India's Goods and Services Tax (GST) collections registered a strong year-on-year growth in October 2026, with total gross GST revenue increasing by 22.9% to Rs 2,31,290 crore, compared to Rs 1,88,125 crore collected in October 2025.
The latest GST revenue figures show an improvement in both domestic collections and revenue from imports. Domestic gross GST revenue increased by 15.8%, while GST revenue from imports recorded a much sharper growth of 42.2% during the month.
The growth was also visible in net GST collections after adjusting for refunds. Total net GST revenue stood at Rs 2,03,356 crore in October 2026, registering a year-on-year increase of 25.6% against Rs 1,61,900 crore in October 2025.
The figures, as on October 31, 2026, indicate continued momentum in GST revenue collections, with import-related revenue making a significant contribution to the overall growth.
1. Gross GST Collections Increase to Rs 2.31 Lakh Crore in October 2026
India's gross GST revenue increased from Rs 1,88,125 crore in October 2025 to Rs 2,31,290 crore in October 2026, reflecting a growth of 22.9%.
The broad breakup of gross GST collections is as follows:
|
GST Component |
October 2025 |
October 2026 |
Growth |
|---|---|---|---|
|
CGST |
Rs 36,547 crore |
Rs 42,935 crore |
— |
|
SGST |
Rs 45,134 crore |
Rs 51,340 crore |
— |
|
IGST |
Rs 1,06,443 crore |
Rs 1,37,015 crore |
— |
|
Total Gross GST |
Rs 1,88,125 crore |
Rs 2,31,290 crore |
22.9% |
The increase in IGST collections was particularly significant, with revenue rising from Rs 1,06,443 crore to Rs 1,37,015 crore.
2. GST Revenue from Imports Records 42.2% Growth
One of the major highlights of October 2026 GST collections was the substantial increase in revenue generated from imports.
Gross GST revenue from imports, comprising IGST, increased from Rs 50,796 crore in October 2025 to Rs 72,246 crore in October 2026, registering a growth of 42.2%.
In comparison, gross domestic GST revenue increased by 15.8%, from Rs 1,37,328 crore to Rs 1,59,044 crore.
This indicates that import-related collections grew considerably faster than domestic GST revenue during the month.
3. Net GST Revenue Rises 25.6% to Rs 2.03 Lakh Crore
After adjusting for refunds, net GST revenue for October 2026 stood at Rs 2,03,356 crore, compared to Rs 1,61,900 crore in the corresponding month of the previous year.
This represents a year-on-year increase of 25.6%.
The net revenue figures are divided into domestic revenue and customs-related GST revenue.
|
Particulars |
October 2025 |
October 2026 |
Growth |
|---|---|---|---|
|
Net Domestic Revenue |
Rs 1,24,567 crore |
Rs 1,45,037 crore |
16.4% |
|
Net Customs Revenue |
Rs 37,333 crore |
Rs 58,319 crore |
56.2% |
|
Total Net GST Revenue |
Rs 1,61,900 crore |
Rs 2,03,356 crore |
25.6% |
The growth in net customs revenue was particularly strong at 56.2%, while net domestic revenue increased by 16.4%.
4. GST Refunds Increase by 6.5% in October 2026
Total GST refunds during October 2026 amounted to Rs 27,934 crore, compared to Rs 26,225 crore in October 2025, registering an increase of 6.5%.
The refund breakup is as follows:
|
Refund Category |
October 2025 |
October 2026 |
Growth |
|---|---|---|---|
|
Domestic Refunds |
Rs 12,761 crore |
Rs 14,007 crore |
9.8% |
|
Import/ICEGATE Refunds |
Rs 13,463 crore |
Rs 13,927 crore |
3.4% |
|
Total Refunds |
Rs 26,225 crore |
Rs 27,934 crore |
6.5% |
Domestic refunds recorded a higher growth rate than refunds processed through ICEGATE during the month.
Despite the increase in refunds, net GST revenue maintained strong growth, rising by 25.6% year-on-year.
5. State-Wise GST Revenue: Assam Records 47% Growth
The state-wise domestic GST revenue figures for October 2026 show varying growth trends across States and Union Territories.
Assam recorded the highest growth among the major states, with GST revenue increasing by 47%, from Rs 1,315 crore in October 2025 to Rs 1,934 crore in October 2026.
Other states that reported strong growth include:
|
State |
October 2025 |
October 2026 |
Growth |
|---|---|---|---|
|
Assam |
Rs 1,315 crore |
Rs 1,934 crore |
47% |
|
Manipur |
Rs 64 crore |
Rs 90 crore |
40% |
|
Meghalaya |
Rs 160 crore |
Rs 216 crore |
35% |
|
Jharkhand |
Rs 2,149 crore |
Rs 2,821 crore |
31% |
|
Jammu & Kashmir |
Rs 546 crore |
Rs 705 crore |
29% |
|
Madhya Pradesh |
Rs 2,911 crore |
Rs 3,768 crore |
29% |
|
Goa |
Rs 543 crore |
Rs 687 crore |
27% |
|
Punjab |
Rs 2,291 crore |
Rs 2,856 crore |
25% |
|
Uttar Pradesh |
Rs 8,283 crore |
Rs 10,235 crore |
24% |
|
Bihar |
Rs 1,478 crore |
Rs 1,827 crore |
24% |
Among the larger contributors, Maharashtra continued to record the highest domestic GST revenue, increasing from Rs 31,013 crore in October 2025 to Rs 35,150 crore in October 2026, representing 13% growth.
Karnataka recorded collections of Rs 15,922 crore, while Gujarat reported Rs 13,516 crore during October 2026.
However, some states also witnessed a decline. Sikkim recorded a 28% fall, Ladakh reported a 20% decline, and Himachal Pradesh registered a 2% decrease.
Note: State-wise figures above relate to domestic GST revenue and exclude GST on import of goods.
6. Cumulative GST Collections Till October 2026 Also Show Growth
The cumulative GST revenue figures for FY 2026-27 up to October 2026 indicate that overall collections have remained higher than the corresponding period of FY 2025-26.
Total gross GST revenue for the period increased to Rs 14,77,569 crore, compared to Rs 13,05,213 crore in the previous year, representing a growth of 13.2%.
The cumulative collection figures are as follows:
|
Particulars |
FY 2025-26 (Up to Oct) |
FY 2026-27 (Up to Oct) |
Growth |
|---|---|---|---|
|
Gross Domestic Revenue |
Rs 9,61,790 crore |
Rs 10,33,411 crore |
7.4% |
|
Gross Import Revenue |
Rs 3,43,423 crore |
Rs 4,44,158 crore |
29.3% |
|
Total Gross GST Revenue |
Rs 13,05,213 crore |
Rs 14,77,569 crore |
13.2% |
|
Total Refunds |
Rs 1,77,982 crore |
Rs 2,08,083 crore |
16.9% |
|
Total Net GST Revenue |
Rs 11,27,355 crore |
Rs 12,69,486 crore |
12.6% |
The figures highlight that import-related GST revenue has been growing faster than domestic collections even on a cumulative basis.
7. State-Wise Cumulative GST Revenue: Maharashtra Leads
Maharashtra remained the largest contributor to domestic GST revenue during FY 2026-27 up to October 2026, with total collections of Rs 2,28,447 crore.
Other major contributors included:
- Gujarat: Rs 89,278 crore
- Tamil Nadu: Rs 75,623 crore
- Uttar Pradesh: Rs 68,611 crore
- Karnataka: Rs 1,02,814 crore
- Haryana: Rs 78,133 crore
- Telangana: Rs 39,723 crore
- West Bengal: Rs 39,881 crore
On a year-on-year basis, Assam recorded a notable 38.3% increase in cumulative domestic GST collections, while Uttar Pradesh registered 15.5% growth and Telangana recorded 13.8% growth.
These figures reflect differences in revenue performance across states and indicate that the overall increase in GST collections has not been uniform across the country.
8. Key Highlights of GST Revenue Collection for October 2026
The important takeaways from the latest GST collection data are:
- Gross GST revenue increased by 22.9% to Rs 2.31 lakh crore.
- Net GST revenue grew by 25.6% to Rs 2.03 lakh crore.
- Domestic gross GST revenue recorded 15.8% growth.
- GST revenue from imports increased by 42.2%.
- Total GST refunds increased by 6.5% to Rs 27,934 crore.
- Assam recorded 47% growth in domestic GST revenue during October 2026.
- Maharashtra remained the largest state contributor, with domestic GST collections of Rs 35,150 crore.
- Cumulative gross GST revenue for FY 2026-27 up to October increased by 13.2%.
Conclusion
October 2026 turned out to be a strong month for GST revenue collections, with gross collections crossing Rs 2.31 lakh crore and net revenue exceeding Rs 2 lakh crore.
The sharp increase in import-related GST revenue was a major contributor to the overall growth. Domestic collections also maintained a positive trend, although their growth was comparatively moderate.
With cumulative gross GST revenue registering 13.2% growth during April–October 2026, the latest figures indicate continued growth in indirect tax collections. However, the state-wise data also highlights differences in revenue performance across regions.
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