• Notification Date: 14-12-2023
  • Notification No: N/A

Few States are yet to submit AG Report: Nirmala Sitharaman

The Centre on Tuesday said no GST dues of any state are pending before it and that some state governments have not submitted the AG’s authenticated certificate for release of their share of funds. 

Replying to a supplementary question in Rajya Sabha, Union Finance Minister Nirmala Sitharaman said the narrative that GST dues are pending from the Centre is not correct and is a misnomer as states have not submitted the AG’s report. “It is important to understand that the AG’s (accountant general) certification is (mandatory)… If the AG’s certificate does not reach us, we cannot clear… Some states, even after sending the AG’s certificate, tell us to hold on till they clear it finally,” she said. 

She was responding to a question from TMC member Saket Gokhale, who asked about the GST dues of states, especially to West Bengal. He also sought a reason for which the GST dues of the states were withheld. 

Sitharaman said she would specifically name some states.  

Goa has not submitted AG’s certificate for 2017-18, 2018-19 and 2019-20. It is also yet to send the report for 2021-22 and the first quarter of 2022-23. For 2022-23, no state, except for Karnataka, has given AG’s certificate as yet,” she said. 

West Bengal has also not submitted AG’s report from 2019-20 to the first quarter of 2022-23. “AG’s certificate has not come from West Bengal, so the amount would not be released,” she said, adding that “to call it pending… is a misnomer. Let them send AG’s certificate, we will clear it. Several other states have not submitted AG’s report.” 

She said: “Kerala has sent us AG’s certificate but has also told us to hold on till they reconcile the numbers with AG themselves. So, we are holding on. It is not pending from our side,” she said. 


Minister of State for Finance Pankaj Chaudhary, who was also in the House, said there are no GST dues of any state government. It has already been given to the states concerned. “Even some states have not sent their AG’s report. Despite that we have made some provisional payments. Once AG’s report is received, they will receive final payment,” he added. 

Congress member Rajiv Shukla raised the issue of misuse of arrest provisions and wanted to know the steps that the government is going to take for simplification of the GST filing procedure. 
Replying to it, Sitharaman said the finance ministers of state governments, which are part of the GST Council are being told about the difficulties faced by traders and the business communities on the ground. “The GST Council does discuss these things and periodically the forms are being simplified accordingly,” she added. 

Over the misuse of authority by local officers exceeding his brief, Sitharaman said action had been taken by the council. The finance minister further said she would welcome any member who thinks that there are difficulties faced on the ground, particularly officers who are exceeding their briefs, she would be happy to receive and act against them.