Guess the number
Which state has the most GST registrations?
Uttar Pradesh, with 22.1 lakh. But businesses in Maharashtra pay 3.3 times as much GST.
Key facts
- Businesses registered in Maharashtra paid ₹1,34,532 crore of domestic GST in April to July 2026: 22.5% of India’s total.
- Maharashtra has 9.1% of India’s people and 12.3% of its GST registrations.
- Uttar Pradesh has the most GST registrations (22.1 lakh) but its businesses paid 6.7% of domestic GST: Maharashtra’s paid 3.3 times as much.
- The top five states account for 55.9% of domestic GST.
GST collection by state shows how concentrated India’s formal business activity is. In the first four months of financial year 2026-27, businesses registered in a single state, Maharashtra, paid more than a fifth of all domestic GST.
Published November 2026. All figures: GSTN monthly GST revenue report for July 2026 (provisional). State figures are domestic GST (CGST, SGST and IGST) collected from taxpayers registered in each state, before settlement between the Centre and states, excluding GST on imports. Registrations are as on 31 July 2026. Population shares: 2025 projections.
Domestic GST by state, April to July 2026
Table of Contents
| State | GST paid | Share of India | Share of registrations | Share of population |
|---|---|---|---|---|
| Maharashtra | ₹1,34,532 crore | 22.5% | 12.3% | 9.1% |
| Karnataka | ₹58,860 crore | 9.8% | 6.7% | 4.9% |
| Gujarat | ₹51,492 crore | 8.6% | 8.6% | 5.2% |
| Haryana | ₹46,323 crore | 7.7% | 3.9% | 2.2% |
| Tamil Nadu | ₹43,585 crore | 7.3% | 7.5% | 5.5% |
| Uttar Pradesh | ₹40,401 crore | 6.7% | 13.2% | 17.0% |
| Delhi | ₹29,844 crore | 5.0% | 5.5% | 1.6% |
| West Bengal | ₹23,224 crore | 3.9% | 5.2% | 7.1% |
| India (domestic) | ₹5,99,121 crore | 100% | 100% | 100% |
Where GST is paid is not where it is spent
GST is paid by the registered business, in the state where it is registered. Many large companies that sell across India are registered, or have their main operations, in Maharashtra, so their tax shows up there even when customers are elsewhere. That is why Maharashtra’s share of GST (22.5%) is far higher than its share of India’s people (9.1%), and why GST collections measure formal business activity, not how much a state’s own consumers spend.
The same effect is visible in Haryana: its businesses paid ₹46,323 crore, about ₹7.1 lakh per registered business, the highest of the large states, against ₹6.5 lakh in Maharashtra and ₹1.8 lakh in Uttar Pradesh.
Uttar Pradesh: most registrations, smaller payments
Uttar Pradesh has 22.1 lakh GST registrations, more than any other state, reflecting a very large number of smaller registered businesses. Their payments are smaller: 6.7% of domestic GST. Uttar Pradesh’s GST grew 12.3% on a year earlier, against 4.5% for India.
What it means
- For federalism debates: GST shares reflect where companies are registered as much as where economic activity happens; settlement between the Centre and states redistributes much of the IGST.
- For businesses: Maharashtra, Karnataka, Gujarat, Haryana and Tamil Nadu are where formal business activity is most concentrated.
- For anyone citing state GST: these are provisional, pre-settlement figures that measure where tax is paid.
Explore the data
Questions
Which state pays the most GST?
Businesses registered in Maharashtra: ₹1,34,532 crore of domestic GST in April to July 2026, 22.5% of India’s total (provisional).
Which state has the most GST registrations?
Uttar Pradesh, with 22.1 lakh registrations as on 31 July 2026.
Does Maharashtra’s GST come from Maharashtra’s consumers?
Not entirely. GST is recorded where the paying business is registered, so companies that sell nationwide but are registered in Maharashtra raise its share.
Sources
- GSTN, Gross and net GST revenue collections for July 2026 (provisional), tables 3 and 4 and summary table.
- Population projections for 2025 (Technical Group on Population Projections).
See our methodology. Cite as: Advanton (2026), "Businesses in Maharashtra Pay Over a Fifth of India’s Domestic GST".
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