This study is connected to the COVID influence on the GST. It demonstrates how COVID affected the amount of GST that was collected. The information dates back to before the Goods and Services Tax was implemented. The primary emphasis is on the challenges faced by the government in attempting to collect the tax. During Lockdown, which began in March 2020 and lasted through March 2021, our nation suffered the worst economic loss it has ever experienced. Each and every one of the markets was completely shut down. People were unable to make a living, which had a ripple effect across the economy and impacted all industries. It was tough to pay the taxes since there was less revenue coming in. Despite the fact that the government provided various tax breaks for filing the GST. The study provides information about both the before and after Covid effects. The data collection will take place from 2018 to 2020. The summary of 36 months has been taken, and the true impact is going to be observed from March 2020 all the way through December 2020, which is when the lockdown will be in full force. The corona has had an impact on economies all across the globe. The information was obtained from the official website of the GST council, which is run by the government. It also demonstrates the disagreement that occurred between the federal government and the state government during COVID on the state's reimbursement for the central government's inadequate collection of GST. The central politics were responsible for a significant portion of the increase in income for the month of June compared to the present month. On account of the assistance afforded as a result of COVID, taxpayers have also paid taxes relating to the months of February, March, and April during the month of May.

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Keywords: Taxes, COVID-19, GST, Federal Government, Indian Economy.