Explained: How systematic changes led to record GST mop-up

Goods and Services Tax (GST) collections in December (for sales in November) rose 11.6 per cent year-on-year to Rs 1,15,174 crore,  the highest level  since the July 2017 rollout of the indirect tax regime. The Finance Ministry said this has been the highest growth in monthly revenues in the last 21 months. “This has been due to the combined effect of the rapid economic recovery post- pa…