The Goods and Services Tax Network (GSTN) has presented a comprehensive statistical account of the journey of the Goods and Services Tax ecosystem on completion of nine years of GST, covering the period 2017–2026. The report provides a data-driven overview of the expansion of the taxpayer base, return-filing volumes, tax payments, online refunds, e-Way Bill and e-Invoice systems, taxpayer outreach, helpdesk services and the wider digital service infrastructure supporting GST administration across the country.
The report reflects the scale at which GST has developed into one of the country’s largest digital tax administration platforms. From taxpayer registration and return filing to invoice reporting, movement of goods, payment of tax and refunds, the GST ecosystem has progressively moved towards technology-enabled, data-driven and largely electronic compliance.
Active GST Taxpayer Base Crosses 1.67 Crore
As on 30 June 2026, the report places the total number of active taxpayers under GST at 1,67,14,646. Of these, 1,48,70,332 are normal taxpayers, while 13,55,180 are composition taxpayers. The active base also includes 27,115 Input Service Distributors, 24,494 Tax Collectors at Source, 4,33,198 Tax Deductors at Source and other categories of taxpayers.
Of the total active taxpayer base, 39,15,087 taxpayers had migrated from the pre-GST regime, representing around 23.4 per cent of the active base. Proprietorships constitute the largest category of active taxpayers, accounting for 76.9 per cent of the taxpayer base.
The registration data underline the sustained widening of the formal tax base since the introduction of GST. The report records 1,67,12,262 active registrations in June 2026, excluding UIN from the registration-trend series, with the figures being net of cancellations and revocations having retrospective effect.
The state-wise data show a broad-based GST presence across all States and Union Territories. Among the larger taxpayer bases, Uttar Pradesh has over 22 lakh active taxpayers, Maharashtra over 20.58 lakh, Gujarat over 14.32 lakh, Tamil Nadu over 12.56 lakh and Karnataka over 11.23 lakh, reflecting the nationwide reach of the GST registration system.
The report also tracks cancellation and revocation trends and notes the introduction of Rule 14A in the registration framework. GSTN has identified the simplified registration facility as one of the major recent taxpayer-facing functionalities aimed at reducing procedural compliance for eligible small taxpayers.
192.27 Crore GST Returns Filed Since July 2017
Return filing has emerged as one of the largest recurring digital compliance activities under GST. According to the report, a cumulative 192.27 crore GST returns had been filed till June 2026 since the introduction of GST in July 2017.
The system has also demonstrated substantial capacity to handle peak filing loads. The report records 43.51 lakh returns as the highest number of GST returns filed in a single day, highlighting the scale of the technology infrastructure supporting return filing.
GSTN separately monitors filing trends for GSTR-1 and GSTR-3B, including the number of taxpayers eligible to file, returns actually filed, compliance on the statutory due date and cumulative compliance achieved thereafter.
The report further highlights the role of system-generated compliance interventions. Under DRC-01B and DRC-01C, taxpayers are alerted to system-identified mismatches and provided an opportunity for self-compliance. Data for June 2025 to May 2026 show a substantial number of such cases being resolved through taxpayer self-compliance without the need for immediate escalation.
The growing digital footprint of business transactions is also visible from invoice reporting. For FY 2025-26, the report analyses invoice volumes across different turnover categories and shows a strong relationship between the scale of business and the average number of invoices reported per taxpayer.
For instance, taxpayers in the highest turnover category of above ₹500 crore reported an average of about 6,882.7 invoices per taxpayer per month in the data set examined, while businesses in smaller turnover categories reported significantly lower invoice volumes. The report thereby illustrates the scale and diversity of transaction reporting being handled through the GST platform.
GST Payments Reach ₹23.31 Lakh Crore in FY 2025-26
The payment section of the report demonstrates a sustained increase in GST payments over the nine-year period. Total payments recorded for FY 2025-26 stood at ₹23,31,819 crore, comprising ₹4,44,309 crore of CGST, ₹5,51,302 crore of SGST, ₹12,31,485 crore of IGST and ₹1,04,723 crore of Compensation Cess.
For comparison, total payments had stood at ₹11,77,369 crore in FY 2018-19, rising to ₹14,88,227 crore in FY 2021-22, ₹18,07,680 crore in FY 2022-23, ₹20,18,249 crore in FY 2023-24 and ₹22,08,861 crore in FY 2024-25, before reaching ₹23.31 lakh crore in FY 2025-26.
The report records that IGST figures include payments relating to both domestic supplies and imports. It also notes that Compensation Cess was not applicable from the September 2025 return period.
Companies Account for Major Share of Cash GST Payments
The report provides an important insight into the distribution of GST cash payments according to the constitution of businesses.
Public Limited Companies, though representing a relatively small proportion of the taxpayer count in the relevant data set, accounted for approximately 33.53 per cent of cash collections, while Private Limited Companies accounted for 29.43 per cent.
Together, public and private limited companies accounted for about 63 per cent of cash GST collections in the data analysed by GSTN.
Proprietorships represented the largest category in terms of taxpayer numbers—around 79.94 per cent of the constitution-wise data set—but accounted for approximately 13.42 per cent of cash collections. Partnerships contributed around 7.31 per cent, while Public Sector Undertakings contributed approximately 9.07 per cent.
The figures provide a useful picture of the concentration of cash tax payments across different forms of business organisation.
Large Businesses Account for Significant Share of Cash Tax Payment
An analysis of cash payments by turnover slab for FY 2025-26 shows the significant contribution of large businesses.
Taxpayers having turnover of more than ₹500 crore constituted only about 0.10 per cent of taxpayers in the relevant turnover-based data set but accounted for ₹8,35,070 crore, or approximately 50.29 per cent of total cash tax paid.
Taxpayers in the ₹100 crore to ₹500 crore turnover slab accounted for another 15.14 per cent of cash tax payments, while taxpayers with turnover between ₹20 crore and ₹50 crore accounted for 7.12 per cent.
At the other end of the spectrum, taxpayers having turnover up to ₹5 lakh constituted 38.08 per cent of taxpayers in the data set but accounted for only 0.21 per cent of cash tax paid.
The figures underline the wide diversity of the GST taxpayer base, ranging from micro and small businesses to the country’s largest enterprises.
Composition Taxpayers: Digital Return and Payment Trends
The report separately tracks returns and payments by taxpayers under the composition scheme from April 2020 onwards.
For the quarter January–March 2026, 8,72,583 composition returns were filed, of which 7,03,704 GSTINs made a payment, while 1,68,879 were nil filers. Cash tax paid by composition taxpayers during the quarter stood at approximately ₹802 crore, with an average payment of about ₹11,397 per non-nil paying GSTIN.
This data provides a distinct view of compliance among smaller taxpayers operating under the composition mechanism.
Online Refund System Records ₹1.68 Lakh Crore Disposals in FY 2025-26
The GST refund mechanism has also expanded significantly.
According to the GSTN report, online refunds disposed during FY 2025-26 amounted to ₹1,68,188 crore, comprising ₹38,701 crore of CGST refunds, ₹49,393 crore of SGST refunds, ₹75,668 crore of IGST refunds and ₹4,426 crore of Cess refunds.
The corresponding figure was ₹24,728 crore in FY 2019-20, the first year covered by the report following automation of FORM RFD-01 in late September 2019. Subsequent years recorded refund disposals of ₹71,136 crore in FY 2020-21, ₹1,00,537 crore in FY 2021-22, ₹1,14,799 crore in FY 2022-23, ₹1,23,594 crore in FY 2023-24 and ₹1,35,805 crore in FY 2024-25.
The report also separately records data transmitted to Customs for refund of IGST paid on exports. During June 2026 alone, ₹12,605.25 crore of IGST relating to 3,82,051 export invoices was transmitted for the refund process.
Refund Process Made More Taxpayer-Friendly
GSTN has introduced a series of recent improvements in the refund process.
The report highlights the introduction of provisional refund functionality for Inverted Duty Structure cases, consolidation of refund-related notices and orders under a common portal tab, and a new refund reason enabling unregistered persons to seek refunds arising out of assessment, enforcement, appeal, revision or other orders.
A separate refund reason has also been enabled for export of electricity without payment of tax, allowing eligible exporters to claim accumulated input tax credit.
An offline utility for Annexure-B has been introduced for ITC-based refund applications, with invoice validation against GSTR-2B to improve accuracy and consistency.
Other enhancements include an LEI field in FORM RFD-01 for refund amounts of ₹50 crore or more, facility to claim refund of negative balances in minor heads of a Demand ID, and changes in RFD-01 tables aimed at simplifying ITC-related refund applications.
Nearly 792 Crore E-Way Bills Generated Since April 2018
The e-Way Bill system has emerged as another major pillar of GST’s digital compliance infrastructure.
The report records a cumulative 7,91,78,27,900 e-Way Bills generated between April 2018 and May 2026.
The system recorded its highest daily generation of 58,63,941 e-Way Bills on 28 February 2026.
During FY 2025-26 alone, 1,55,96,08,676 e-Way Bills were generated, including around 53.04 crore inter-State e-Way Bills and 102.93 crore intra-State e-Way Bills.
For the first three months of FY 2026-27, from April to June 2026, the system recorded another 40,62,18,688 e-Way Bills.
Data for June 2025 to May 2026 show that intra-State movement accounted for roughly two-thirds of total e-Way Bills, highlighting the importance of the platform not only for inter-State trade but also for movement of goods within States.
Road Transport Dominates E-Way Bill Movement
The report also provides insights into the mode of transport declared in e-Way Bills.
Around 98.73 per cent of e-Way Bills by count related to movement by road, followed by air at 0.65 per cent, rail at 0.56 per cent and ship at 0.06 per cent.
In terms of the channels through which e-Way Bills are generated, mobile, SMS and API-based channels together accounted for 78.47 per cent, while the website accounted for 17.06 per cent and the Excel tool for 3.78 per cent.
These figures reflect increasing machine-to-machine and system-integrated usage of GST technology by businesses and logistics operators.
E-Invoice System Deepens Digital Transaction Reporting
The e-Invoice system has witnessed substantial expansion since its introduction.
For June 2026, the report records 8,55,738 GSTINs generating Invoice Reference Numbers (IRNs) and 21,42,82,750 IRNs generated during the month. The value of e-invoiced supplies reported for the month stood at ₹40,53,090 crore.
The downstream reach of the system is substantially wider. In June 2026, while 8.56 lakh GSTINs generated e-Invoices, the number of e-Invoice recipients stood at 88,26,831.
An analysis comparing e-Invoice reporting with GSTR-1 for July 2025 to June 2026 shows that e-Invoices represented approximately 67.8 per cent of GSTR-1 invoices by count and 83.6 per cent by value.
This indicates that e-Invoicing covers a particularly significant proportion of the higher-value transactions reported in GST returns.
The report clarifies that its e-Invoice statistics are provided for reference and general information and are based on system-generated sources which have not been reconciled or audited.
GSTN Strengthens Taxpayer Outreach and Digital Assistance
Along with its core technology systems, GSTN has expanded taxpayer education and support.
During FY 2025-26 and the first quarter of FY 2026-27 taken together, GSTN organised 23 taxpayer webinars and 310 training sessions for tax officers, covering a total of 71,622 attendees/views.
As on 1 July 2026, GSTN’s YouTube channel had 710 videos and webinars, approximately 1.73 lakh subscribers and 4.8 million cumulative views. GSTN states that webinars are conducted in English, Hindi and other Indian languages to explain new functionalities released on the GST Portal.
GSTN has also introduced GITA — GST Interactive Technical Assistant, an AI-powered chatbot designed to provide round-the-clock assistance on common taxpayer queries, guide users to relevant forms and functionalities, and continuously improve through natural-language updates and user feedback.
GST Helpdesk Expanded Through 12 New Enhancements
The taxpayer helpdesk has also undergone a series of enhancements.
GSTN reports 12 recent improvements, including a mobile application for raising and tracking complaints, an advanced IVR system, round-the-clock live chat, an advanced chatbot, complaint-status tracking, e-mail and SMS reminders, outbound calling campaigns, 24×7 ticketing support, an advanced CRM system, API access for higher-level support teams and tools for closure of resolved cases.
For the period July 2025 to June 2026, the report states that tickets raised in relation to GSTR-1 filings represented only 0.05 per cent of documents filed, while tickets relating to GSTR-3B represented 0.06 per cent. New registration generated a higher helpdesk interaction rate of 5.52 per cent.
Quarterly data from April 2021 to March 2026 show that helpdesk ticket rates associated with GST returns remained at or below approximately 0.06 per cent of returns filed during the periods covered.
GSTAT Helpdesk Launched
A dedicated GSTAT Helpdesk went live on 25 September 2025, extending GST helpdesk support to matters concerning the GST Appellate Tribunal.
The facility provides dedicated voice support from 9:00 AM to 9:00 PM on all seven days, along with a 24×7 Grievance Redressal Portal ticketing window for taxpayers and tax officers.
The objective is to provide a single point of contact for GSTAT-related queries, grievance registration and support.
Nearly 79,000 Officers Connected to GST Back Office
The services section of the report shows the scale of government-side digital usage of GST infrastructure.
A total of 78,702 officers work on the GST back-office system, covering State and Union Territory tax administrations as well as CBIC.
The report records 30,084 CBIC users on the back-office system, in addition to thousands of users across State tax administrations, demonstrating the nationwide administrative reach of the GST technology platform.
62 GST Suvidha Providers Support Compliance Ecosystem
The GST ecosystem is supported not only through the core portal but also through private technology integration.
GSTN states that 62 functional GST Suvidha Providers (GSPs) are providing services to assist taxpayers in meeting GST compliance requirements.
GSTN has also made available a range of offline tools for returns, input tax credit, refund statements, TDS/TCS credit, matching and the Invoice Management System.
The report lists multiple empanelled Invoice Registration Portals for e-Invoicing, including NIC portals and private-sector IRPs, providing businesses with multiple channels for generation of Invoice Reference Numbers.
Major GST Portal Functionalities Added During 2025-26
The report records several important improvements introduced on the GST Portal during July 2025–June 2026.
Under registration, the Simplified Registration Scheme under Rule 14A enables eligible applicants to obtain registration within three working days, subject to prescribed conditions. Filing of FORM GST REG-32 has also been enabled for taxpayers seeking to opt out of registration obtained under Rule 14A.
Contextual tooltips have been introduced in FORM GST REG-01, the biometric authentication appointment booking system has been enhanced, and online declaration of specified premises has been enabled.
In the returns module, GSTN has introduced multiple GSTR-9 and GSTR-9C enhancements, revised interest calculation in GSTR-3B, auto-population of previous-period liability and an offline tool for the Invoice Management System (IMS).
The IMS has also been enhanced to cover additional document types and to provide facilities for remarks and ITC reduction declarations. Bill of Entry data from ICEGATE is now populated in IMS and a bulk search facility has been introduced for retrieval of Bill of Entry details.
Invoice-wise TDS reporting has been enabled in GSTR-7.
The report further highlights implementation of the three-year filing restriction, under which taxpayers cannot file GSTR-1, GSTR-3B, GSTR-9 and GSTR-8 after expiry of three years from the respective due date.
GSTN Continues to Build India’s Unified Indirect Tax Technology Backbone
The statistical report portrays GST not only as a tax reform but as a large-scale national digital infrastructure connecting taxpayers, businesses, tax administrations, transporters, intermediaries and service providers.
Over nine years, the ecosystem has expanded from a new national indirect tax platform into an integrated digital network dealing with more than 1.67 crore active taxpayers, nearly 200 crore return filings, very large volumes of invoice data, hundreds of crores of e-Way Bills and multi-lakh-crore annual tax payments and refunds.
The continuing addition of simplified registration, digital return utilities, Invoice Management System capabilities, automated refund functionality, e-Invoicing, API-driven e-Way Bill generation, AI-enabled assistance and strengthened taxpayer helpdesk arrangements reflects GSTN’s continuing focus on improving compliance, system scalability and taxpayer service delivery.
The completion of nine years of GST thus marks an important milestone in the evolution of India’s unified indirect tax backbone, with technology remaining at the centre of registration, reporting, payment, compliance, movement of goods, refunds and taxpayer services.
The Report can be accessed at: https://tutorial.gst.gov.in/offlineutilities/gst_statistics/9YearsReport.pdf
