The Goods and Services Tax (GST) regime, implemented in India in July 2017, represents a significant tax reform aimed at creating a unified indirect tax structure across the nation. This paper presents a comprehensive analysis of GST revenue collection in India since its inception. Utilizing data from various sources including government reports, academic literature, and economic indicators, the study examines key factors influencing GST revenue generation, trends over time, and the effectiveness of tax administration measures. The analysis begins by providing an overview of the GST framework, including its structure, rates, and compliance requirements. It then delves into a detailed examination of GST revenue collection trends at the national and state levels, considering factors such as economic growth, sectoral contributions, and policy changes. Furthermore, the study explores challenges and constraints faced by tax authorities in ensuring robust revenue collection under the GST regime, including tax evasion, compliance issues, and administrative complexities. Additionally, the paper evaluates the impact of GST revenue collection on India's fiscal health, including its implications for government expenditure, deficit management, and economic development initiatives. It also assesses the effectiveness of various measures undertaken by tax authorities to enhance GST compliance and revenue mobilization, such as technology-driven reforms, taxpayer education campaigns, and enforcement actions. Furthermore, the study highlights emerging trends and future prospects for GST revenue collection in India, considering factors such as economic reforms, consumption patterns, and global economic dynamics. It concludes with policy recommendations aimed at optimizing GST revenue collection, promoting fiscal sustainability, and fostering inclusive economic growth in India. Overall, this analysis contributes to the existing literature on GST by providing valuable insights into the dynamics of revenue collection under India's indirect tax regime, thereby informing policymakers, researchers, and stakeholders on key issues and opportunities in GST administration and compliance.

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Keywords: Goods and Service Tax, CGST, SGST, UTGST, IGST, Compensation Cess.