GST Collection August 2026: ₹1,99,853 Crore, Up 14.8% YoY

India’s gross GST collection reached ₹1,99,853 crore in August 2026, up 14.8% from the revised August 2025 figure of ₹1,74,116 crore. It was the highest collection recorded for the month of August and fell only ₹147 crore short of the ₹2 lakh crore mark.

The headline figure, however, does not tell the complete story. GST revenue from imports increased 29%, while domestic revenue grew 9.3%. At the same time, refunds rose 67.9% to ₹31,795 crore, limiting net GST revenue growth to 8.3%.

In this edition of our monthly GST collection report, we examine:

• What drove GST growth in August?
• Why did imports contribute more than domestic transactions?
• How did higher refunds affect net revenue?
• Which states recorded the highest collection and growth?
• How does August compare with previous months?
• What changed for GST filers from 1 August 2026?

GST Collection August 2026: At a Glance

Figures are provisional, as released by GSTN on 1 September 2026.

What Drove GST Growth in August 2026?

Three forces shaped the month, and each one matters to a different kind of business.

1. Import GST Became the Faster Growth Driver

Domestic GST grew 9.3% to ₹1,37,249 crore. Import GST grew 29.0% to ₹62,604 crore. Import GST collection grew more than three times the domestic pace.

The contribution to growth is more revealing than either rate. Of the ₹25,737 crore of additional revenue collected this August compared with last, imports supplied ₹14,058 crore, or 54.6%. Domestic transactions supplied the remaining ₹11,679 crore, from a base more than twice as large.

To put it differently, imports account for under a third of GST revenue but delivered 54.6% of its growth. For importers and businesses sourcing raw materials or capital goods from abroad, this is where IGST outflows and subsequent input tax credit claims are concentrating.

2. Refund Growth Reduced Net Revenue Expansion

Refunds increased 67.9% to ₹31,795 crore – more than four times the rate at which gross collections grew.

The arithmetic is stark. Gross revenue rose ₹25,737 crore year-on-year. Refunds rose ₹12,860 crore. Almost exactly half of the additional revenue collected went straight back out, leaving a net increase of ₹12,876 crore and net revenue growth of 8.3% against gross growth of 14.8%.

Measured as a share of gross collection, refunds have risen against both the year-ago month and the preceding month:

• August 2025: 10.9%
• July 2026: 14.2%
• August 2026: 15.9%

Approximately one rupee in every six collected in August 2026 was returned as a refund. For businesses with pending input tax credit or export refund claims, that is the encouraging read – disbursement is running at pace. For revenue projections, it is the reason the headline number overstates what the exchequer kept.

3. August Crossed a Significant Milestone

At ₹1,99,853 crore, August 2026 is the highest August collection ever recorded, and the third-highest month of FY 2026-27 after April (₹2,42,702 crore) and July (₹2,11,205 crore).

The month closed ₹147 crore below ₹2 lakh crore. April and July remain the only two months of FY 2026-27 in which gross GST collection has crossed that mark.

Designed for Modern Tax Professionals

A premium filing solution for CAs and tax consultants who need speed, scale, and operational clarity.

• Handle multiple clients with ease
• Reconcile and validate with confidence
• Overcome the limitations of the GST portal

Experience Smarter GST Filing

How have higher refunds affected net revenue? 

Refunds are usually a footnote in monthly GST commentary. In August 2026, they are the reason the headline and the net figure tell different stories.

Refund Growth

Both categories grew far above the rate of collection, and domestic refunds grew faster than export refunds. The trend is a reversal of July, when ICEGATE-processed export refunds led.

A rise of this size does not, on its own, distinguish between the possible drivers behind it. Faster processing of applications already in the queue, a clearing of accumulated backlog, and a genuine increase in eligible claims, including inverted duty structure claims, would all produce a similar-looking number. 

What can be said with confidence is that money is moving out of the system faster than it did a year ago, and businesses waiting on working capital are the direct beneficiaries.

Impact on Revenue

Net domestic revenue rose by ₹3,904 crore. Net customs GST revenue rose by ₹8,973 crore, which is more than twice as much, from a base under half the size.

The sharpest divergence in the entire month sits in that first row: domestic collection grew 9.3%, but domestic retention grew only 3.4%. Domestic activity is expanding at a reasonable clip; what the exchequer keeps from it is close to flat.

Which states recorded the highest collection and growth?

Highest GST Collections by State

Maharashtra again collected the most domestic GST at ₹28,779 crore, more than twice the next state. Its 8% growth ran slightly below the national domestic average of 9%.

These five states alone accounted for ₹75,347 crore, or 54.9% of all domestic GST collected in the country. Extend the list to ten, and the share reaches 76.6%. GST collection remains heavily concentrated in a small group of industrial and services states, which is why movement in any one of them shifts the national figure noticeably.

Fastest Growing States

Assam is the standout, and not only in percentage terms. It added ₹2,276 crore on its own. It is roughly one-fifth of the entire national increase in domestic revenue. Assam moved above Andhra Pradesh, Madhya Pradesh, Kerala, Jharkhand and Chhattisgarh, all of which had ranked above it in July.

A movement of this size in a single month and a single state is unusual, and no cause has been published for it, so it is worth watching whether the level holds in September. Uttar Pradesh’s 19% is arguably the more significant number for trend purposes: it is the fastest growth among the top ten collecting states, on a large and broadening base.

Among smaller jurisdictions, Lakshadweep recorded the highest percentage in the table at 238%, but on a movement from ₹1 crore to ₹2 crore. Ladakh grew 37%, Centre Jurisdiction 33%, Andaman and Nicobar Islands 32% and Other Territory 31%.

August 2026 GST Collection Compared With Previous Months

*Restated on the cess-excluded basis; originally published as ₹1,86,315 crore.

**Unadjusted. Adjusted for an approximately ₹10,000 crore one-time spectrum-related payment in May 2025 revenue, adjusted gross growth was 9%.

August collected ₹11,352 crore less than July, and growth eased from 15.4% to 14.8%. Neither shift is large enough to read as deterioration. 

Month-to-month swings of this size are routine in the series. May and June sat close to ₹1.94 lakh crore before July jumped ₹16,393 crore. Further, a 14.8% increase on the highest August base on record is a strong result in its own right.

Complete State-wise GST Revenue Table

Figures are in ₹ crore and exclude GST collected on imported goods. August 2025 figures are stated on the restated, cess-excluded basis explained earlier.

What Changed for Filers on 1 August 2026?

August was also the first month under a set of GSTN system changes affecting the e-way bill cycle.

Ship-to GSTIN is now mandatory for Bill-to/Ship-to e-way bill transactions, whether generated on the portal or through the e-invoice and e-way bill APIs. Where the consignee is unregistered, “URP” must be entered. The field is validated at the backend and does not print as a separate line on the e-way bill.

GSTN also introduced a voluntary e-way bill closure facility, letting businesses formally mark a consignment’s movement as complete.

The practical consequence for anyone running ERP, ASP or GSP integrations: Bill-to/Ship-to consignments now fail validation if the Ship-to GSTIN is missing, and incomplete ship-to master data is the usual point of failure.

Frequently Asked Questions (FAQs)

Why do state-wise GST figures exclude collection on imports?

IGST on imported goods is collected by Customs at the port of entry. It is not attributed to any single state at that point, so the state-wise table covers domestic transactions only.

What is the difference between gross and net GST collection?

Gross collection is the total tax received during the month, before any money goes back out. Net collection is what remains after refunds are paid to exporters and to businesses carrying unused input tax credit.

Which month records the highest GST collection in India?

April, consistently. Returns filed in April cover March, the financial year-end month when businesses close annual accounts and clear stock. April 2026’s ₹2,42,702 crore remains the highest monthly collection recorded.

When is India’s monthly GST collection data released?

On the first day of the following month. GSTN publishes gross and net collection, the domestic and import split, refund figures and a state-wise table, all marked provisional at release.

What does URP mean in an e-way bill?

URP stands for Unregistered Person. It is entered in the Ship-to GSTIN field when the consignee holds no GSTIN, which became mandatory for Bill-to/Ship-to transactions from 1 August 2026.

How can a business avoid delays in its GST refund?

Most delays trace back to mismatched figures or missing paperwork, not to processing time. Filing Form RFD-01 with complete supporting documents, correct bank details and reconciled return data covers the common causes. The GST refund claim process lists the documents and deadlines that apply.

Official Data Source:

• GSTN: Monthly GST Revenue Report for August 2026
• GSTN: Monthly GST Revenue Report for August 2025
• GSTN advisories dated 20 May 2026 and 17 June 2026 on e-invoice and e-way bill API changes