UPSC Prelims Practice Questions — GST mop-up grows 3.2% in May to ₹1.94 lakh cr.

Q1. Which of the following months recorded the highest-ever monthly gross Goods and Services Tax (GST) collection in India?

  • A. April 2024
  • B. April 2025
  • C. April 2026
  • D. May 2026

Q2. The Goods and Services Tax (GST) Council, whose recommendations frame monthly GST collection reporting and rate structure, is constituted under which one of the following provisions of the Constitution of India?

  • A. Article 246A
  • B. Article 269A
  • C. Article 279A
  • D. Article 280

Q3. Monthly gross Goods and Services Tax (GST) collection figures, such as the Rs 1.94 lakh crore reported for May 2026, are officially released in India by which one of the following?

  • A. Reserve Bank of India
  • B. Ministry of Finance, Government of India
  • C. NITI Aayog
  • D. Comptroller and Auditor General of India

Q4. In the context of monthly GST mop-up reports, the term "gross GST revenue" most appropriately refers to which one of the following?

  • A. Total GST revenue collected before deducting refunds issued during the month
  • B. GST revenue net of refunds and IGST settlement with States
  • C. Only CGST and SGST collections, excluding IGST and Compensation Cess
  • D. Only domestic GST collections, excluding GST on imports