• Lakshmi Salikumar
• Dr. Preeti Garg

This research paper examines regional disparities in the collection of Integrated Goods and Services Tax (IGST) across the different states and union territories (UTs) in India. It aims to recognize the driving factors that cause dissimilarities in revenue generation. The study focuses on a period spanning from 2021 to 2023. This paper uses secondary data and employs both descriptive and inferential statistical tools to carry out the study. The study employs a comprehensive methodology, including state-wise comparison, zonal revenue analysis, and analysis of industrial, economic, and policy factors. The key findings disclose significant variations in IGST collections among different zones in India, influenced by demographic factors, economic activity, infrastructure, trade dynamics, and policy frameworks. The study highlights differences in per capita revenue generated between different zones. It recognizes states and UTs with high revenue generation to the government and emphasizes the role of economic activity, logistics, and trade in revenue collection. The recommendations of this paper emphasize the importance of tax reforms, infrastructure development, targeted policy interventions, and encouraging economic growth, to address regional disparities in revenue collection and establish equitable taxation across the states. This research paper thus helps to understand the dynamics of IGST revenue collection and it also helps the tax authorities and policymakers to improve the revenue generation from IGST and promote inclusive development in the country.

GST, IGST, Zonal Collection, Economic Factors, Regional Correlation

"Collection from Integrated Goods and Services Tax: A Comprehensive Study in India", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.11, Issue 5, page no.h343-h363, May-2024, Available :http://www.jetir.org/papers/JETIR2405743.pdf

"Collection from Integrated Goods and Services Tax: A Comprehensive Study in India", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.11, Issue 5, page no. pph343-h363, May-2024, Available at : http://www.jetir.org/papers/JETIR2405743.pdf