Gujarat has recorded substantial progress in Goods and Services Tax (GST) administration for the financial year 2024&ndash;25, with the total number of registered taxpayers increasing from 11.90 lakh in FY 2023&ndash;24 to 12.66 lakh by the end of March 2025. With this, the state now ranks third across India in total registered taxpayers. The taxpayer base in Gujarat grew by 6.38 per cent, surpassing the national average of 3.86 per cent, as per an official release.
The state&rsquo;s tax department also reported marked improvements in processing times for GST-related applications. Registration requests were cleared in an average of 18 days, a notable reduction from the previous year's timeline and well within the statutory limit of 44 days.
Cancellation applications took an average of 19 days to process&mdash;40 days faster than the prior fiscal. Amendment requests were completed in 17 days, showing a 9-day improvement. Similarly, suo-moto cancellations took 45 days, down by 38 days, and revocation cases averaged 40 days, improving by 17 days over the last year.
Refund processing times also saw progress. The average duration to resolve refund claims stood at 31 days, against a mandated maximum of 60 days, showing a 10-day improvement. A special focus on small-scale taxpayers led to 24,363 refund applications&mdash;each up to Rs 2 lakh&mdash;being settled within 28 days. Refunds in this category totalled Rs 194 crore, up from Rs 176 crore across 23,959 applications the previous year. In the Rs 2 lakh to Rs 10 lakh segment, 17,956 applications were processed in an average of 34 days, disbursing Rs 851 crore. For refund amounts above Rs 10 lakh, 8,790 cases were resolved, amounting to Rs 7,871 crore, with processing completed in 31 days.
Performance in return filings also remained strong. Gujarat led the nation in timely filing of GSTR-3B returns, achieving an 88.9 per cent compliance rate, ahead of the national figure of 79.6 per cent. The state also topped GSTR-1 return filing, with 85.5 per cent submitted on time, against the all-India average of 63 per cent.
On the Key Performance Indicators (KPI) front, Gujarat secured second place nationally with 71.69 points. While Maharashtra held the top spot at 73.93, Gujarat ranked first in 9 out of 22 performance indicators.
GST revenue collection in the state totalled Rs 1,36,748 crore in FY 2024&ndash;25, up from Rs 1,25,169 crore the previous year. This placed Gujarat in third position nationally for revenue generated by states, contributing approximately 8.2 per cent to India&rsquo;s overall domestic GST earnings.
In terms of revenue receipts, combining SGST and IGST, Gujarat received Rs 73,200 crore during FY 2024&ndash;25, registering a growth of 13.58 per cent over the Rs 64,448 crore collected in FY 2023&ndash;24. This outpaced the national average growth rate of 10.31 per cent.
The state also recorded an increase in e-Way bill generation. A total of 13.98 crore e-Way bills were generated by suppliers in Gujarat, compared to 12.51 crore in the previous year. Gujarat led the nation in the number of suppliers generating these bills and ranked second in assessable value and third in total bill volume.
Enforcement actions were intensified across sectors. During the fiscal year, 804 searches and investigations were conducted, leading to tax, interest, and penalty determinations amounting to Rs 4,122 crore. Mobile enforcement units also scaled up activity, with 39 squads verifying 69,05,970 e-Way bills&mdash;an increase of 57.8 per cent from the 43,76,244 bills verified in FY 2023&ndash;24. The resultant tax-related detection rose to Rs 261.49 crore, up from Rs 227.34 crore the previous year, marking a 15 per cent growth.
To strengthen governance and streamline operations, the tax department invested heavily in digital tools and analytics. Key IT initiatives included the development of software such as STEMM (State Tax Execution and Monitoring Module) and NETRA (Non-Existence Entity Tracker).&nbsp;
Collaborations with institutes like IIT Hyderabad helped bolster administrative efficiency, with advanced data analysis supporting both compliance enforcement and taxpayer facilitation.
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Gujarat sees major gains in GST revenue, compliance, and return filing performance in FY 2024–25.

Gujarat Records 6.4% Rise in GST Taxpayer Base

Gujarat sees major gains in GST revenue, compliance, and return filing performance in FY 2024–25.

July 1, 2025 | 12:24 IST