Lok Sabha Question No. 373 (STARRED), answered on 2023-03-27
Subject: Payment of dues to States
Ministry: FINANCE
Asked by: Navneet Ravi Rana, Locket Chatterjee

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

## LOK SABHA STARRED QUESTION NO-373

TO BE ANSWERED ON MONDAY, THE 27 TH  MARCH, 2023, CHAITRA 6, 1945 (SAKA)

## PAYMENT OF DUES TO STATES

373. SHRIMATI NAVNEET RAVI RANA: MS. LOCKET CHATTERJEE:

Will the Minister of FINANCE be pleased to state:

(a)  the  details  of  dues,  if  any,  payable  to  all  the  States  including  Maharashtra,  West Bengal and Bihar during each of the last three years, State-wise;

(b) the details of the amount of GST arrears actually paid to the States during the same period, State-wise; and

(c) whether there has been any discrepancy in the amount payable, the amount paid and due to the said States and if so, the details thereof and the reasons therefor?

## ANSWER

THE MINISTER OF FINANCE (MS. NIRMALA SITHARAMAN)

(a) to (c):  A statement is laid on the Table of the House.

*****

## STATEMENT REFERRED IN REPLY TO LOK SABHA STARRED QUESTION NO. 373 FOR ANSWER ON 27 TH  MARCH, 2023, CHAITRA 6, 1945 (SAKA)

(a) to (c):- Section 7(2) of Goods and Services Tax (Compensation to States) Act, 2017 provides that the compensation payable to a State shall be provisionally calculated and released at the end of every two months period, and shall be finally calculated for every financial  year  after  the  receipt  of  final  revenue  figures,  as  audited  by  the  Comptroller and Auditor General of India. Accordingly, Government of India has already released the  entire  amount  of  provisionally  admissible  GST  compensation  to  the  States/UTs including Maharashtra, West Bengal and Bihar for loss of revenue arising on account of implementation of Goods and Services Tax for five years i.e., from 1st July,2017 to 30th June, 2022. However, due to non-furnishing of final revenue figures, as audited by the Comptroller and Auditor-General of India by the State, final adjustments could not be calculated and released/recovered to Maharashtra for FY 2021-22, West Bengal for the FY 2017-18 to FY 2021-22 and Bihar for the FY 2020-21 to FY 2021-22. The details of GST  compensation  released  to  States/  UTs  during  the  last  three  years  are  as  per Annexure .

***

## Details of GST Compensation released during the Year (FY-Wise)

| S.No   | Name of State/UT   | FY 2020-21   | FY 2021-22   | FY 2022-23   |
|--------|--------------------|--------------|--------------|--------------|
| (1)    | (2)                | (3)          | (4)          | (5)          |
| 1      | Andhra Pradesh     | 3,527        | 3,117        | 4,570        |
| 2      | Arunachal Pradesh  | 6            | 0            | 0            |
| 3      | Assam              | 1,370        | 1,014        | 424          |
| 4      | Bihar              | 4,359        | 1,945        | 184          |
| 5      | Chhattisgarh       | 3,212        | 1,217        | 2,439        |
| 6      | Delhi              | 5,522        | 6,446        | 12,817       |
| 7      | Goa                | 813          | 911          | 1,531        |
| 8      | Gujarat            | 11,335       | 8,329        | 7,955        |
| 9      | Haryana            | 5,066        | 2,909        | 2,576        |
| 10     | Himachal Pradesh   | 1,764        | 1,168        | 1,293        |
| 11     | J & K              | 2,171        | 893          | 418          |
| 12     | Jharkhand          | 1,958        | 1,526        | 2,065        |
| 13     | Karnataka          | 13,789       | 8,976        | 20,288       |
| 14     | Kerala             | 6,721        | 3,856        | 7,246        |
| 15     | Madhya Pradesh     | 5,293        | 3,095        | 4,572        |
| 16     | Maharashtra        | 17,423       | 17,834       | 24,121       |
| 17     | Manipur            | 22           | 0            | 0            |
| 18     | Meghalaya          | 172          | 163          | 0            |
| 19     | Mizoram            | 11           | 0            | 0            |
| 20     | Nagaland           | 14           | 0            | 0            |
| 21     | Odisha             | 4,362        | 2,465        | 1,887        |
| 22     | Puducherry         | 607          | 329          | 723          |
| 23     | Punjab             | 9,694        | 4,442        | 7,869        |
| 24     | Rajasthan          | 5,633        | 3,746        | 4,260        |
| 25     | Sikkim             | 26           | 9            | 0            |
| 26     | Tamil Nadu         | 11,142       | 6,697        | 16,215       |
| 27     | Telangana          | 3,103        | 2,006        | 4,062        |
| 28     | Tripura            | 277          | 101          | 0            |
| 29     | Uttar Pradesh      | 9,324        | 8,299        | 11,291       |
| 30     | Uttarakhand        | 2,496        | 1,475        | 2,136        |
| 31     | West Bengal        | 5,776        | 4,531        | 8,228        |
|        | Total              | 1,36,988     | 97,500       | 1,49,168     |

(Rs. In Crore)