To the states Rs, 6000 cr as the 10th installment is given by the union so as to bridge the gap of GST compensation and thus releasing the amount with the sum of Rs 60000 cr.
Out of this Rs, 5,516.60 crores have been issued to 23 states and Rs 483.40 crore to Delhi along with union territories of Jammu & Kashmir and Puducherry. There is no gap in the other 5 states such as Arunachal Pradesh, Manipur, Mizoram, Nagaland, and Sikkim with respect to GST compensation.
“Now, more than 50 percent of the estimated GST compensation shortfall has been released to the States & UT with Legislative Assembly,”
The amount has been purchased this week with an interest rate of 4.1526%, and the mean interest rate was 4.6892%. The states have been given permission of Rs 1,06,830 crore and have been given permission to the states and which is equal to 0.5% of states’ gross domestic product (GDP) 
All states have now received an option of Rs 1.1 lakh crore in which the Centre will borrow the amount and transfer to the states as loans on consecutive grounds. With distinctive conditions, the center has given 2 choices of borrowing Rs 97,000 crore and Rs 2.35 lakh crore and both are for bridging the GST shortfall. And from two the union has opted for the 2nd option by enhancing the borrowing to Rs 1.1 lakh crore. The 2nd state is denied then as the union seeks no interest in it.
Various states have not accepted any option while on a later move they opted for the 1st option. In October 2020 the center set up a special borrowing window so as to fill the shortfall which had been raised on the GST implementation.
