In December 2020, revenues were 12 percent higher than GST revenues for the same month last year. In the month of December 2020, the gross goods and services tax (GST) revenue collected was about 1,15,174 crore, of which CGST was about 21,365 crore, SGST was about 27,804 crore, IGST was about 57,426 crore (including about 27,050 crore collected on importation of goods) and cess was about 8,579 crore (including about 971 crore collected on importation of goods). For the time up to 31 December 2020, the total number of GSTR-3B returns filed for November was 87 lakhs. 23,276 crore to CGST and 17,681 crore to SGST from IGST as a regular settlement were settled by the government. After regular settlement in the month of December 2020, the total revenue earned by the Union government and the state governments was ~ 44,641 crore for CGST and ~ 45,485 crore for SGST. Revenues for December 2020 were 12 per cent higher than GST revenues for the same month last year, in line with the recent trend of recovery in GST revenues. Revenues from imports of goods were 27% higher during the month and revenues from domestic transactions (including imports of services) were 8% higher than those from these sources in the same month last year. In December 2020, the GST revenue was the highest since the launch of GST and it reached 1.15 lakh crore for the first time. In April 2019, the highest GST collection to date was ~ 1,13,866 crore. Revenues usually appear to be strong in April, as they are linked to March returns, which mark the end of the financial year. v Revenues from December 2020 are slightly higher than revenues from last month revenues of 1,04.963 crore. This is the fastest monthly sales increase in the last 21 months. This has been attributed to the combined effects of the rapid post-pandemic economic growth and the national campaign against GST evaders and fake bills, along with many recent structural reforms that have led to strengthened enforcement. Until now, since the launch of GST, GST revenues have reached 1.1 lakh crore three times. After the economy has shown signs or recovery after a pandemic, this is the third month in a row in the current financial year that the GST revenues were more than 1 lakh crore. In the last quarter, the average GST revenue growth was 7.3 per cent, compared to -8.2 per cent in the second quarter and -41.0 per cent in the first quarter of the financial year.