GST Marks 8 Years of Transformative Journey: Key Insights from the Official Statistical Report

As India's Goods and Services Tax (GST) regime celebrates its eighth anniversary, the Goods and Services Tax Network (GSTN) has unveiled a comprehensive statistical report highlighting the system's evolution since its rollout on July 1, 2017. Titled "8 Years of GST: Years of Commitment," the 64-page document paints a picture of robust growth, enhanced compliance, and a maturing ecosystem that has streamlined indirect taxation across the nation. From surging taxpayer registrations to record-breaking return filings, the report underscores GST's role in fostering economic unity and digital efficiency.

This milestone report, released amid ongoing efforts to simplify tax processes, reveals how GST has not only simplified compliance for businesses but also boosted revenue collection and transparency. Let's dive into the key highlights that demonstrate the regime's impressive trajectory.

Registration Trends: Steady Growth Amid Net Cancellations

One of the standout sections of the report focuses on GST registration dynamics, tracking active taxpayers from April 2023 to June 2025. Excluding Unique Identification Numbers (UINs), the data accounts for all registration types, net of cancellations and retrospective revocations. Notably, migrated taxpayers are counted based on their liability date-July 1, 2017-regardless of when migration was finalized.

The visualization shows a stable base of active taxpayers hovering between 1.05 crore and 1.4 crore over the 27-month period. New registrations have consistently outpaced cancellations, with the total active count reflecting a resilient upward trend. For instance, by June 2025, the net active taxpayers stood firm, bolstered by steady inflows of new entrants into the formal economy. This growth trajectory signals GST's success in bringing more small and medium enterprises (SMEs) under its umbrella, contributing to a more inclusive tax base.

Active Taxpayers Snapshot: Over 1.53 Crore Strong as of June 30, 2025

As of June 30, 2025, India boasts a vibrant GST ecosystem with 1,53,56,323 active taxpayers-a testament to the regime's widespread adoption. Of these, 1,34,52,270 are normal taxpayers, forming the backbone of the system. Composition scheme taxpayers, who benefit from simplified filing, number 14,79,938, while specialized categories include:

• Input Service Distributors (ISDs): 22,522
• Tax Collectors at Source: 22,970
• Tax Deductors at Source: 3,77,162
• Others: 3,954

Additionally, 40,75,501 taxpayers have migrated from the pre-GST era, highlighting seamless integration. The report also notes 44 non-resident taxpayers and 716 OIDAR (Online Information and Database Access or Retrieval) providers, underscoring GST's global outreach for digital services.

State-Wise Breakdown: Maharashtra and Uttar Pradesh Lead the Pack

Diving deeper, the state-wise distribution reveals stark regional variations, reflecting economic hubs and emerging markets. Maharashtra tops the charts with 18,64,338 total active taxpayers, including 16,81,717 normal ones, followed closely by Uttar Pradesh at 20,26,465-the highest overall, driven by 16,54,371 normal taxpayers and a significant 3,21,305 under the composition scheme.Key highlights from the table:

Smaller states like Andaman & Nicobar Islands report modest figures (6,153 total), while union territories such as Chandigarh (32,048) and Puducherry (25,187) show steady participation. Overall, 42,55,035 migrated taxpayers out of the grand total, with 2,493 UIN holders, illustrate a balanced federal structure.

Cancellations and Revocations: A Balanced Ecosystem

The report addresses churn in the system through trends in cancellations and revocations from April 2023 to June 2025. Cancellations peaked at around 3 lakh in certain months, but new registrations plus revocations consistently surpassed them-often by 1-2 lakh-ensuring net growth. This dynamic reflects proactive compliance measures, with revocations allowing genuine taxpayers to re-enter seamlessly.

Returns Filing: A Digital Success Story

Shifting to compliance, the returns section is a highlight. Since July 2017, over 164.43 crore GST returns have been filed, with the highest single-day peak at 32.65 lakh. Quarterly cumulative filings have surged from under 200 million in FY17-18 to nearly 1,800 million by Q1 FY25-26, showcasing exponential adoption.

GSTR-1 Trends: Steady Climb from April 2022 to May 2025

GSTR-1 filings, crucial for outward supplies, show eligible returns steadily tracked by actual filings, with numbers climbing from around 60 lakh in April 2022 to over 1.2 crore by May 2025. A linear trend line indicates consistent improvement, aided by invoice-matching mechanisms.

GSTR-3B Compliance: Over 80% on Time

GSTR-3B summary returns boast impressive compliance: percentages on due dates ranged from 70-95%, while filings as of June 30, 2025, exceeded 100% in several months due to late submissions. This reflects taxpayer discipline, with blue bars consistently above green in the compliance chart.

DRC-01B/01C Self-Compliance: Taxpayers Taking Charge

In a nod to voluntary adherence, self-compliance for demand notices (DRC-01B/01C) averaged 85-95% from June 2024 to May 2025. For example:

This high rate-peaking at 98% in November 2024-demonstrates growing trust in self-assessment.

Looking Ahead: GST's Enduring Legacy

As GST enters its ninth year, this report reaffirms its foundational promise: a unified, tech-driven tax system that empowers businesses and fuels India's $5 trillion economy dream. With digital tools like the GST portal handling billions of transactions, challenges like compliance burdens for SMEs persist, but the data screams success. For full details, download the report from here.