GST: Year-, Month- and State-wise Number of GSTR-1 (Returns) and GSTR-3 (Supplies) Filed by and after Due Date

High Frequency Indicator: The dataset contains year-, month- and state-wise compiled data from the year 2017-18 to till date on the number eligible tax payers who have filed tax returns (GSTR-1) and Supplies Summary (GSTR-3B) with relevant details such as GST to be paid, input tax credit claimed, purchases on which reverse charge is applicable, etc., within or by due date and after due date, along with overall filing percentage. Notes: 1. For GST: i. The term revenue means that total amount accrued to relevant government ii. Collection means total tax amount collected iii. settlement means share of respective governments from different types of GST