This question asks for the descending order of Per Capita GST Revenue in the first financial year of GST regime (likely 2017-18 or 2018-19). Per Capita GST collection is generally correlated with the per capita income/GSDP and consumption levels of a state. States with higher economic activity and urbanization tend to have higher per capita GST. In the period around 2018-19, Haryana and Maharashtra were among the leading states in per capita GST collection. Karnataka also had high collection. Punjab's per capita GSDP and likely per capita consumption were generally lower compared to these states. Reports from that period indicate Haryana often had the highest per capita GST collection, followed by states like Maharashtra and Karnataka, with Punjab being lower. This order (Haryana, Maharashtra, Karnataka, Punjab) aligns with available data and economic indicators for that timeframe.