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Section 6 of the GST (Compensation to States) Act, 2017

From the IndiaAuditLens Law Library

GST›GST (Compensation to States) Act, 2017

At a glance

Procedure, powers and definitions

  • 6Projected revenue for any year in a State shall be calculated by applying the projected growth rate over that State’s base year revenue.
  • 6 illustrationFor base year revenue of one hundred rupees for 2015-16 under section 5, the illustration gives projected revenue for 2018-19 as 100 (1+14/100) 3.

A State’s projected revenue for any year shall be calculated by applying the projected growth rate over its base year revenue. The illustration uses base year revenue for 2015-16, calculated under section 5, of one hundred rupees. For 2018-19, it gives the expression 100 (1+14/100) 3. The calculation therefore links the annual projection to the base year revenue and projected growth rate.[1]

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Section 6, verbatim (show)

Section 6. Projected revenue for any year. The projected revenue for any year in a State shall be calculated by applying the projected growth rate over the base year revenue of that State. Illustration.-If the base year revenue for 2015-16 for a concerned State, calculated as per section 5 is one hundred rupees, then the projected revenue for financial year2018-19 shall be as follows- Projected Revenue for 2018-19=100 (1+14/100) 3

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Year-by-year compound projection evidence 6

Questions to answer on the file4 questions
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Annual growth recurrence 6

Questions to answer on the file1 question
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Statutory three-year illustration 6 Illustration

Questions to answer on the file1 question
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Provisions connected to Section 6
ProvisionConnectionWords that tie them
Section 5this provision requires Section 5calculated as per section 5
Section 3this provision requires Section 3projected growth rate

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this section.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 6. Projected revenue for any year". Goods and Services Tax (Compensation to States) Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links