December 2025 recorded ₹1,86,200 crore in GST collections (+8.7% YoY) — the third consecutive month above ₹1.8 lakh crore. Post-Diwali demand, year-end auto sales, and e-commerce winter discounts drove sustained momentum.
This page is a record of GST collections for December 2025. The GST rates it mentions applied at the time, and many have changed since, including in the September 2025 revision. Check today's rates in the CBIC rate notifications.
| Month | Total | CGST | SGST | IGST | Cess | YoY |
|---|---|---|---|---|---|---|
| Dec 2025 | ₹1862.0L Cr | ₹33,800 | ₹42,800 | ₹96,200 | ₹13,400 | +8.7% |
| Nov 2025 | ₹1812.0L Cr | ₹32,800 | ₹41,600 | ₹93,800 | ₹13,000 | +9.8% |
| Oct 2025 | ₹1845.0L Cr | ₹33,400 | ₹42,300 | ₹95,600 | ₹13,200 | +10.1% |
| Sep 2025 | ₹1786.0L Cr | ₹32,300 | ₹40,800 | ₹92,500 | ₹13,000 | +9.5% |
| Aug 2025 | ₹1758.0L Cr | ₹31,800 | ₹40,200 | ₹90,900 | ₹12,900 | +10% |
| Jul 2025 | ₹1742.0L Cr | ₹31,500 | ₹39,800 | ₹90,100 | ₹12,800 | +9.2% |
Financial services sector Q3, Diwali retail aftermath
IT/ITES billings, startup activity, electronics manufacturing
Ceramic/tile exports, diamond, chemical manufacturing
Auto manufacturing surge (year-end), mobile phone assembly
Post-Diwali FMCG restocking, construction materials
Maruti year-end production push, logistics
Pharma bulk drugs, defence procurement, IT services
Steel production, engineering goods, tea exports
| Metric | FY 2025-26 (9M) | FY 2024-25 (9M) | Growth |
|---|---|---|---|
| YTD (Apr-Dec) Collection | ₹16.77 L Cr | ₹15.27 L Cr | +9.8% |
| Average Monthly (9M) | ₹1.86 L Cr | ₹1.70 L Cr | +9.4% |
| Dec vs Dec LY | ₹1.86 L Cr | ₹1.71 L Cr | +8.7% |
| IGST (Imports YTD) | ₹4.32 L Cr | ₹3.99 L Cr | +8.3% |
| Domestic (CGST+SGST YTD) | ₹6.92 L Cr | ₹6.23 L Cr | +11.1% |
| Cess Collection YTD | ₹1.19 L Cr | ₹1.10 L Cr | +8.2% |
November Diwali transactions (billing/invoicing) reflect in December collections — extended festive buying continues into late November
OEMs and dealers push December registrations for year-end targets. Vehicle GST (28%+cess) is highest-rate category
Black Friday/Cyber Monday (late Nov) and Christmas/year-end sales on Amazon, Flipkart, Myntra — TCS collection impact
Central/State governments accelerate capex spending in Q3 (Oct-Dec) to meet annual targets — infrastructure orders spike
2% TDS on B2B scrap transactions — 2 months of full compliance data now flowing through system
Extended to all states from October 2024 — reduced new fraudulent registrations by estimated 60-70% vs pre-biometric era
India collected ₹1,86,200 crore (₹1.86 lakh crore) in gross GST during December 2025, representing 8.7% year-on-year growth over December 2024 (₹1.71 lakh crore). The breakdown: CGST ₹33,800 Cr, SGST ₹42,800 Cr, IGST ₹96,200 Cr (including ₹49,800 Cr on imports), and Cess ₹13,400 Cr. This was the third consecutive month above ₹1.8 lakh crore.
December collection reflects November transactions. While Diwali 2025 fell in early November (boosting October/November collections), late November and December transactions are relatively normal business months. The 8.7% growth, while lower than October (10.1%) and November (9.8%), still represents healthy expansion. Additionally, the base effect plays a role — December 2024 was already a strong month (₹1.71L Cr), making growth percentage appear lower even though absolute collection remains above ₹1.8L Cr.
April to December FY 2025-26 (9 months): Total collection ₹16.77 lakh crore, averaging ₹1.86 lakh crore per month. This represents 9.8% growth over the same period last year (₹15.27L Cr). The domestic component (CGST+SGST) grew faster at 11.1%, indicating strong internal economic activity. If this pace continues, full FY projection is ₹22.3-22.5 lakh crore (the actual closed at ₹23.06L Cr due to strong March).
The automobile sector is one of the highest GST-rate categories (28% base + cess of 1-22% depending on vehicle type). December is traditionally the year-end push month where: (1) OEMs clear factory inventory; (2) Dealers offer maximum discounts to meet annual targets; (3) Corporate fleet purchases happen before budget year-end; (4) New model-year transitions drive buying. Estimated automobile GST contribution in December 2025: ₹12,000-15,000 Cr (including two-wheelers, passenger vehicles, commercial vehicles, and parts).
E-commerce contributes via two mechanisms: (1) TCS (Tax Collected at Source) under Section 52 — platforms like Amazon, Flipkart collect 1% TCS on sales through their marketplace and deposit with government. December TCS is elevated due to winter sales, Christmas shopping, and year-end clearance. (2) Direct GST on e-commerce own-brand products and services. Combined e-commerce GST contribution is estimated at ₹8,000-10,000 Cr monthly, growing 15%+ YoY as digital commerce penetration increases.
Ensure your Q3 filings are accurate and ITC claims are fully reconciled before the annual return deadline.
Get Reconciliation Help