Business As states face revenue shortfall, GST council to plug collection leakages Updated : July 20, 2018 07:50 PM IST If one takes a closer look at the numbers, out of 31 states and union territories, only three states have revenue surplus since GST has kicked in. Maximum revenue shortfall of 43 percent was recorded for Puducherry again between August 2017 and June 2018. Subscribe to Moneycontrol PRO at just Rs.33/- per month for the first year. Use code SUPERPRO. Limited period offer. Available on Web and Android.