Almost every state is going through a tough time due to the Covid-19 pandemic and lockdowns, but the condition of Uttarakhand seems worst among all in the case of GST Collection 
In April and August of the current year, the Goods and Service Tax GST revenue sees a sharp decline of 30.4% in comparison to the last year. Read more. As per the report, Uttarakhand reported the sharpest year on year fall at a 42% rate in GST collection for the period of March to July.
The report was presented in the Lok Sabha, and along with Uttarakhand Goa also reported a deep fall of 40% in GST Collection. Daman & Diu and Mizoram were just behind them. The Ministry of Finance represented the said report in response to a question asked in the last week. This report put out state-wise GST collection from domestic transactions, and this report shows that 34 out of 36 states and UTs reported GST collection losses in the period of March-July 2020 as compared to the report of the same month in last year i.e 2019.
Among the above States including Jharkhand, Jammu & Kashmir (including Ladakh), West Bengal. Tamil Nadu and Delhi almost all reported a dip in GST collections in between 34% to 38% whereas the overall GST Collection of all states dropped 29% on average year on year.
Some states including Uttarakhand are the worst hit and a drop in tourism is expected as the major reason behind it. Himachal also registered a 34% drop due to the same reason as believed by the various experts. Most of the states have reported a year on year drop near 20%, however, a few states reported a fewer loss and these states are less industrialised such as Bihar, Madhya Pradesh, Odisha, and Assam than in say, Tamil Nadu, Gujarat, or Maharashtra.
Meanwhile, Chattisgarh was the only large state among five states and UTs that reported GST collection Loss below 20% in the same period. The other four states were Arunachal Pradesh, Lakshadweep, Andaman and Nicobar Islands and Sikkim.
It is worth mentioning here that there was a spike in the report of state-wise GST Collection for the states Nagaland and Tripura. The report also stated that for April-August, net direct tax collections were 31.1% lower compared to last year while indirect taxes 
These types of taxes paid on Consumption by the consumer but they do not pay directly to the government (unlike income tax). For example, GST, Sales Tax, VAT, Custom Duty and Octroi Tax reduced by a slightly lower 11.2%. The Government also mentioned various initiatives and steps they have taken to make the condition better, such as dismissing the interest as well as late fee and expanding the return filing date.
