Authors:-Research Scholar Anurag Singh Parihar, Associate Professor Dr. C.P. Gujar

Abstract- This research paper delves into the intricate dynamics of Goods and Services Tax (GST) collection growth in India over a five-year period, from the financial year 2019-20 to 2023-24. By leveraging comprehensive data analysis, the study aims to unravel the multifaceted factors influencing GST collection trends, including economic activities, policy changes, compliance rates, and administrative measures. The paper begins with an overview of the GST framework, followed by a detailed examination of annual and quarterly GST revenue data. Key economic indicators are correlated with GST collection to highlight the impact of macroeconomic conditions. Furthermore, the research incorporates a comparative analysis of sectoral contributions to GST revenue, identifying sectors with significant growth and those lagging behind. The findings reveal critical insights into the effectiveness of GST implementation and its adaptability to changing economic landscapes. This analysis not only underscores the strengths and weaknesses in the current GST system but also offers strategic recommendations for enhancing revenue mobilization and ensuring sustainable fiscal growth. By providing a holistic view of GST collection dynamics, this paper contributes to the ongoing discourse on tax policy and economic reform in India.