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Date : Jan 16, 2023
Statement 18: Composition of Outstanding Liabilities
(As at end-March 2021)
(₹ Crore)
State/UT SDLs UDAY Compensation and other bonds NSSF WMA from RBI Loans from LIC Loans from GIC Loans from NABARD Loans from SBI and other banks Loans from NCDC Loans from other institutions Loans from banks and FIs Internal Debt Loans from Centre Provident Fund Reserve Fund Deposit and Advances Contingency Fund Outstanding Liabilities
1 2 3 4 5 6 7 8 9 10 11 12 13= 7 to 12 14= (2 to 6)+13 15 16 17 18 19 20 = 14 to 19
1. Andhra Pradesh 2,29,317.6 8,256.0 1,500.1 10,158.4 41.9 12.4 6,800.4 106.4 -9.5 6,951.6 2,56,183.6 20,994.5 23,276.0 3,687.5 48,829.5 50.0 3,53,021.0
2. Arunachal Pradesh 5,347.5 1,298.2 0.4 868.5 107.1 10.0 986.1 7,631.8 330.3 2,719.4 3,078.9 317.1 14,077.4
3. Assam 55,781.0 6,444.7 -0.6 4,762.0 27.0 4,788.4 67,014.1 2,686.7 14,045.4 5,382.5 380.6 200.0 89,709.1
4. Bihar 1,32,086.1 2,331.8 18.9 15,854.0 21.6 -1.3 8,691.4 -0.1 575.2 8.4 9,295.2 1,59,586.0 17,759.3 9,445.4 901.1 39,384.2 350.0 2,27,425.9
5. Chhattisgarh 60,930.0 870.1 0.1 3,975.1 20.3 1.1 4,684.4 7.4 4,713.1 70,488.5 6,242.2 8,021.4 9,180.7 5,983.3 100.0 1,00,016.1
6. Goa 16,064.0 1,922.4 679.7 0.4 30.7 710.8 18,697.2 2,024.7 2,533.9 1,146.8 2,109.9 100.0 26,612.6
7. Gujarat 2,41,203.7 2.3 32,126.3 16,690.7 9.9 16,700.6 2,90,032.8 18,030.1 10,445.8 7,984.3 36,954.0 200.0 3,63,647.0
8. Haryana 1,61,214.2 25,950.0 8,360.7 3,510.9 1,871.4 2,475.1 573.6 8,431.0 2,03,956.0 6,031.4 17,996.9 7,823.9 9,470.8 1,000.0 2,46,279.0
9. Himachal Pradesh 31,897.2 2,890.5 4,958.9 21.6 2,969.3 140.1 40.7 3,171.7 42,918.2 3,271.3 16,522.6 2,717.2 3,461.6 5.0 68,896.0
10. Jharkhand 51,666.7 5,553.4 6.4 6,786.9 4.7 0.9 7,676.4 65.0 198.3 7,945.2 71,958.6 4,985.4 1,194.4 6,320.4 24,311.8 500.0 1,09,270.6
11. Karnataka 2,62,289.9 0.4 13,732.8 40.1 -2.8 5,213.6 0.2 -133.6 5,117.5 2,81,140.6 26,731.9 38,811.1 43,873.1 30,867.1 80.0 4,21,503.8
12. Kerala 1,65,402.0 0.9 19,833.7 647.9 135.2 3,103.7 523.6 827.0 5,237.5 1,90,474.1 14,972.2 97,219.1 3,457.9 4,632.9 100.0 3,10,856.2
13. Madhya Pradesh 1,54,140.5 7,360.0 0.4 30,432.9 16.0 1.5 10,501.4 0.4 152.7 113.1 10,785.2 2,02,718.9 30,663.1 19,894.1 16,753.3 20,329.9 500.0 2,90,859.3
14. Maharashtra 3,34,489.7 4,959.8 2.3 49,374.1 -1.1 0.2 19,226.9 2.0 -42.6 -27.0 19,158.5 4,07,984.4 20,529.7 28,190.3 12,307.6 79,186.1 150.0 5,48,348.2
15. Manipur 7,022.0 523.1 214.2 5.9 541.9 0.1 6.1 5.8 559.8 8,319.2 562.0 1,508.8 1,270.5 1,400.0 13,060.5
16. Meghalaya 8,619.5 125.0 530.6 0.1 624.3 32.4 656.8 9,932.0 494.8 2,125.9 782.4 1,064.8 305.0 14,704.9
17. Mizoram 3,613.8 153.9 -123.6 0.1 570.1 15.6 259.6 721.8 4,489.4 481.4 2,403.3 619.2 2,223.7 0.1 10,217.1
18. Nagaland 8,993.0 93.6 691.9 3.6 19.4 106.0 40.0 383.7 552.6 10,331.1 314.3 1,875.7 1,754.6 978.0 0.4 15,254.0
19. Odisha 35,030.9 7,407.9 0.1 3.3 15,939.2 0.1 9,139.7 25,082.3 67,521.1 11,998.1 24,949.4 20,333.4 16,208.6 229.0 1,41,239.6
20. Punjab 1,51,684.7 15,628.3 14,856.0 1,928.9 26,248.3 41.8 5.9 28,224.8 2,10,393.7 12,998.6 22,149.5 9,794.9 3,904.2 25.0 2,59,266.0
21. Rajasthan 2,20,038.0 35,664.5 7,306.0 12,238.8 12.5 17.9 8,796.0 76.8 638.2 9,541.5 2,84,788.8 23,537.3 56,325.7 9,139.0 36,710.6 500.0 4,11,001.4
22. Sikkim 6,187.0 140.2 52.8 210.5 0.1 7.5 270.9 6,598.1 296.2 1,318.3 1,080.8 361.3 1.0 9,655.7
23. Tamil Nadu 3,77,864.5 22,815.0 15,972.1 370.7 14.9 12,533.3 0.3 237.9 -60.8 13,096.4 4,29,748.0 27,505.7 29,352.4 10,232.7 71,903.9 150.0 5,68,892.7
24. Telangana 2,03,199.3 8,922.9 7,205.1 49.0 11.1 4,812.2 66.0 113.2 5,051.5 2,24,378.8 3,342.5 11,845.2 5,418.2 26,224.3 50.0 2,71,259.0
25. Tripura 10,733.8 955.4 17.7 927.5 4.0 1.2 950.4 12,639.6 679.5 5,807.9 949.0 1,404.4 10.0 21,490.5
26. Uttar Pradesh 3,54,683.8 33,844.9 8,432.2 45,492.5 0.3 1.1 13,724.1 92.7 44,556.1 58,374.2 5,00,827.7 18,285.0 58,789.4 5,027.2 16,680.1 500.0 6,00,109.5
27. Uttarakhand 41,660.0 7,865.0 1.5 5.4 3,611.1 35.5 121.0 1.2 3,775.8 53,300.8 3,816.5 8,996.7 4,910.6 4,216.9 7.5 75,248.9
28. West Bengal 3,40,433.2 2.3 56,996.4 -0.6 32.2 -37.5 6,590.0 6,584.0 4,04,015.9 20,057.5 19,517.8 13,589.2 40,072.4 13.3 4,97,266.1
29. Jammu and Kashmir 43,726.0 3,537.6 -565.3 1,784.5 -169.6 -0.7 123.9 -45.8 -92.2 48,390.6 3,025.6 2,186.0 771.1 1,355.5 25.0 55,753.8
30. NCT Delhi 9,496.4 9,496.4
31. Puducherry 6,790.0 1,188.3 1,188.3 7,978.3 1,366.9 419.1 247.3 549.5 0.5 10,561.6
All States and UTs 37,22,109.8 1,78,709.7 17,272.4 3,75,124.2 2,690.7 1,033.6 219.1 1,59,860.4 28,168.1 4,700.7 64,549.3 2,58,531.1 45,54,437.9 3,13,511.1 5,39,887.0 2,10,535.2 5,31,477.1 5,151.8 61,55,000.1
SDLs: State Development Loans. '–': Nil/Negligible.
Note: Minus balance is mainly due to accounting for payments without corresponding credits which are under investigation/reconciliation by CAG.
Source: 1. Comptroller and Auditor General of India, Government of India.
2. Reserve Bank Records.
3. Budget Documents of the State Governments.
4. Finance Accounts of the Union Government, CGA, Government of India.

Statement 18: Composition of Outstanding Liabilities (Contd.)
(As at end-March 2022)
(₹ Crore)
State/UT SDLs UDAY Compensation and other bonds NSSF WMA from RBI Loans from LIC Loans from GIC Loans from NABARD Loans from SBI and other banks Loans from NCDC Loans from other institutions Loans from banks and FIs Internal Debt Loans from Centre Provident Fund Reserve Fund Deposit and Advances Contingency Fund Outstanding Liabilities
1 2 3 4 5 6 7 8 9 10 11 12 13= 7 to 12 14= (2 to 6)+13 15 16 17 18 19 20 = 14 to 19
1. Andhra Pradesh 2,65,421.0 8,256.0 1,500.1 8,997.8 2,416.0 29.8 12.4 7,353.1 92.0 -22.0 7,465.3 2,94,056.1 23,581.8 23,388.3 3,518.2 49,123.4 50.0 3,93,717.8
2. Arunachal Pradesh 5,591.5 1,479.2 0.3 1,159.2 109.1 11.8 1,280.4 8,351.1 304.7 2,634.4 2,840.7 346.8 14,477.7
3. Assam 66,534.0 5,689.7 -0.6 5,937.0 22.5 -0.6 5,958.3 78,182.0 3,266.7 15,568.5 5,382.5 1,551.4 200.0 1,04,151.1
4. Bihar 1,56,575.1 2,176.3 18.9 13,965.6 21.6 -1.3 9,617.5 -0.1 752.2 -148.1 10,241.8 1,82,977.8 26,825.1 9,645.4 901.1 39,084.2 350.0 2,59,783.5
5. Chhattisgarh 61,930.0 783.1 0.1 3,525.1 20.2 1.1 5,009.4 8.2 -96.7 4,942.2 71,180.6 11,713.1 8,621.4 9,202.7 6,061.3 100.0 1,06,879.1
6. Goa 17,514.0 1,720.4 -275.9 1,057.7 0.5 30.6 1,088.9 20,047.3 2,004.2 2,611.2 1,368.9 2,309.6 100.0 28,441.2
7. Gujarat 2,54,757.8 2.3 28,496.9 17,805.3 6.9 17,812.2 3,01,069.3 32,089.5 10,334.1 7,672.7 38,315.7 200.0 3,89,681.2
8. Haryana 1,85,357.6 22,490.0 7,356.3 3,975.3 12,746.4 -10,388.2 -2,884.8 3,448.7 2,18,652.6 5,893.0 19,017.7 7,864.9 9,903.3 1,000.0 2,62,331.6
9. Himachal Pradesh 33,772.2 2,890.5 4,389.8 18.7 3,164.1 121.0 20.4 3,324.2 44,376.6 3,844.5 17,872.6 2,717.2 3,461.6 5.0 72,277.6
10. Jharkhand 55,412.7 4,998.0 6.4 6,017.4 4.7 0.9 9,076.0 66.5 -271.3 8,876.7 75,311.2 7,820.7 1,011.0 6,353.0 25,522.1 500.0 1,16,518.0
11. Karnataka 3,11,289.8 0.4 12,104.8 7.9 -2.8 5,816.5 0.2 -133.6 -2.6 5,685.6 3,29,080.7 27,458.8 42,850.2 44,203.3 29,344.9 500.0 4,73,437.9
12. Kerala 1,83,522.0 0.9 22,442.8 447.8 135.2 3,102.1 525.6 650.9 4,861.6 2,10,827.3 25,438.6 1,07,277.1 3,147.8 5,532.3 100.0 3,52,323.2
13. Madhya Pradesh 1,68,040.5 7,360.0 0.4 34,756.7 7.5 1.5 11,951.4 0.4 158.2 39.0 12,158.0 2,22,315.6 44,815.9 22,316.4 16,506.9 20,463.4 500.0 3,26,918.2
14. Maharashtra 3,80,239.6 2.3 43,993.4 -1.1 0.2 23,298.7 2.0 -73.7 116.0 23,342.1 4,47,577.5 35,940.9 30,255.2 11,513.2 71,252.3 150.0 5,96,689.1
15. Manipur 8,348.0 469.0 214.2 5.9 789.9 0.1 6.1 -13.2 788.9 9,820.1 519.6 1,488.9 1,270.5 1,300.0 14,399.1
16. Meghalaya 9,917.5 125.0 475.6 0.1 777.3 26.4 -0.1 803.8 11,322.0 539.4 2,201.3 778.9 614.4 305.0 15,760.8
17. Mizoram 4,060.8 144.9 -141.2 0.1 662.5 19.3 270.2 810.9 5,016.5 786.9 2,464.3 624.2 2,775.2 0.1 11,667.2
18. Nagaland 10,215.0 80.1 -1.1 1.8 19.4 99.1 37.3 336.2 493.8 10,787.9 513.1 1,525.7 1,754.6 478.0 0.4 15,059.6
19. Odisha 28,558.1 6,525.4 3.3 18,461.8 3,012.1 21,477.2 56,560.6 18,319.0 25,949.4 11,063.3 17,234.3 229.0 1,29,355.7
20. Punjab 1,65,099.0 14,642.4 13,011.0 2,286.7 25,134.8 27.8 -980.0 26,469.2 2,19,221.6 25,361.2 22,924.5 10,139.9 4,784.2 25.0 2,82,456.4
21. Rajasthan 2,65,187.0 29,028.8 7,036.0 10,654.0 10.1 17.9 9,470.8 51.3 -6,320.2 3,229.8 3,15,135.6 31,989.7 59,737.7 4,189.9 46,535.8 500.0 4,58,088.7
22. Sikkim 7,658.0 124.1 43.2 237.4 0.1 5.1 285.8 8,067.9 587.0 1,481.4 956.7 361.3 1.0 11,455.4
23. Tamil Nadu 4,50,364.5 22,815.0 14,169.0 314.0 14.9 14,575.0 0.3 175.9 -66.1 15,014.1 5,02,362.5 39,343.0 31,928.8 10,628.7 72,212.7 150.0 6,56,625.8
24. Telangana 2,42,454.8 8,922.9 6,377.8 41.5 11.1 5,370.2 27.7 -211.6 5,238.8 2,62,994.4 3,103.5 12,785.9 9,449.3 25,752.5 50.0 3,14,135.5
25. Tripura 10,733.8 835.3 10.8 1,107.0 2.8 1.2 1,121.8 12,690.9 1,350.9 6,107.9 1,175.9 1,508.0 10.0 22,843.7
26. Uttar Pradesh 4,01,353.7 30,583.8 7,378.2 40,370.5 1.1 15,203.9 79.4 40,166.1 55,450.5 5,35,136.6 28,410.8 60,493.0 4,626.1 13,819.6 1,100.0 6,43,586.1
27. Uttarakhand 43,460.0 6,753.0 1.5 5.4 3,408.1 35.5 115.1 0.9 3,566.6 53,779.6 7,451.4 9,376.9 5,060.5 4,413.8 29.1 80,111.2
28. West Bengal 3,85,632.4 2.3 50,656.4 -0.7 31.8 -120.5 6,907.0 6,817.6 4,43,108.7 27,486.6 22,120.3 13,781.6 44,010.6 200.1 5,50,707.9
29. Jammu and Kashmir 49,313.0 3,323.6 -385.3 -35,565.5 -299.9 -0.7 888.9 36,491.0 37,079.3 53,765.1 2,911.4 2,365.9 1,810.5 1,355.5 25.0 62,233.4
30. NCT Delhi 16,473.9 16,473.9
31. Puducherry 7,630.9 -75.6 -20.6 1,107.8 1,087.1 8,642.4 1,289.3 443.3 247.3 559.8 0.5 11,182.4
All States and UTs 42,35,944.3 1,58,395.4 15,948.4 3,45,121.1 -33,212.2 544.4 219.1 1,81,673.2 37,926.6 -8,290.9 78,148.8 2,90,221.2 50,12,418.1 4,57,434.3 5,76,798.6 2,00,750.7 5,39,988.1 6,380.3 67,93,770.0
SDLs: State Development Loans. ‘–’: Nil/Negligible.
Note: Minus balance is mainly due to accounting for payments without corresponding credits which are under investigation/reconciliation by CAG.
Source: 1. Comptroller and Auditor General of India, Government of India.
2. Reserve Bank Records.
3. Budget Documents of the State Governments.
4. Finance Accounts of the Union Government, CGA, Government of India.

Statement 18: Composition of Outstanding Liabilities (Concld.)
(As at end-March 2023)
(₹ Crore)
State/UT SDLs UDAY Compensation and other bonds NSSF WMA from RBI Loans from LIC Loans from GIC Loans from NABARD Loans from SBI and other banks Loans from NCDC Loans from other institutions Loans from banks and FIs Internal Debt Loans from Centre Provident Fund Reserve Fund Deposit and Advances Contingency Fund Outstanding Liabilities
1 2 3 4 5 6 7 8 9 10 11 12 13= 7 to 12 14= (2 to 6)+13 15 16 17 18 19 20 = 14 to 19
1. Andhra Pradesh 3,08,737.0 8,256.0 1,500.1 7,785.3 4,832.0 8.2 12.4 8,362.4 79.0 -39.0 8,423.0 3,39,533.4 26,650.4 23,271.7 3,632.2 49,304.4 50.0 4,42,442.0
2. Arunachal Pradesh 6,497.6 1,346.1 0.2 1,461.5 109.5 23.9 1,595.1 9,438.8 279.1 2,770.4 2,590.6 378.1 15,457.0
3. Assam 82,138.5 0.1 4,934.7 -0.6 7,044.4 18.0 -1.3 7,060.5 94,133.8 3,945.8 16,395.7 5,382.5 1,218.4 200.0 1,21,276.1
4. Bihar 1,82,645.0 2,331.8 18.9 12,077.3 21.6 -1.3 10,603.0 -0.1 737.9 -382.4 10,978.7 2,08,051.7 27,992.4 9,565.4 981.1 39,076.0 350.0 2,86,016.6
5. Chhattisgarh 68,130.0 870.1 0.1 3,065.1 20.2 1.1 6,100.2 9.2 -196.3 5,934.3 77,999.7 15,481.0 9,221.4 9,224.7 6,139.3 100.0 1,18,166.1
6. Goa 19,964.0 1,518.4 -275.9 1,427.7 0.6 30.6 1,459.0 22,665.4 2,374.5 2,669.8 1,579.1 2,369.0 100.0 31,757.8
7. Gujarat 2,85,057.3 2.3 24,867.6 19,642.5 3.9 19,646.5 3,29,573.7 32,560.6 10,282.1 7,740.9 43,354.1 200.0 4,23,711.4
8. Haryana 2,09,027.6 25,950.0 6,352.0 5,125.7 27,546.4 -24,668.2 -8,052.5 -48.5 2,41,281.0 6,735.5 20,098.9 7,916.9 10,234.0 1,000.0 2,87,266.2
9. Himachal Pradesh 40,870.7 2,890.5 3,820.7 15.8 3,299.0 96.7 -288.9 3,122.6 50,704.5 4,704.6 19,222.6 2,717.2 3,461.6 5.0 80,815.6
10. Jharkhand 63,012.7 5,553.4 6.4 5,247.9 4.7 0.9 10,921.0 214.5 -591.7 10,549.4 84,369.7 10,604.0 777.7 6,466.9 26,745.2 500.0 1,29,463.6
11. Karnataka 3,69,200.8 0.4 10,476.9 -24.1 -2.8 5,846.5 0.2 -133.6 -5.3 5,681.0 3,85,359.1 29,002.2 47,154.2 44,891.0 28,250.3 500.0 5,35,156.7
12. Kerala 2,07,435.8 0.9 24,782.3 267.0 135.2 3,341.2 461.0 473.9 4,678.4 2,36,897.3 27,224.7 1,17,521.1 2,764.6 6,351.9 100.0 3,90,859.5
13. Madhya Pradesh 2,04,534.9 7,360.0 0.4 38,456.7 -1.0 1.5 13,551.4 0.4 170.7 3.4 13,726.4 2,64,078.4 54,882.5 22,324.6 16,223.1 20,607.9 500.0 3,78,616.5
14. Maharashtra 4,51,053.8 4,959.8 2.5 38,612.7 -1.1 0.2 28,171.0 2.0 -99.4 603.5 28,676.3 5,23,305.0 40,108.8 32,282.4 10,935.9 73,575.1 150.0 6,80,357.2
15. Manipur 9,873.0 414.8 214.2 5.9 1,017.9 0.1 6.1 -32.2 997.9 11,499.9 477.9 1,469.0 1,270.5 1,200.0 15,917.3
16. Meghalaya 11,435.6 125.0 420.6 0.1 957.3 21.0 -12.6 965.9 12,947.0 582.4 2,441.3 757.7 399.7 305.0 17,433.1
17. Mizoram 4,775.0 130.6 -153.9 0.1 743.3 18.1 619.5 1,227.0 6,132.6 881.2 2,525.3 625.2 2,826.7 0.1 12,991.2
18. Nagaland 11,794.3 66.6 -1.1 19.4 95.6 29.3 274.2 418.6 12,278.4 525.4 1,525.7 1,754.6 478.0 0.4 16,562.4
19. Odisha 23,317.0 5,642.8 3.3 22,808.8 11,306.0 34,118.0 63,077.9 22,389.4 26,949.5 1,569.4 -358.7 229.0 1,13,856.4
20. Punjab 1,87,204.0 15,628.3 11,169.5 2,717.7 23,925.8 20.9 -3,119.7 23,544.7 2,37,546.5 27,126.8 23,435.1 11,059.3 5,854.2 25.0 3,05,047.0
21. Rajasthan 3,16,897.1 48,936.0 7,846.0 9,069.3 7.7 17.9 10,721.8 28.8 -13,228.1 -2,451.9 3,80,296.6 37,650.1 65,567.6 5,482.9 47,515.4 500.0 5,37,012.5
22. Sikkim 9,187.5 108.0 34.3 273.2 2.8 310.3 9,605.8 579.0 1,574.8 860.8 361.3 1.0 12,982.6
23. Tamil Nadu 5,32,867.6 22,815.0 12,365.9 258.2 14.9 16,434.2 0.3 110.4 -2,352.8 14,465.3 5,82,513.8 53,043.1 34,694.0 11,072.8 72,386.7 150.0 7,53,860.4
24. Telangana 2,88,088.8 8,922.9 5,550.5 31.4 11.1 5,830.0 18.8 -1,223.3 4,668.1 3,07,230.4 6,837.6 13,606.9 9,709.1 28,872.0 50.0 3,66,306.0
25. Tripura 12,380.8 715.3 3.9 1,390.1 0.7 1.2 1,396.0 14,492.1 2,301.6 6,507.9 1,385.5 1,748.9 10.0 26,446.1
26. Uttar Pradesh 4,66,003.7 39,133.8 10,579.8 35,248.4 1.1 15,786.5 74.5 35,768.5 51,630.4 6,02,596.1 29,313.6 62,196.6 4,044.2 10,959.1 1,100.0 7,10,209.7
27. Uttarakhand 51,709.4 2.1 5,292.4 1.5 5.4 3,143.1 35.5 205.1 0.1 3,390.7 60,394.6 7,545.1 10,605.2 5,093.2 4,715.9 129.1 88,483.2
28. West Bengal 4,38,418.6 2.3 44,316.4 -0.9 31.5 -137.5 7,583.6 7,476.7 4,90,214.0 34,939.3 25,059.3 13,751.6 44,148.6 200.1 6,08,312.9
29. Jammu and Kashmir 54,805.6 3,537.6 26.7 -64,765.5 -417.9 -0.7 1,998.9 64,551.6 66,131.9 59,736.3 2,796.4 2,777.9 2,841.8 1,355.5 25.0 69,532.8
30. NCT Delhi 21,958.8 21,958.8
31. Puducherry 8,668.9 -151.8 37.9 642.6 680.4 9,197.5 1,158.5 482.4 247.3 565.3 0.5 11,651.3
All States and UTs 49,25,732.6 1,97,270.1 19,962.4 3,13,729.6 -59,996.2 81.8 219.1 2,08,885.6 51,514.7 -22,607.7 92,359.3 3,30,452.6 57,27,151.0 5,32,652.2 6,14,976.6 1,94,572.4 5,34,093.8 6,480.3 76,09,926.2
SDLs: State Development Loans. ‘–’: Nil/Negligible.
Note: Minus balance is mainly due to accounting for payments without corresponding credits which are under investigation/reconciliation by CAG.
Source: 1. Comptroller and Auditor General of India, Government of India.
2. Reserve Bank Records.
3. Budget Documents of the State Governments.
4. Finance Accounts of the Union Government, CGA, Government of India.

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