lakh in July 2017 to 14.3 lakh, according to the state commercial tax department.June proved to be a record month for the state. Gujarat’s post-settlement GST collection touched Rs 7,800 crore, the highest ever for the month and 27% higher than the Rs 6,149 crore collected in June 2025.GST remained Gujarat’s single largest source of tax revenue during the month. Besides Rs 7,800 crore from post-settlement GST, the state collected Rs 3,073 crore through VAT, Rs 979 crore from electricity duty and Rs 21 crore from professional tax, taking the commercial tax department’s total revenue to Rs 11,873 crore.Officials said Gujarat has led the country in timely GST return filing for the past five years, with the filing rate reaching 99.6% in FY26. They added that the state’s GST collections have grown at a compound annual growth rate (CAGR) of more than 20% over the past five years, rising from Rs 30,628 crore in FY21 to Rs 83,066 crore in FY26.
