The Goods and Services Tax (GST) collection for the month of May rose 6.67 per cent to Rs 1,00,289 crore from a year ago period staying above Rs 1 lakh crore in monthly revenue mop-up.The collection is, however, lower compared to April when the gross revenue had touched all time high of Rs 1,13,865 crore."Year-end collections are always highest as there is pressure on field officers to meet the targets," said Amit Bhagat, Partner, indirect tax practice, Dhruva Advisors.While the trend is normal, a lower tax collection certainly adds to the pressure on government finances."The total gross GST revenue collected in the month of May, 2019 is Rs 1,00,289 crore of which CGST is Rs 17,811 crore, SGST is Rs 24,462 crore, IGST is Rs 49,891 crore (including Rs 24,875 crore collected on imports) and Cess is Rs 8,125 crore (including Rs 953 crore collected on imports)," said a Finance Ministry statement.The total number of GSTR 3B Returns filed for the month of April up to May 31, 2019 is 72.45 lakh. The GSTR-3B Form records the summary of outward supplies, input tax credit (ITC) claimed and net tax payable.A higher GST collection boosts the overall indirect tax collection of the government and gives more elbow room to spend on social infrastructure and public welfare schemes. It will also ease Centre's burden of compensation to states on account of loss of revenue due to new tax regime.The monthly average of GST revenue during 2018-19 was Rs 98,114 crore, up 9.2 per cent compared to monthly average in financial year 2017-18. These figures indicate that the new regime has now largely stabilised.The collection has been robust in spite of several rate cuts across various items.The revenue in May 2019 is 2.21 per cent higher than the monthly average of GST revenue in FY 2018-19 (Rs 98,114 crore)," the official statement said.