The Goods and Services Tax Network (GSTN) on October 06, 2025 has released its comprehensive 8-year report marking the completion of eight years of GST implementation in India since July 2017. The report provides detailed statistical insights into the journey of India’s unified indirect tax system, showcasing significant growth across registrations, returns filing, revenue collection, and digital infrastructure. With over 1.53 crore active taxpayers as of June 30, 2025, and cumulative revenue collection exceeding ₹1.21 lakh crores, the GST ecosystem has demonstrated remarkable maturity and technological advancement through initiatives like e-invoicing, e-way bills, and the Invoice Management System (IMS).
Key Highlights from the GST 8 Years Report:
Taxpayer Registration & Growth:
- Total active taxpayers reached 1,53,56,323 as of June 30, 2025
- Normal taxpayers account for 1.34 crore, with composition taxpayers at 14.79 lakh
- Over 40.75 lakh taxpayers migrated from the pre-GST regime
- Maharashtra leads with 18.64 lakh registrations, followed by Uttar Pradesh (20.26 lakh) and Tamil Nadu (11.74 lakh)
Returns Filing Compliance:
- Over 164.43 crore returns filed cumulatively since July 2017
- Highest returns filed in a single day: 32.65 lakh
- GSTR-3B filing compliance consistently above 95% on due dates
- Invoice Management System (IMS) introduced to facilitate accurate ITC claiming
Revenue Collection Milestones:
- FY 2024-25 revenue: ₹22.08 lakh crore (highest ever)
- CGST collection: ₹4.13 lakh crore
- SGST collection: ₹5.16 lakh crore
- IGST collection: ₹11.25 lakh crore
- Public Limited Companies contribute 33.83% despite being only 0.50% of taxpayers
E-Way Bill System:
- Over 619.39 crore e-way bills generated from April 2018 to May 2025
- Highest single-day generation: 52.29 lakh (February 28, 2025)
- 55.23 lakh taxpayers registered with e-way bill system
- Road transport accounts for 98.71% of goods movement
E-Invoice Ecosystem:
- 9.92 lakh businesses generating e-invoices as of June 2025
- 81.88 lakh e-invoice recipients registered
- E-invoices constitute 66-73% of total invoices by count and 78-90% by value
- Mandatory for businesses with turnover above ₹5 crore
Refund Processing:
- FY 2024-25 refunds: ₹33,677 crore (CGST), ₹42,747 crore (SGST)
- Total IGST refunds: ₹56,469 crore
- Online refund system fully automated since November 2019
Taxpayer Support & Outreach:
- 283 webinars conducted in 2024-25 with 60,232 participants
- GSTN YouTube channel: 1.67 lakh subscribers, 4.5 million views
- GST helpdesk maintaining error rate below 0.08% for return-related queries
- 62 functional GST Suvidha Providers (GSPs) assisting taxpayers
Recent Enhancements (July 2024 – June 2025):
- Introduction of GSTR-1A for amendment of invoices
- Negative value reporting allowed in GSTR-3B from September 2024
- New ledgers: RCM Liability/ITC Statement, Electronic Credit Reversal Statement
- Amnesty Scheme under Section 128A for demands related to FY 2017-18 to 2019-20
- Two-Factor Authentication (2FA) made mandatory for e-way bill and e-invoice systems
Compliance & Self-Assessment:
- Self-compliance rate for DRC-01B/01C notices: 85-97%
- Over 73,959 tax officers working on GST back office operations
- CBIC accounts for the largest user base (27,209 officers)
The Complete report can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/10/GST-8-Years-Report.pdf
