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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
LOK SABHA
UNSTARRED QUESTION NO. 3726
TO BE ANSWERED ON MONDAY, MARCH 16, 2026/PHALGUNA 25, 1947 (SAKA)
REVENUE CONCERNS OF STATES
3726. Shri K Radhakrishnan:
Will the Minister of FINANCE be pleased to state:
(a) whether all pending GST compensation dues under the Goods and Services Tax
(Compensation to States) Act, 2017 have been fully released to the States;
(b) if so, the details of the compensation amount released to each States including
Kerala during the last five years, State and year-wise;
(c) whether any amount of Goods and Services Tax (GST) compensation remains
pending to be released to the States or has been adjusted against the back-to-back
loans provided to the States to meet the GST compensation shortfall during the last five
years, if so, the details thereof, particularly in the State of Kerala, year-wise; and
(d) the steps taken by the Government to address the revenue concerns of the States
after the expiry of the GST compensation period in June, 2022?
ANSWER
THE MINISTER OF STATE FOR FINANCE
(SHRI PANKAJ CHAUDHARY)
(a), (b) & (c): Government of India has already released the entire amount of
provisionally admissible GST compensation to the States/UTs for loss of revenue arising
on account of implementation of Goods and Services Tax for five years i.e., from 1st
July,2017 to 30th June, 2022. Final Compensation arising out of reconciliation of
provisional figures with audited figures has also been released to all States/UTs for FY
2017-18 to FY 2022-23 except Arunachal Pradesh due to non-receipt of AG certificate
for FY 2022-23 (April-June,2023) from the State. The details of GST compensation
released for FY 2017-18 to FY 2022-23 (April-June, 2023) are as per Annexure.
(d) As per section 18 of the Constitution (One Hundred and First Amendment) Act, 2016,
Parliament shall, by law, on the recommendation of the Goods and Services Tax
Council, provide for compensation to the States for loss of revenue arising on account of
implementation of the Goods and Services Tax (GST) for a period of five years only.
Accordingly, GST (Compensation to States) Act, 2017 was enacted by Parliament and
consequently GST compensation was provided to States/UTs for five years (i.e.) from
July, 2017 to June 2022 as per Constitutional provisions.
*****‘Annexure’ in respect of point (b) of Lok Sabha Un-starred Q. No. 3276 for answer on 16.03.2026 regarding “Details of GST Compensation released for the year"
(Rs. in crore)
GST GST GST GST GST GST
S. Name of
compensation compensation compensation compensation compensation compensation Total
N State/UT
released for FY released for FY released for FY released for FY released for FY released for FY
o
2017-18 2018-19 2019-20 2020-21 2021-22 2022-23
(1) (2) (3) (4) (5) (6) (7) (8) (9)
1 Andhra Pradesh 382 0 2865 5086 3047 2222 13602
2 Arunachal 0 0 0 0 0 0 0
Pradesh
3 Assam 980 454 1306 1612 22 568 4943
4 Bihar 2922 2805 5441 4206 254 501 16128
5 Chhattisgarh 1589 2608 4538 3021 775 1876 14407
6 Delhi 326 5868 9148 10793 8368 3557 38060
7 Goa 281 694 1304 1335 1231 464 5309
8 Gujarat 4277 8788 15558 17771 7150 5251 58795
9 Haryana 1461 3835 6811 6737 2976 3153 24973
10 Himachal Pradesh 1088 2084 2619 1486 648 892 8817
11 J & K 1053 1599 3115 1970 84 489 8310
12 Jharkhand 1368 1106 2278 2640 1017 1167 9576
13 Karnataka 7670 12465 18463 19301 9879 7966 75744
14 Kerala 2102 3757 8173 7352 4283 3192 28859
15 Madhya Pradesh 2668 3402 6735 6798 2982 2897 25482
16 Maharashtra 3077 8454 18874 35627 22100 7206 95337
17 Manipur 0 0 0 0 0 0 0
18 Meghalaya 113 114 147 272 20 6 672
19 Mizoram 0 0 0 11 0 0 11
20 Nagaland 0 0 0 14 0 0 14
21 Odisha 2344 4237 5328 4238 829 1638 18613
22 Puducherry 387 693 1057 927 27 377 3468
23 Punjab 5225 9764 12738 8777 4755 4793 46051
24 Rajasthan 2989 2570 7085 7625 1820 2162 24250
25 Sikkim 6 0 0 3 0 0 9
26 Tamil Nadu 1018 5366 11423 16963 11698 4863 51333
27 Telangana 0 0 2996 6062 1561 1608 12228
28 Tripura 140 176 284 220 6 0 826
29 Uttar Pradesh 2431 0 9168 15330 9816 3852 40597
30 Uttarakhand 2071 2485 3400 2126 1192 1161 12436
31 West Bengal 1608 2041 6609 7830 6471 2939 27497
Total 49576 85367 167462 196132 103013 64801 666350