Uttar Pradesh Retains Top Position in GST Assesses as National Base Reaches 1.71 Crore

Uttar Pradesh has retained its position at the top in the total number of Goods and Services Tax (GST) assesses at the end of the first seven months of the current fiscal year. According to data available on the GST portal as of October 31, the state recorded over 22.68 lakh assesses, keeping it ahead of Maharashtra and Gujarat.

Nationwide, the total number of GST assesses stood at 1.71 crore as of October 31, compared to approximately 1.57 crore on the same date last year. This marks an addition of over 14 lakh assesses during the April-October period. Uttar Pradesh and Maharashtra each added over two lakh assesses during this timeframe, followed by Tamil Nadu and Karnataka with additions of around 96,000 and 83,000, respectively.

In terms of growth rates, the national average for assesses' addition was around 9.5 per cent during the seven-month period. Uttar Pradesh recorded a growth rate of over 10 per cent, while Maharashtra registered a growth of over 11 per cent. Haryana recorded the highest growth rate among the top 10 States and Union Territories, exceeding 13.6 per cent.

Registration procedures have seen procedural updates. The system currently grants registration within three working days without human intervention for low-risk applicants whose output tax on supplies to registered entities does not exceed ₹2.5 lakh a month. Approximately 61 per cent of registrations are processed through this automated route, while the remaining 39 per cent are handled by officers. Following the 57th meeting of the GST Council, the application form has been further streamlined to display only relevant fields and map documents to their specific purposes.

State governments are also actively working to bring more businesses into the formal tax structure. In Uttar Pradesh, the State Tax Department implemented structured interactions with trade associations and market bodies through the Samvad Karyakram to identify unregistered enterprises. This ground intelligence is reinforced by multi-department data convergence involving labor, mining, transport, drug administration, and power departments, alongside insights from payment gateways and digital commerce platforms.

Additionally, the state employs AI-enabled risk engines and machine learning models to detect non-compliance patterns, unregistered activities, and input-output mismatches using datasets like e-way bills, logistics records, and digital payments.

Under the existing framework, taxpayers are divided between Central (CGST) and State (SGST) officers based on a formula set by the GST Council. Assesses with a turnover above ₹1.5 crore are assigned in a 50:50 ratio between the Centre and the respective state, whereas those with a turnover below ₹1.5 crore are assigned in a 10:90 ratio, with the majority allocated to the states.

"The expansion of the GST assess base to 1.71 crore reflects steady formalization within the Indian business ecosystem. The use of automated registrations, data convergence across departments, and AI-driven risk analytics indicates how technology is streamlining tax compliance and widening the net. For businesses, particularly MSMEs, simplified digital processes reduce entry barriers and integrate operations into the formal economy more efficiently." — Dr. Shishir Gupta, Founder & CEO, StartupLanes