.

1. State Government Budget
- Lavanya Sarkar

2. Structure of Budgets in the State
 Revenue Budget
 Capital Budget

3. Receipts
Consists of-
 Tax
 non-tax revenues collected by the state
 the share of Central Taxes shared with the state as mandated by the
Finance Commission
 Central Assistance State Annual Plans
 Borrowings

4. Revenue receipts
 Revenue Receipts consist of those sources of revenues which are
recurring in nature.
 Tax and Non-tax revenues, grants-in-aid from the Union Budget
 recur annually
 Consists of-
a) Tax revenue
b) Non- tax revenue - Interest Receipts, Dividends and Profits from State
Public Sector Enterprises as well as returns from user charges on
general, social and economic services
c) Transfers from the centre - Grants from the Central Finance
Commission

5. Capital Receipts
 Capital Receipts of the government lead to either a reduction in the
assets or an increase in the liabilities of the government
 Capital Receipts for government need not come periodically in every
Budget.
 Net Public accounts, Net public debts, Recoveries of loans, other
capital receipts

6. Revenue Expenditure

7. Capital expenditure

8. Maharashtra Budget Analysis
 https://prsindia.org/budgets/states/maharashtra-budget-analysis-2021-22

9. Reference
 https://openbudgetsindia.org/budget-basics/states-budget.html