Four years has passed since GST implemented in India. It was hoped that the burden of taxes would be reduced, Tax income will increase and economic development in the country will be accelerated with the new tax system. Now it is needed to analyze the overall performance of this tax system. The main objective of this paper is to analyze the trend in registration and return filing, contribution from different forms of business to GST revenue, share of different states in GST collection and to examine the impact of Covid-19 pandemic on GST collection.

Keywords: GST, Registration, Invoice, Return Filing, Corona Pandemic, GST Revenue.