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Date : Dec 11, 2023
Statement 4: Decomposition of Gross Fiscal Deficit
(₹ Crore)
State/UT 2021-22 (Accounts) 2022-23 (Revised Estimates) 2023-24 (Budget Estimates)
Revenue Deficit Capital Outlay Net Lending Non- debt Capital Receipts GFD Revenue Deficit Capital Outlay Net Lending Non- debt Capital Receipts GFD Revenue Deficit Capital Outlay Net Lending Non- debt Capital Receipts GFD
1 2 3 4 5 6 = (2+3+4-5) 7 8 9 10 11= (7+8+9-10) 12 13 14 15 16= (12+13+14-15)
1. Andhra Pradesh 8,610.8 16,372.7 27.8 -1.2 25,012.6 29,107.6 16,846.7 1,762.5 0.0 47,716.7 22,316.7 31,061.0 1,209.8 0.0 54,587.5
2. Arunachal Pradesh -5,385.0 6,488.3 0.0 0.0 1,103.3 -5,713.2 8,657.0 -6.0 0.0 2,937.8 -3,062.9 5,583.9 -5.8 0.0 2,515.2
3. Assam 958.9 20,125.8 -2,995.5 0.0 18,089.3 14,828.7 24,961.9 393.4 0.0 40,184.1 -2,748.1 23,822.5 -117.8 0.0 20,956.6
4. Bihar 422.4 23,678.3 1,450.6 0.0 25,551.3 28,348.7 39,675.0 1,360.0 0.0 69,383.7 -4,479.0 29,257.3 789.5 0.0 25,567.8
5. Chhattisgarh -4,642.0 10,504.2 236.0 4.9 6,093.3 -2,661.2 17,079.4 76.5 0.0 14,494.7 -3,500.1 18,660.2 33.9 0.0 15,194.0
6. Goa -59.5 2,680.9 1.7 0.0 2,623.1 -545.3 4,977.4 -24.7 0.0 4,407.4 -669.5 5,000.5 -22.8 0.0 4,308.3
7. Gujarat -6,408.4 28,185.0 915.7 0.0 22,692.3 -6,693.6 38,689.5 1,416.5 0.0 33,412.4 -9,038.3 70,100.9 1,367.3 17,500.0 44,929.9
8. Haryana 20,333.3 11,045.6 466.0 67.1 31,777.8 18,005.1 14,645.6 2,076.5 2,000.0 32,727.2 16,949.0 18,460.2 3,065.1 5,200.0 33,274.4
9. Himachal Pradesh -1,114.8 6,029.4 337.2 7.0 5,244.9 6,170.3 6,311.2 1.9 0.0 12,483.4 4,704.1 5,202.4 -6.4 0.0 9,900.1
10. Jharkhand -6,944.0 9,376.9 171.3 0.0 2,604.2 -9,453.2 14,238.1 4,001.6 0.0 8,786.5 -13,661.1 21,248.5 4,087.2 0.0 11,674.6
11. Karnataka 13,666.2 47,874.3 4,082.8 6.1 65,617.2 5,996.5 52,765.9 2,392.6 18.0 61,137.0 12,522.7 50,988.8 3,157.2 22.5 66,646.2
12. Kerala 29,539.3 14,191.7 2,375.1 60.3 46,045.8 19,915.5 14,893.6 2,015.1 60.3 36,764.0 23,942.2 14,605.5 1,180.8 66.3 39,662.2
13. Madhya Pradesh -4,814.5 40,733.1 3,166.5 1,597.7 37,487.4 -1,499.0 45,468.5 3,382.6 13.0 47,339.1 -412.8 54,056.4 2,077.5 13.0 55,708.1
14. Maharashtra 16,374.3 46,670.4 1,257.2 0.0 64,301.9 19,965.2 72,451.9 2,564.9 0.0 94,982.0 16,122.4 73,900.8 5,477.6 0.0 95,500.8
15. Manipur -1,448.9 3,252.8 -0.8 0.0 1,803.2 -6,007.1 8,552.5 4.3 0.0 2,549.8 -7,255.0 10,013.8 1.5 0.0 2,760.2
16. Meghalaya -653.9 2,751.8 60.9 0.0 2,158.8 -1,496.8 3,342.8 15.0 0.0 1,861.0 -2,228.3 3,811.7 8.9 0.0 1,592.3
17. Mizoram -602.2 1,004.4 -29.6 0.0 372.5 -436.8 2,735.7 -30.8 0.0 2,268.1 -417.9 1,696.7 -31.6 0.0 1,247.2
18. Nagaland -1,634.1 1,893.9 0.7 0.0 260.5 -1,067.0 3,108.4 -0.9 0.0 2,040.5 -681.8 1,803.3 -0.9 0.0 1,120.6
19. Odisha -43,471.9 22,725.5 119.3 0.0 -20,627.1 -17,461.1 38,319.4 974.4 0.0 21,832.6 -26,738.6 51,682.6 900.0 0.0 25,844.0
20. Punjab 18,468.2 8,010.0 1,369.1 0.0 27,847.2 23,890.8 8,513.2 1,312.1 500.0 33,216.1 24,588.8 10,354.5 840.8 1,000.0 34,784.1
21. Rajasthan 25,870.0 24,151.6 -1,752.4 31.4 48,237.8 32,310.1 29,141.2 -167.6 20.0 61,263.7 24,895.7 38,061.5 -165.2 20.0 62,771.9
22. Sikkim -411.9 1,315.8 0.4 0.0 904.3 -856.1 2,754.0 1.3 0.0 1,899.2 -41.6 2,187.9 1.0 0.0 2,147.4
23. Tamil Nadu 46,538.0 37,010.8 -1,714.3 0.0 81,834.5 30,476.0 38,347.4 5,701.2 0.0 74,524.6 37,540.4 44,365.6 10,168.9 0.0 92,074.9
24. Telangana 9,334.8 28,874.4 8,421.7 0.0 46,630.9 -2,979.9 26,934.0 26,193.4 0.0 50,147.4 -4,881.7 37,524.7 23,420.0 0.0 56,062.9
25. Tripura -1,488.7 1,369.0 53.2 0.0 -66.6 -467.7 3,295.1 58.5 0.0 2,885.9 -11.8 4,438.2 -19.8 0.0 4,406.6
26. Uttar Pradesh -33,430.1 71,442.6 673.9 0.0 38,686.4 -53,907.3 1,26,601.1 8,631.8 0.0 81,325.6 -68,511.6 1,47,492.3 5,902.5 0.0 84,883.2
27. Uttarakhand -4,128.0 7,533.5 330.4 0.0 3,735.8 -2,450.6 10,471.5 86.7 0.0 8,107.6 -4,309.5 13,133.8 272.7 50.0 9,046.9
28. West Bengal 32,000.3 17,484.1 1,044.0 0.0 50,528.4 39,663.3 21,468.4 589.6 0.0 61,721.3 30,924.1 34,026.2 888.6 0.0 65,838.9
29. Jammu and Kashmir 30.8 11,047.0 72.7 0.0 11,150.6 -19,644.8 26,585.7 112.6 0.0 7,053.5 -21,253.2 33,241.0 93.4 0.0 12,081.2
30. NCT Delhi -3,269.9 8,310.7 1,980.6 0.0 7,021.4 -9,529.7 10,244.6 3,644.3 0.0 4,359.1 -5,768.6 11,189.4 4,964.9 0.0 10,385.7
31. Puducherry -207.5 162.8 -0.1 0.0 -44.8 -422.6 420.2 0.2 0.0 -2.2 84.0 702.0 0.5 0.0 786.6
All States and UTs 1,02,032.1 5,32,297.2 22,122.4 1,773.4 6,54,678.2 1,25,384.8 7,32,497.0 68,539.5 2,611.3 9,23,810.0 34,919.0 8,67,674.3 69,539.2 23,871.8 9,48,260.7
GFD: Gross Fiscal Deficit. ‘–’: Nil/Negligible.
Note: Negative (-) sign indicates surplus in deficit indicators.
Source: Budget documents of the State governments. Details in methodology.

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