Goods and services tax implemented in India on 1ST July 2017, as a great revolutionary in Indirect tax system. It has brought many positive changes in the economic development of a country. Both central and state governments are responsible for tax administration. There is need to analyze its collection and refund status state wise to understand the national revenue for every financial year to remove economical disparities between states and maintain country’s growth and development. This study emphasized on analysis the trend of GST collection and GST Refunding.Net GST collection is also analyzed after deducting Refund from Gross revenue. For this collecting secondary data on GST statistics collected from GST website under ministry of finance, of Government of India. By these comparative statements of GST-gross revenue collection and GST- refund southern states like Maharashtra, Karnataka, Tamilnadu and Gujarat are providing major contribution. This indicates these states have most tax paying capacity compare with other states. Mizoram, Manipur and union territories are providing less contribution in GST revenue. Based on earning capacity these states are major GST-Refunding states, and the less contributing states are getting less GST-Refund. The Net Gross Revenue affected by GST gross revenue and refund changes. Here we can conclude that consistent increase in GST collection and timely GST-Refund indicates effective tax administration in India. To continue this, there is a need to concentrate on specific programs and implementation in less and moderate GST revenue states for generating more income by that more GST where it is possible. The tax reforms in administration and compliance are essential to bridge the disparities between the states and ensure that GST is a truly unified regime for India
DR. G. ANUSHA (Wed,) studied this question.