The finance ministry shows mentioned the 13th weekly installment of INR 6k crore to the states on Monday, January 25, to bridge the GST shortage.
From that Rs 5,516.60 crore was delivered to 23 states and a value of Rs 483.40 crore was delivered to the 3 Union Territories (UT) with Legislative Assembly (Delhi, Jammu & Kashmir & Puducherry) for the members of the GST department. The rest 5 states are not having a revenue gap concerning the GST such as Mizoram, Nagaland, Arunachal Pradesh, Manipur, and Sikkim.
There is nearly 70% of the total GST compensation shortage which is been given to the states and union territories. And from that Rs, 71,099.56 crores has been issued to the states and Rs 6,900.44 crore has been delivered to the 3 Union territories with Legislative Assembly. The withdrawing is placed from the special window towards the states and UTs via the government. From 23/10/2021 the borrowings are placed approximately for 13times.
The amount furnished this week was the 13th installment of the funds given to the states. The amount which has been borrowed in this week with the 5.30% interest rate. The central government has been borrowed Rs 78000 cr with an average interest rate of 4.7491%.
Furthermore, to furnish the funds so to bridge the shortage in the revenue of goods and services tax, the government indeed allowed another borrowing authorization which is equal to 0.50 percent of Gross State Domestic Product (GSDP) 
The biggest tax reform i.e. Goods and Services Tax is now a part of Indian Economy. A new and unified tax structure is followed for indirect taxation to the states selecting the first option to bridge the shortage of GST to assist them in starting another fiscal resource.
The majority of the states have been furnish with the first option. Towards the 28 states below the procurement, the authorization to borrow the whole amount with Rs 1,06,830 crore (0.50 % of GSDP) has been allowed.
