organization structure and its role in tax … week sep/bihar... · its role in tax administration...
TRANSCRIPT
ORGANIZATION STRUCTURE AND ITS ROLE IN TAX
ADMINISTRATION –PERFORMANCE EFFECTIVENESS
AND EFFICIENCY – CUTTING EDGE – ROLE AND
RESPONSIBILITIES OF PERSONNEL
8/30/2014 e-Comprehensive Audit System 1
8/30/2014 e-Comprehensive Audit System 2
Collection of Net Tax for the Last Five Years ( in crores)
Year Collections
2009-10 18132.53
2010-2011 22803.43
2011-2012 27610.81
2012-2013 31875.73
20132014 36773.00
8/30/2014 e-Comprehensive Audit System 3
8/30/2014 e-Comprehensive Audit System 4
Name of the Act Name of the Act in Short
Collection ( Rs in crore
Value Added Tax VAT 23546.31
Sales Tax ST 7231.93
Entry Tax KTEG 2645.65
Central Sales Tax CST 1896.65
Profession Tax PT 808.32
Luxury Tax LT 300.46
Entertainments Tax ET 168.69
Betting Tax BT 153.70
Agricultural Income Tax AIT 21.29
Sl.No.Under Which Act No. of Registered
Dealers
1 Karnataka Value Added Tax 538652
2 Central Sales Tax 312080
3 Karnataka Entry Tax 53477
4 a) Karnataka Profession Tax ( Enrolled Persons other than TIN holders)
121210
5 b) Karnataka Profession Tax ( Registered Employers)
65794
6 Karnataka Luxuries Tax 5213
Karnataka Betting Tax 2
8/30/2014 e-Comprehensive Audit System 5
No. of Registered Dealers / Enrolled Persons / Permit / License Holders as 01.07.2014
E- REGISTRATION
Using this web-site the dealers can request for theregistration under VAT Act. Here, the dealer will berequested to enter the Form VAT-1 online and uploadthe scanned copies of documents/photos. Once thesedetails are submitted, system will generate the ACK Slipwith unique number for the future reference of thedealer. This web-site also allows the dealer to make thepayment of registration fee online through e-paymentmode. Using the e-registration status option, dealercan check the status of processing of his application bythe concerned officer. Once request is approved, thedealer could download a copy of registration certificateand a signed copy will also be sent by post.
8/30/2014 e-Comprehensive Audit System 6
WELCOME TO ONLINE PAYMENT SYSTEM OF COMMERCIAL TAXES DEPARTMENT,
KARNATAKA.
E- PAYMENT OPTION
Using this web-site the dealers can make the taxpayment online through their respective banks. Thissite has three options – e-payment option for e-payment under various acts, verify option forverifying the successful completion of payment frombank to department and e-challan option for challanprinting. The dealers can see FAQs and help options inthis site for further details about the e-payment ofCommercial Taxes Department.
8/30/2014 e-Comprehensive Audit System 7
ONLINE UPDATES1. Vat Online System
Dealers liable to enter the details of purchase, sale and export sale electronically on to the
2. Website Http://vat.kar.nic.in/commencing for the tax period of June the 2009 as per notification issued by the Commissioner of Commercial Taxes (K) bearing No. KSA.CR. 155/07-08 Dated 08-06-2009
8/30/2014 e-Comprehensive Audit System 8
PT-E-FILING SYSTEMThis web-site facilitates the Professional Tax Payers to enter and submit returns and make
the payment electronically. The Professional Tax payers can generate the Certificateonline without visiting the PT offices. This site also facilitates the registered employersto submit the monthly/quarterly/annual returns and make the paymentelectronically. Please refer the user manual for further details. The VAT traders havebeen enabled to make the Prof. Tax payment in the VAT e-filing system.
• The New EC and RC numbers are being provided for all the existing PT payers. New EC Number is displayed while entering the enrolment application and new RC Number is displayed once logged in to the system.
• If the e-payment is made, one need not have to visit the PT office and can download the Enrolment Certificate online.
• The already registered employer needs to collect the username and password from the concerned PT Office to open the PT login page.
• The already enrolled professionals can directly submit the return and make payment without any logging in process and download the certificate online
• The new enrolment application can be submitted online and payment can be made accordingly and download the certificate online.
• New registration application, under employer category, can be submitted electronically.
• The status of the registration application can be tracked through web-site and certificate can be downloaded once it is approved by concerned PT Office.
8/30/2014 e-Comprehensive Audit System 9
ET- E-FILING SYSTEM – E-PAYMENT SYSTEM
This website facilitates the Entertainment Tax Payers of to submitweekly returns for theatres and make the paymentselectronically. Please refer the user manual for further details.
• The New RC numbers are being provided for all the existing ETpayers.
• If the e-payment is made, one need not have to visit the EToffice.
• The already registered employer needs to collect the usernameand password from the concerned ET Office.
• New registration application can be submitted electronically.• The status of the registration application can be tracked through
web-site and certificate can be downloaded once it is approvedby concerned ET Office.
8/30/2014 e-Comprehensive Audit System 10
LT - E- FILING • LT Annual Returns can be filed Online for the
Year 2012-13.• The New RC numbers are provided for all the
existing LT payers.• The already registered Dealer needs to collect
the username and password from the concerned LT Office to open the LT login page.
• New Dealers can apply using Online Registration application.
• The status of the registration application can be tracked through web-site and certificate can be downloaded once it is approved by concerned LT Office.
8/30/2014 e-Comprehensive Audit System 11
8/30/2014 e-Comprehensive Audit System 12
E-FILLING SYSTEME-Transit pass
• Using this system, transporter can request for TransitPass form of Karnataka and download it from thesystem. Subsequently, he can reach the Checkposts ofKarnataka for faster clearance. You can read the UserManual for further details.
For the attention of Transporters:
a)A provision is made in the e-Suvega module toupload the documents required for issue of TransitPass to save the time.
b)An SMS message will be sent to thetransporters/vehicle owners once the e-TP isissued.
8/30/2014 e-Comprehensive Audit System 13
E-FILLING SYSTEM• Using this web-site the dealers can submit
Form VAT returns, download the e-Sugamforms, request and download the CST forms,upload the CST Receipt forms, TDS forms,Sales, Purchase and Export Invoices details.These options can be accessed through theusername and password provided by thedepartment. Further details can be seen inthe user manual available in the web-site.
8/30/2014 e-Comprehensive Audit System 14
• Registration under the KVAT Act, 2003
8/30/2014 e-Comprehensive Audit System 15
Sl No. Criteria for registration When the liability for registration occurs
1 Every dealer whose taxable turnover exceeds or who reasonability expects his total turnover 7.5 lakhs (w.e.f 01-03-2014) per annum or Rs. 62,500 per month but the limit of turnover is not applicable to the dealers specified at Sl No. 3 to 7 below
Forthwith
2 If business is received by transfer by another dealer who is liable for registration
Liable for registration from the date of transfer
3 Dealer purchasing / receiving taxable goods from outside the state. Laible for registration irrespective of value immediately after 1st interstate purchase / receipt
4 Dealer exporting taxable goods Liable for registration irrespective of value immediately after 1st export
5 Dealer selling / dispatching taxable goods to outside the state. Liable for register irrespective of value. Immediately after 1st interstate Sale / dispatch.
6 A Casual trader, Non-Resident dealers or his agents. Liable for registration before commencement of business irrespective turnover.
7 A dealer execution works contract Liable for registration at the end of the month in which execution of works contract is carried out
• Important Judgments
• 29Judgement in the case of M/s Pruthi Stones, Bagalkot vs State of Karnataka.
• 28Judgement in the case of M/s Sri.O.Chandrashekarappa vs State of Karnataka.
• 27Judgement in the case of M/s PIEM Hotels Ltd. vs State of Karnataka.
• 26Judgement in the case of M/s TVS Motors Co. Ltd vs State of Karnataka.
• 25Judgement in the case of M/s Meena Bar & Restaurant vs State of Karnataka.
• 24Judgement in the case of M/s Balanoor Plantations & Industries Ltd., vs State of Karnataka.
• 23Judgement in the case of M/s Maya Applicances (P) Ltd., vs State of Karnataka.
• 22Judgement in the case of M/s Waterfall Estate, Chikkamangalore vs State of Karnataka.
• 21Judgement in the case of M/s Shilpi Wire Rope (P) Ltd., vs State of Karnataka.
• 20Judgement in the case of M/s Hathway Cable and Datacom (P) Ltd., vs State of Karnataka.
• 19Judgement in the case of M/s Indian Hume Pipe, Bangalore vs State of Karnataka.
• 18Judgement in the case of M/s Mahadevi Stores, Belgaum vs State of Karnataka (Dharwad Bench).
• 17Judgement in the case of M/s Sri.Adrushyanand Electrical Works vs State of Karnataka
• 16Judgement in the case of M/s Wipro Ltd. vs State of Karnataka
• 15Judgement in the case of M/s Wipro Ltd. vs State of Karnataka
• 14Judgement in the case of M/s Larsen & Toubro Ltd. vs State of Karnataka
• 13Judgement in the case of M/s Gar uda Autocraft Pvt. Ltd STRP No.111 of 2011 & 113-131 of 2012 vs State of Karnataka
• 12Judgement in the case of M/s Hathway Krishna Cable (P) Limited vs State of Karnataka
• 11Judgement in the case of M/s CAMPCO vs State of Karnataka
• 10Judgement in the case of M/s Utracon Structural Systems Pvt Ltd vs State of Karnataka
• 9Judgement in the case of M/s Infinite Builders & Developers vs State of Karnataka
• 8Judgement in the case of M/s Ambika Commercial Corner vs State of Karnataka
• 7Judgement in the case of M/s Southern Motors vs State of Karnataka
• 6Judgement in the case of M/s Pfizer Ltd vs State of Karnataka
• 5Important Judgement on disallow of Input Tax
• 4Judgement copy of H.C. of Karnataka - Composite nature of Works Contract.
• 3Insertion of Copy of Judgement in the Case of M/s Hotel Ashoka
• 2Judgement in the Case of Kitchen Appliances
• 1Judgement on Section 72(1) Penalty
8/30/2014 e-Comprehensive Audit System 16
8/30/2014 e-Comprehensive Audit System 17
8/30/2014 e-Comprehensive Audit System 18
1
• To Digitally Capture the Audit Process information
2
• To Digitally Capture the Additional Demand Booked and their collection
3
• To Digitally Capture all the Old and Current Arrears from 01.04.2011 onwards
4
• To Increase the efficiency /Transparency /Accountability of Audit Process
5
• To make proper, efficient and effective use of the limited Human resources
6
• To Reduce the Paper consumption and to move towards paper less office
8/30/2014 e-Comprehensive Audit System 19
1• Every Audit case should have System
generated CAS Assignment Number
2• Every Order/Report should have system
generated CAS Order Number
3
• Every Order, which has an additional demand should have System generated Demand Booking Number
8/30/2014 e-Comprehensive Audit System 20
Large Number of Assessment Orders(AO) were done
AO are kept in the Manual records/dealer
Very few AO were reviewed
Quality and Correctness of AO were not monitored properly
Very difficult to track the path of AO
Difficulty in retrieving the orders/Reports
Involved More Paper work
8/30/2014 e-Comprehensive Audit System 21
8/30/2014 e-Comprehensive Audit System 22
DRAFTS
DISCUSSIONS
CIRCULARS
DELINKING OF AUDIT FROM LVO /EO
RESTRUCTURE-TRANSITION OFFICES
JURISDICTION- AUDIT & RECOVERY POWERS
IN HOUSE-NIC
USER ACCEPTANCE
UP GRADATION
TRIAL VERSIONS
CAPACITY BUILDING/TRAINING
BASIC HW/SW UP GRADE
INTERNAL AUDIT & INSPECTION WING
• MDP Training for All officers and Inspectors• Basic Training in IT Security and Architecture of
CTD• Provided Desk Top Computers for Inspectors and
Staff• Provided One Data Entry Operator – Each AO• Provided Lap Top to all Middle/Senior
management• Provided Data-card for Middle/Senior level• Integration of all CTD online process through few
DNS/URL
8/30/2014 e-Comprehensive Audit System 23
8/30/2014 e-Comprehensive Audit System 24
8/30/2014 e-Comprehensive Audit System 25
Accountability
Effectiveness
Efficiency
Effect on Environment
Transparency
Tracking of Records
Tax Payer Responsiveness
Moderate Excellent
Moderate Very Good
improvedModerate
Very GoodLimited
No Yes
Poor Excellent
Poor Very Good
Has 3 Components- w.e.f 01.04.2011
• e-Audit
• e-DCB (Demand, Collection, Balance)
• e-Enforcement
8/30/2014 e-Comprehensive Audit System 26
8/30/2014 e-Comprehensive Audit System 27
28
1. % of Exempted Purchases less than 95 and % of Exempted Sales more than 95:
2. Carry Forward of more than 1 lakh in any month:
3. Claim of Input Tax Credit with no output tax liability:
4. Output/Input Tax Ratio being less than 1 with TO. between 20 lakh to 10
crore:
5. Detection of Additional Tax liability exceeding 25000 during previous audits
6. e-Sugam Local TO. more than Local TO.:
7. e-Sugam Interstate TO more than Intrastate TO. for 1 crore and above:
8. Growth of Tax Payment less than 10% compared to 2 previous years with local
TO. more than 50 lakh
9. Claim of Refunds with no transaction under CST Act:
Identified Risk Parameters
8/30/2014 e-Comprehensive Audit System 29
8/30/2014 e-Comprehensive Audit System 30
Assignment for Audit-Audit Officer
Assignment for Enforcement Activity. Assignment for Protective Assessment
Preliminary Report Final Order/Report DCB-After 01.04.2011 Peer Review/IRU Review of AO for Enforcement
case Upload old Final Orders/ Reports passed from 01-
04-2011
Review of AO after Peer Review /Enforcement Reports
Upload Order DCB
8/30/2014 e-Comprehensive Audit System 31
STATEMENT ON NEW ADMISSIONS/ORDERS BELONGING TO YOUR SECTIONNew Admissions means your AOs picked up by mentioned authority for further processing.
New Order means order passed by mentioned authority for your AOs and pending at your level.
SL.NO. TYPE OF CASENEW
ADMISSIONSNEW
ORDERS
1. Assessment Orders NA 2
2. Peer Review Observation NA 4
3. Internal/AG Audit Observations NA 0
4. DVO Revision 0 0
5. Jt. Commr. Appeal 1 0
6. Addl. Commr. Revision 3 8
7. Commissioner Revision 0 0
8. Karnataka Administrative Tribunal 0 0
9. High Court 1 0
10. Supreme Court 0 0
Total Assessment Orders Pending at your level(AOs not yet closed) 56
Pending for Action Log Sheet for Audit officers
8/30/2014 e-Comprehensive Audit System 32
8/30/2014 e-Comprehensive Audit System 33
Ease of Doing Business
(EoDB)
Training Programme for Bihar Finance Service Officers
ATI, Mysore
30th August 2014
CTD - KTK
Ease of Doing Business
• The ease of doing business is an
index created by the World Bank.
• Higher rankings indicate better,
usually simpler, regulations for
businesses and stronger protections
of property rights
2
CTD - KTK
Regulations affecting firms
3
At Start Up• Starting business
• Employing workers
When
Things Go
Wrong• Enforcing
contracts
• Resolving
insolvency
In Getting
Finance• Getting credit
• Protecting investors
In Getting a
Location• Registering
property
• Getting
electricity
• Dealing with
construction
permits
In Daily
Operations• Paying taxes
• Trading across
borders
CTD - KTK
EoDB - Rankings
CountryEase of Doing
Business Rank
Brazil 116
China 96
India 134
Russian Federation 92
South Africa 41
Singapore 1
United States 4 4
CTD - KTK
EoDB – Distance from Frontiers
Country DB 2014
Brazil 50
China 61
India 51
Russian Federation 62
South Africa 73
Singapore 92
United States 84 5
CTD - KTK EoDB – Indian CitiesCities
EoDBRank
Starting a Business
Dealing with Construction
Permits
Registering Property
Paying TaxesTrading Across
BordersEnforcing Contracts
Resolving Insolvency
Ludhiana 1 7 7 11 1 12 4 2
Hyderabad 2 4 4 9 13 13 1 1
Bhubaneshwar 3 5 8 17 9 1 5 5
Gurgaon 4 9 2 1 7 17 14 6
Ahmedabad 5 14 4 2 11 3 16 4
New Delhi 6 1 4 7 7 14 12 6
Jaipur 7 3 13 3 2 14 7 14
Guwahati 8 13 12 14 6 7 2 12
Ranchi 9 15 9 6 4 8 11 13
Mumbai 10 12 17 5 4 3 17 3
Indore 11 8 13 10 10 11 10 9
Noida 12 6 9 12 2 16 7 16
Bengaluru 13 17 1 4 12 9 15 8
Patna 14 2 9 15 15 10 2 15
Chennai 15 10 3 16 17 2 7 10
Kochi 16 16 15 7 14 5 6 10
Kolkata 17 10 16 13 16 6 13 176
CTD - KTK Best Fit Image (?) of Tax
Administration
7
CTD - KTK Best Fit Image (?) of Tax
Administration
8
CTD - KTK
9
Best Fit Image (?) of Tax
Administration
CTD - KTK
1. Facilitate and Complement Economic Activities
2. Encourage honest and prompt tax payers
3. Reduce compliance cost and time.
4. Prevent evasion of tax.
5. To bring in more accountability and transparency in
the tax administration.
10
Objectives of Commercial
Tax Administration
CTD - KTK Strategic Changes1. Shift from Regulation to Services
2. Services through electronic medium at doorstep of
tax payers: Any time - Anywhere
3. Change from assisted-services to self-services
4. Reorient from Government Facing processes to
Market Facing processes
5. Build Bridges with external world
6. Actively induce changes in Eco System
7. Follow single source of truth
11
BEST PRACTICES
Key Best Practices
CTD - KTK Assisted to Self Service
Services Covered
1. Tax Payment
2. Tax Return
3. Issuance of Statutory Forms
4. Declaration of movement of
goods
Make visit to CTD an
Exception
There is willingness of dealers to adopt technology, provide
more information and follow system disciple if the
department can ensure consistency, rule based response and
timely delivery.
13
CTD - KTK
14
Government Facing to Dealer Facing
Government Facing
Processes
CTD - KTK
15
Government Facing to Dealer Facing
Dealer Facing
Processes
Department as a
FacilitatorReduce
Dependence on
Government
CTD - KTK
16
Building Bridges
• Banks and RBI
• DGFT
• Other State Governments
• Large Dealers
• Transporters
• NSDL
• Local Bodies (for property records)
• State Treasury and Accountant
General
Building Bridges with external
stakeholders and service providers can
be catalytic for efficiency gains and
consistency.
CTD - KTK Managing Ecosystem
• Department has to actively induce
changes in the dealers’ ecosystem to
facilitate adoption of technology and
new processes and to enhance
convenience of the dealers.
Induce Complementary
Changes in Ecosystem
Managing Ecosystem
GOI Agencies / Other States
Capacity Building
Off the Self Accounting
Software
Sales Tax Practition
ers
Service Providers /
Large Dealers
17
E-SERVICES
Moving from mediated to electronic services
CTD - KTK
19
Services Key Feature
1. Registration5000 registrations and 10000
amendments every month
2. Return4.42 lakh dealers file electronic returns
every month.
3. Payment 2.00 lakh transactions every month.
4. SUGAM
(Delivery Note)
1.20 lakh delivery notes are downloaded
every day.
5. Statutory (C) Forms1.02 lakh C forms are downloaded per
month.
6. eUPaSS Uploading by 56000 dealers per month
E-Services to the Dealer
CTD - KTK
• Assisted Service
• Consistent though not fastest
• Statutory oversight by external agency (under
Karnataka Guarantee of Services Act)
• Scope to reduce service time
• Amendment of few features can become self-
service
20
Registration
CTD - KTK
• Self Service
• System based validations to help dealers not make
mistakes
• Auto-confirmation of payments
• Auto-generation of annual statement from monthly
returns
• Transaction validations can be more robust
• Anchors for economic validations can be
established.
21
Tax Return
CTD - KTK
• Self Service
• Integration with external stakeholders / service
providers
• RBI as an aggregator
• Funds tracking from Dealer’s account to Government’s
account
• Modes other than Internet Banking to be
facilitated
22
Tax Payment
CTD - KTK
• Simple Uploading of Goods Arrival and Movement
• Necessitated due to Eco System limitations
• Earlier regime: Department’s entire effort was geared
towards making trader account the transaction in
his/her books of accounts.
• Sugam/Suvidha: Dealer self-declares through website
or mobile and despatches the goods.
• Web service for large dealers
23
Oversight on Goods movement
CTD - KTK
• Issuance: Self Service
• Submission: Assisted Service
• System based validations to prevent misuse
• Building Bridges with other States through
TINXSYS
24
Statutory (C) Forms
CTD - KTK
Input Tax Credit: Market Based Regulation
• Electronic Uploading of Purchase and Sales Statements
(eUPass)
• Interplay of dealers to determine Input Tax Credit
rather than Department’s Audit
• Ready acceptance in spite of requirement of more
disclosure by dealers:
• More than 50% compliance in first two months
• Active participation in inducing the Ecosystem
25
Input Tax Credit
CTD - KTK
eUPaSS - Purpose1. Online Verification of Input Tax Credit (ITC )
• Manual verification of ITC is humanly impossible;
2. To Reduce Tax disputes of ITC Claims
3. Enable electronic audit
4. IT System enabled faster processing of Refunds
5. Identify bogus claims of ITC through regulation among
the dealers; encourages honest tax payers
6. Preparation for GST
CTD - KTK
1. IT System based matching of ITC chain
2. Intimation to purchasing and selling dealers if the
seller has not declared the respective sale
3. Uploading of Sales Statement by Large Dealers
first(15th Of Month), Download the purchase details,
cross check/verify and Upload/Approve by buying
dealers
4. e-Sugam Users- Download the purchase/sales
Sugam, verify the details with Books of accounts-
Then Upload
eUPaSS - Future Course of Action
CTD - KTK
5. Draft Purchase Statement of a dealer to get
prepared from Draft Sales Statement of suppliers
6. Integration with systems for issuance and
acceptance of statutory forms (C/F/H/E1 &
E2/etc)
7. VAT Compliance Rating
eUPaSS - Future Course of Action
CTD - KTK
• 100% dealers access the portal every month
• 90% have mobile and 40% have emails
• Two Way Communication mechanism gives
opportunity for active engagement to implement, refine
and sustain new systems and to ensure quality of
services.
29
2-way ICT Communication
CTD - KTK Comprehensive Assessment
• Risk Algorithm based
selection .
• Order to be uploaded
before issue- a unique
number assigned to each.
• Each order is peer reviewed.
• Knowledge Bank of 5.60
lakh orders already
created
Comprehensive Assessment
System
30
• Totally opaque – nexus
between Assessment Officer
and Dealer
• Pick and choose policy
• Malpractices: ante-dating
orders, ghost writing,
demand suppression
Conventional System
CONCLUSION
Impact assessment & the way forward
CTD - KTK
• Measurable Improvement in Tax Compliance
• Active participation of Tax Payers in
Improving Services
• Trade & Industry Associations have readily
become facilitators for awareness and
training
• Positive tax buoyancy
32
Impact
CTD - KTK
1. Reduce service time for assisted services
2. Shift more services from assisted mode to self-service mode
3. Expand integration with external agencies for improving the
eco-system
Banks / GOI Organizations / Accounting Platforms /
Large Dealers becoming service providers
4. Electronic Invoices and Electronic Audit
5. Facilitation measures for inter-state movement of goods
33
Way Forward
THANK YOU.
Your questions?
OWN TAX REVENUES (OTR) OF STATES AS SHARE OF GSDPState 1990-1999 State 2000-2005 State 2006-2011
Karnataka 8.98 Karnataka 9.04 Karnataka 9.57Tamil Nadu 8.93 Tamil Nadu 8.80 Tamil Nadu 8.54Kerala 8.86 Kerala 7.91 Kerala 7.83Gujarat 7.84 Haryana 7.73 Andhra Pradesh 7.73Haryana 7.19 Andhra Pradesh 7.56 Madhya Pradesh 7.60Maharashtra 7.16 Maharashtra 7.48 Chhattisgarh 7.32Andhra Pradesh 6.78 Delhi 7.34 Punjab 6.96Punjab 6.60 Punjab 6.96 Haryana 6.94Delhi 6.33 Gujarat 6.93 Maharashtra 6.91Rajasthan 5.82 Madhya Pradesh 6.76 Uttar Pradesh 6.75Madhya Pradesh 5.61 Rajasthan 6.60 Delhi 6.67Himachal Pradesh 5.34 Chhattisgarh 6.24 Gujarat 6.65West Bengal 5.30 Uttar Pradesh 6.01 Rajasthan 6.55Uttar Pradesh 5.03 Odisha 5.33 Jammu & Kashmir 6.41Odisha 4.65 Jharkhand 5.21 Himachal Pradesh 5.87Bihar 4.30 Uttarakhand 5.07 Uttarakhand 5.75Assam 3.84 Jammu & Kashmir 5.00 Odisha 5.63Jammu & Kashmir 3.54 Himachal Pradesh 4.96 Assam 5.44Chhattisgarh NA Bihar 4.58 Jharkhand 5.14Jharkhand NA Assam 4.56 Bihar 4.61Uttarakhand NA West Bengal 4.38 West Bengal 4.40Average 7.39 Average 6.85 Average 7.87
GSDP — gross state domestic product at factor cost, OTR — own tax revenue. The vertical line indicates the date the incumbent chief minister assumed office. Data on states’OTR for 2011 are revised estimated from the RBI’s publication, “State Finances: A Study of Budgets of 2012-2013”. Data for Bihar and Chhattisgarh from 2000 are for the newstate. For Gujarat, GSDP for 2011 was extrapolated based on its OTR and the ratio of OTR to GSDP as reported by the RBI. 2011 refers to the fiscal year April 1, 2011 - March 31, 2012and similarly for other years. Source: Kumar and Subramanian (forthcoming)
1990
1992
1994
1996
1998
2000
2002
2004
2006
2008
2010
OTR to GSDP (%)
CHHATTISGARH
Year19
90
1992
1994
1996
1998
2000
2002
2004
2006
2008
2010
5.0
4.5
4.0
3.5
OTR to GSDP (%)BIHAR
1990
1992
1994
1996
1998
2000
2002
2004
2006
2008
2010
OTR to GSDP (%)
GUJARAT
Year
1990
1992
1994
1996
1998
2000
2002
2004
2006
2008
2010
6.0
5.5
5.0
4.5
4.0
OTR to GSDP (%)
Year Year
ODISHA