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જાન્યુઆરી 23, 2026
Appendix Table 9: Financing of Gross Fiscal Deficit
| Year | Market Borrowings | Loans from Centre | Special Securities issued to NSSF |
Loans from LIC, NABARD, NCDC, SBI and Other Banks |
Provident Funds, etc. | Reserve Funds | Deposits and Advances |
Suspense and Miscellaneous |
Remittances | Others | Overall Surplus(-)/ Deficit (+) (13+14+15) | Increase (-)/ Decrease (+) in Cash Balance |
Withdrawal from (+)/ Addition to (-) Cash Balance Investment Account | Increase (+)/ Decrease (-) in WMA/OD from RBI | Gross Fiscal Deficit (GFD) |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 |
| 2005-06 | 15,304.8 | -44.0 | 73,815.4 | 4,055.3 | 10,463.3 | 5,228.5 | 7,262.3 | 7,911.0 | 51.5 | -16.8 | -33,946.7 | 1,826.7 | -34,760.7 | -1,012.7 | 90,084.5 |
| 2006-07 | 13,082.7 | -8,887.4 | 56,023.2 | 3,936.6 | 10,369.7 | 7,634.2 | 12,796.0 | 4,674.9 | -305.0 | -5,492.9 | -16,324.4 | 4,782.6 | -21,275.1 | 168.1 | 77,507.6 |
| 2007-08 | 53,924.8 | -933.2 | 5,853.2 | 6,300.0 | 12,338.4 | -5,922.8 | 13,581.0 | 3,738.4 | 1,253.7 | -1,268.5 | -13,410.3 | 8,793.3 | -22,160.1 | -43.5 | 75,454.7 |
| 2008-09 | 1,04,041.4 | -761.3 | 1,479.0 | 5,697.8 | 15,640.8 | 7,541.9 | 4,594.4 | 8,799.9 | -1,521.9 | -1,964.0 | -8,958.7 | 15,802.0 | -24,458.3 | -302.5 | 1,34,589.3 |
| 2009-10 | 1,12,648.0 | -1,699.6 | 24,157.6 | 8,210.0 | 23,140.4 | -1,993.2 | 12,371.4 | 5,869.5 | 2,974.7 | -4,556.8 | 7,696.6 | 385.5 | 7,241.6 | 69.5 | 1,88,818.7 |
| 2005-10 (Avg.) | 59,800 | -2,465 | 32,266 | 5,640 | 14,391 | 2,498 | 10,121 | 6,199 | 491 | -2,660 | -12,989 | 6,318 | -19,083 | -224 | 1,13,291 |
| 2010-11 | 88,775.9 | 711.4 | 38,626.1 | 3,196.4 | 27,807.5 | 2,614.9 | 22,860.7 | 283.0 | -892.1 | -7,677.5 | -14,845.1 | 355.6 | -16,129.9 | 929.0 | 1,61,461.1 |
| 2011-12 | 1,35,396.1 | 179.9 | -8,064.4 | 5,635.6 | 26,650.9 | 12,176.9 | 17,687.4 | 1,190.1 | -476.9 | -5,717.7 | -16,304.5 | -9,630.9 | -5,905.7 | -767.9 | 1,68,353.4 |
| 2012-13 | 1,46,248.7 | 1,730.4 | -173.3 | 5,279.6 | 25,776.6 | 9,152.3 | 30,960.5 | 4,135.6 | 149.7 | -4,706.0 | -23,083.7 | 4,000.1 | -27,547.7 | 463.9 | 1,95,470.3 |
| 2013-14 | 1,63,573.0 | 601.4 | 2,557.1 | 4,739.8 | 26,433.4 | 11,507.9 | 28,208.2 | -10,337.8 | 1,438.2 | 1,033.6 | 18,097.5 | -1,994.4 | 19,243.3 | 848.6 | 2,47,852.2 |
| 2014-15 | 2,06,441.4 | 962.8 | 24,000.5 | 4,082.3 | 27,015.0 | 525.7 | 29,449.0 | 4,179.0 | 3,146.4 | 9,671.2 | 17,717.3 | 3,313.1 | 11,324.0 | 3,080.2 | 3,27,190.8 |
| 2010-15 (Avg.) | 1,48,087.0 | 837.2 | 11,389.2 | 4,586.8 | 26,736.7 | 7,195.5 | 25,833.2 | -110.0 | 673.1 | -1,479.3 | -3,683.7 | -791.3 | -3,803.2 | 910.8 | 2,20,065.5 |
| 2015-16 | 2,58,367.0 | 1,039.1 | 27,097.0 | 16,513.3 | 33,045.8 | 309.1 | 23,229.8 | -103.2 | -615.3 | 92,404.0 | -30,616.2 | 4,349.4 | -31,602.8 | -3,362.8 | 4,20,670.4 |
| 2016-17 | 3,51,672.0 | 5,228.8 | -31,985.3 | 43,641.3 | 39,513.9 | 20,736.0 | 42,625.0 | -28,804.0 | -2,826.0 | 1,08,098.4 | -13,568.3 | -9,833.1 | -683.6 | -3,051.6 | 5,34,331.8 |
| 2017-18 | 3,44,615.8 | 4,634.0 | -32,444.1 | 12,850.7 | 33,847.5 | 3,880.0 | 63,962.9 | 1,497.4 | -1,776.2 | -4,007.5 | -16,566.3 | -3,940.2 | -13,619.7 | 993.6 | 4,10,494.3 |
| 2018-19 | 3,73,110.6 | 8,603.6 | -33,574.0 | 17,955.2 | 47,533.5 | 17,356.5 | 51,591.3 | -17,465.3 | 3,325.5 | -24,382.9 | 18,715.8 | -923.9 | 19,965.1 | -325.5 | 4,62,769.8 |
| 2019-20 | 4,97,410.2 | 10,938.8 | -32,260.0 | 21,147.9 | 39,985.4 | -27,263.0 | 43,229.5 | 3,16,465.4 | -6,091.6 | -10,602.9 | -3,28,249.7 | -1,962.4 | -3,27,262.4 | 975.1 | 5,24,710.0 |
| 2015-20 (Avg.) | 3,65,035.1 | 6,088.9 | -20,633.3 | 22,421.7 | 38,785.2 | 3,003.7 | 44,927.7 | 54,318.1 | -1,596.7 | 32,301.8 | -74,056.9 | -2,462.0 | -70,640.7 | -954.2 | 4,70,595.3 |
| 2020-21 | 6,63,105.0 | 1,35,578.1 | -31,177.2 | 7,340.8 | 40,940.3 | 7,927.0 | 22,586.9 | -8,126.6 | 2,706.9 | 310.2 | -36,617.1 | 1,501.2 | -39,007.4 | 889.1 | 8,04,574.3 |
| 2021-22 | 5,09,072.1 | 1,77,864.0 | -25,720.9 | 12,595.7 | 37,087.3 | 10,950.5 | 3,633.1 | 13,332.0 | -633.7 | -23,068.3 | -60,433.5 | -2,869.3 | -55,848.0 | -1,716.2 | 6,54,678.2 |
| 2022-23 | 5,42,816.7 | 87,853.6 | -36,184.1 | 11,086.4 | 24,919.1 | 15,350.2 | 55,721.4 | 13,134.8 | 6,681.5 | -26,521.4 | 26,773.9 | 3,243.3 | 24,405.4 | -874.8 | 7,21,631.9 |
| 2023-24 | 7,41,070.8 | 1,15,034.5 | -30,858.1 | 16,950.1 | 20,618.5 | 37,401.6 | 44,999.0 | 7,495.6 | 1,244.8 | -17,821.3 | -58,941.0 | -10,131.6 | -52,216.5 | 3,407.2 | 8,77,194.6 |
| 2024-25 (BE) | 8,15,751.6 | 1,39,397.5 | -32,349.7 | 27,340.1 | 31,424.9 | 3,741.1 | 5,898.9 | 12,031.2 | 10,551.5 | -17,695.2 | 43,046.1 | 15,829.3 | 27,217.9 | -1.0 | 10,39,138.1 |
| 2024-25 (RE) | 8,33,417.7 | 1,70,434.1 | -31,426.1 | 22,733.9 | 19,986.6 | -4,081.5 | 3,209.4 | 21,089.7 | 20,155.7 | -16,189.6 | 1,21,830.8 | 92,073.9 | 28,517.8 | 1,239.1 | 11,61,160.6 |
| 2025-26 (BE) | 8,96,434.2 | 1,69,366.9 | -27,633.1 | 25,075.0 | 22,923.0 | -13,724.9 | -11,903.8 | 21,160.9 | 14,414.1 | -18,760.6 | 97,723.1 | 51,548.0 | 46,275.1 | -100.0 | 11,75,074.7 |
| RE: Revised Estimates. BE: Budget Estimates. NSSF : National Small Savings Fund. Avg.: Average. Notes : 1. ‘Others’ is a residual item and includes, inter alia, Contingency Funds, appropriation to Contingency Funds, Inter-State Settlement, Land Compensation and Other Bonds and Loans from Financial Institutions other than mentioned in the Table. 2. Due to the change in the accounting procedure from 1999-2000, Loans from the Centre excludes States’ share in small saving collections which is shown under Securities issued to the NSSF under Internal Debt. Accordingly, repayments of small saving collections included under repayments of Loans to Centre is now shown under discharge of Internal Debt to have consistent accounting for receipts and expenditure. 3. All figures are on a net basis. 4. Data from 2017-18 onwards include Delhi and Puducherry also. Sources : Budget documents of the State governments; CAG in respect of Jammu & Kashmir. |
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