The government has said that it is too early to comment on GST collections, which slipped about 10 percent in November - over the previous month - to Rs 85,931 crore.

As per the information provided by the finance ministry to the Lok Sabha on Friday, as many as 33.2 lakh new taxpayers have registered themselves under GST till December 11 from the day of roll out on July 1.

"It is too early to comment on the changes in the tax collection as a result of changes in the tax base because of factors like overlap of taxpayers pre and post introduction of GST, variation in exemption limits between Centre and States and among States and mechanism of apportionment of fund under IGST," Minister of State for Finance Shiv Pratap Shukla said in a written reply to a question.

He also informed that the total number of tax payers who migrated from pre-GST regime was 64.12 lakh as on December 11.

The GST collection was Rs 95,132 crore in October. It was over Rs 93,000 crore in September as well as August.

In reply to another question, Shukla said that the implementation of the Goods and Services Tax (GST) has been smooth so far.

The GST Council, he added, had made some changes in the new tax regime based on the representations from stakeholders.