- Gross GST (Oct 2026)
- ₹2,31,290 crore — up 22.9% YoY
- Net GST (after refunds)
- ₹2,03,356 crore — up 25.6% YoY
- Imports IGST
- ₹72,246 crore — up 42.2%
- Apr–Oct FY26-27
- ₹14,77,569 crore gross — up 13.2%
The short version
- India's gross GST collection for October 2026 hit ₹2.31 lakh crore — a robust 22.9% year-on-year jump from ₹1.88 lakh crore in October 2025, per provisional government data.
- After refunds, net GST revenue grew 25.6% to ₹2.03 lakh crore — growth that outpaced the gross figure because refund growth was modest.
- The import side did the heavy lifting: IGST on imports surged 42.2% to ₹72,246 crore, while domestic collections grew a steady 15.8% to ₹1.59 lakh crore.
- The seven-month tally (April–October FY 2026-27) stands at ₹14.78 lakh crore, up 13.2% — sustained buoyancy even after the GST 2.0 rate cuts, which analysts say gives the GST Council headroom to keep reforming.
India's GST engine had a strong Diwali month. October 2026 delivered the kind of headline that gets attention — ₹2.31 lakh crore of gross collections, up almost 23% on the year — and, unusually, the net figure after refunds grew even faster. Behind the headline sits a clear story: a festive-season surge in imports, steady domestic momentum, and the fact that revenue is holding up well despite last year's sweeping GST rate cuts. Here's a detailed, numbers-first breakdown of the October 2026 collections, what drove them, and what they signal.
The headline numbers
On a gross basis, every major head grew in double digits, with imports far outpacing domestic:
| Head (₹ crore) | Oct 2025 | Oct 2026 | Growth |
|---|---|---|---|
| Gross domestic revenue | 1,37,328 | 1,59,044 | +15.8% |
| Imports (IGST) | 50,796 | 72,246 | +42.2% |
| Total gross GST | 1,88,125 | 2,31,290 | +22.9% |
| CGST | 36,547 | 42,935 | — |
| SGST | 45,134 | 51,340 | — |
| IGST (incl. imports) | 1,06,443 | 1,37,015 | — |
Why net growth (25.6%) beat gross growth (22.9%)
A detail worth flagging: net revenue grew faster than gross. That's because refunds, while higher, grew only modestly. Total refunds rose 6.5% to ₹27,934 crore — well below the 22.9% rise in gross collections — so a larger share of the gross flowed through to net.
| (₹ crore) | Oct 2025 | Oct 2026 | Growth |
|---|---|---|---|
| Domestic refunds | 12,761 | 14,007 | +9.8% |
| Export/import refunds (ICEGATE) | 13,463 | 13,927 | +3.4% |
| Total refunds | 26,225 | 27,934 | +6.5% |
| Net domestic revenue | 1,24,567 | 1,45,037 | +16.4% |
| Net customs (GST) revenue | 37,333 | 58,319 | +56.2% |
| Total net GST revenue | 1,61,900 | 2,03,356 | +25.6% |
The import surge — the month's biggest driver
The standout is imports. IGST on imported goods jumped 42.2% to ₹72,246 crore, and net customs-related GST rose a striking 56.2% to ₹58,319 crore. A festive-season build-up in imports — consumer electronics, gold and other goods ahead of Diwali — is the likely driver, alongside broader trade momentum. Domestic collections, at +15.8% gross (+16.4% net), reflect healthy underlying consumption without the one-off spike that imports showed.
The seven-month picture: FY 2026-27 so far
October isn't a one-off. The cumulative April–October figures show the buoyancy is sustained:
| Apr–Oct (₹ crore) | FY 2025-26 | FY 2026-27 | Growth |
|---|---|---|---|
| Gross GST | 13,05,213 | 14,77,569 | +13.2% |
| Net GST | 11,27,355 | 12,69,486 | +12.6% |
State-wise: who collected what
Domestic gross collections grew in almost every State. The large industrial States led in absolute terms, while several smaller and eastern States posted the fastest growth. (Figures below are domestic collections and exclude GST on import of goods.)
| State | Oct 2025 | Oct 2026 | Growth |
|---|---|---|---|
| Maharashtra | 31,013 | 35,150 | +13% |
| Karnataka | 13,446 | 15,922 | +18% |
| Gujarat | 11,613 | 13,516 | +16% |
| Tamil Nadu | 11,298 | 11,661 | +3% |
| Haryana | 9,828 | 11,529 | +17% |
| Uttar Pradesh | 8,283 | 10,235 | +24% |
| Delhi | 8,454 | 9,298 | +10% |
| Telangana | 5,244 | 5,958 | +14% |
| Andhra Pradesh | 3,463 | 4,307 | +24% |
| Bihar | 1,478 | 1,827 | +24% |
| Assam | 1,315 | 1,934 | +47% |
Fast-growers worth noting
Among larger States, Uttar Pradesh, Bihar and Andhra Pradesh each grew 24%, well above the national domestic average. Assam stood out at +47%, one of the sharpest increases, with Jharkhand (+31%), Madhya Pradesh (+29%) and Meghalaya (+35%) also strong. Among the big economies, Tamil Nadu (+3%) and Delhi (+10%) grew more slowly this month. (Andhra Pradesh and Telangana — relevant to businesses operating across the Guntur and Hyderabad belt — both posted solid double-digit gains.)
Why these numbers matter — beyond the headline
The context that makes October notable is what didn't happen to revenue. India moved to a simplified, largely two-slab GST structure (GST 2.0) with significant rate cuts that took effect in late 2025. A common worry was that lower rates would dent collections. Instead, revenue has stayed buoyant — October's 22.9% jump and the 13.2% seven-month growth suggest the rate cuts have been absorbed, with higher volumes, better compliance and strong imports more than offsetting lower rates.
Tax analysts reading the data have made the same point. Commentators from large advisory firms (Deloitte and KPMG among them) noted that the sustained buoyancy — despite bold rate cuts — gives the GST Council the confidence and fiscal headroom to keep pushing its reform agenda, and reflects improving compliance and the "growing maturity" of the GST framework.
The reform backdrop
This revenue strength lands just as the GST Council's 57th-meeting reforms move into implementation — faster, largely automated refunds, simplified registration, and the interim relief on arrests, transit checks and low-value notices that the CBIC rolled out ahead of the 2027 statutory amendments. Healthy collections are precisely what give the Council room to continue easing compliance without fearing a revenue hit.
What it means for businesses
- Compliance scrutiny stays high. Strong collections come partly from tighter compliance and data analytics. Expect continued system-driven matching of ITC, returns and e-invoices — clean, reconciled filing matters more than ever.
- Refund momentum is real but measured. Refund growth (6.5%) trailed collections, and the big refund reforms are only now rolling out. Keep export and inverted-duty refund documentation tight to benefit from faster processing.
- Reform tailwind continues. Buoyant revenue underpins the Council's confidence to simplify further — so the trajectory for honest taxpayers is toward easier registration, quicker refunds and fewer low-value disputes.
- Imports-heavy businesses, take note. The import surge and the 56% jump in net customs GST point to robust trade flows — plan working capital and IGST credit cycles accordingly.
Frequently asked
What was the GST collection in October 2026?
What drove the October 2026 increase?
How much has GST collected so far this financial year?
Did the GST rate cuts reduce collections?
Which states grew the fastest in October 2026?
Keep your GST compliance as strong as the collections
efiletax handles GST returns, ITC reconciliation, refunds and registration — so your filings stay clean, your credits aren't stuck, and you're ready for the reforms rolling out across 2026-27.
Talk to our GST teamDisclaimer: This article summarises provisional GST collection data for October 2026 and the cumulative April–October 2026-27 figures, as released by the Government of India and reported in the press, together with the official state-wise and settlement tables. All figures are provisional and may vary on finalisation. Expert observations are attributed to published commentary. This is provided for general information only and is not legal, tax or investment advice; please refer to the official data and consult a qualified professional before relying on it. Talk to efiletax if you need help with GST compliance.