ORGANIZATION STRUCTURE AND ITS ROLE IN TAX

ADMINISTRATION –PERFORMANCE EFFECTIVENESS

AND EFFICIENCY – CUTTING EDGE – ROLE AND

RESPONSIBILITIES OF PERSONNEL

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Collection of Net Tax for the Last Five Years ( in crores)

Year Collections

2009-10 18132.53

2010-2011 22803.43

2011-2012 27610.81

2012-2013 31875.73

20132014 36773.00

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Name of the Act Name of the Act in Short

Collection ( Rs in crore

Value Added Tax VAT 23546.31

Sales Tax ST 7231.93

Entry Tax KTEG 2645.65

Central Sales Tax CST 1896.65

Profession Tax PT 808.32

Luxury Tax LT 300.46

Entertainments Tax ET 168.69

Betting Tax BT 153.70

Agricultural Income Tax AIT 21.29

Sl.No.Under Which Act No. of Registered

Dealers

1 Karnataka Value Added Tax 538652

2 Central Sales Tax 312080

3 Karnataka Entry Tax 53477

4 a) Karnataka Profession Tax ( Enrolled Persons other than TIN holders)

121210

5 b) Karnataka Profession Tax ( Registered Employers)

65794

6 Karnataka Luxuries Tax 5213

Karnataka Betting Tax 2

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No. of Registered Dealers / Enrolled Persons / Permit / License Holders as 01.07.2014

E- REGISTRATION

Using this web-site the dealers can request for theregistration under VAT Act. Here, the dealer will berequested to enter the Form VAT-1 online and uploadthe scanned copies of documents/photos. Once thesedetails are submitted, system will generate the ACK Slipwith unique number for the future reference of thedealer. This web-site also allows the dealer to make thepayment of registration fee online through e-paymentmode. Using the e-registration status option, dealercan check the status of processing of his application bythe concerned officer. Once request is approved, thedealer could download a copy of registration certificateand a signed copy will also be sent by post.

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WELCOME TO ONLINE PAYMENT SYSTEM OF COMMERCIAL TAXES DEPARTMENT,

KARNATAKA.

E- PAYMENT OPTION

Using this web-site the dealers can make the taxpayment online through their respective banks. Thissite has three options – e-payment option for e-payment under various acts, verify option forverifying the successful completion of payment frombank to department and e-challan option for challanprinting. The dealers can see FAQs and help options inthis site for further details about the e-payment ofCommercial Taxes Department.

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ONLINE UPDATES1. Vat Online System

Dealers liable to enter the details of purchase, sale and export sale electronically on to the

2. Website Http://vat.kar.nic.in/commencing for the tax period of June the 2009 as per notification issued by the Commissioner of Commercial Taxes (K) bearing No. KSA.CR. 155/07-08 Dated 08-06-2009

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PT-E-FILING SYSTEMThis web-site facilitates the Professional Tax Payers to enter and submit returns and make

the payment electronically. The Professional Tax payers can generate the Certificateonline without visiting the PT offices. This site also facilitates the registered employersto submit the monthly/quarterly/annual returns and make the paymentelectronically. Please refer the user manual for further details. The VAT traders havebeen enabled to make the Prof. Tax payment in the VAT e-filing system.

• The New EC and RC numbers are being provided for all the existing PT payers. New EC Number is displayed while entering the enrolment application and new RC Number is displayed once logged in to the system.

• If the e-payment is made, one need not have to visit the PT office and can download the Enrolment Certificate online.

• The already registered employer needs to collect the username and password from the concerned PT Office to open the PT login page.

• The already enrolled professionals can directly submit the return and make payment without any logging in process and download the certificate online

• The new enrolment application can be submitted online and payment can be made accordingly and download the certificate online.

• New registration application, under employer category, can be submitted electronically.

• The status of the registration application can be tracked through web-site and certificate can be downloaded once it is approved by concerned PT Office.

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ET- E-FILING SYSTEM – E-PAYMENT SYSTEM

This website facilitates the Entertainment Tax Payers of to submitweekly returns for theatres and make the paymentselectronically. Please refer the user manual for further details.

• The New RC numbers are being provided for all the existing ETpayers.

• If the e-payment is made, one need not have to visit the EToffice.

• The already registered employer needs to collect the usernameand password from the concerned ET Office.

• New registration application can be submitted electronically.• The status of the registration application can be tracked through

web-site and certificate can be downloaded once it is approvedby concerned ET Office.

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LT - E- FILING • LT Annual Returns can be filed Online for the

Year 2012-13.• The New RC numbers are provided for all the

existing LT payers.• The already registered Dealer needs to collect

the username and password from the concerned LT Office to open the LT login page.

• New Dealers can apply using Online Registration application.

• The status of the registration application can be tracked through web-site and certificate can be downloaded once it is approved by concerned LT Office.

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E-FILLING SYSTEME-Transit pass

• Using this system, transporter can request for TransitPass form of Karnataka and download it from thesystem. Subsequently, he can reach the Checkposts ofKarnataka for faster clearance. You can read the UserManual for further details.

For the attention of Transporters:

a)A provision is made in the e-Suvega module toupload the documents required for issue of TransitPass to save the time.

b)An SMS message will be sent to thetransporters/vehicle owners once the e-TP isissued.

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E-FILLING SYSTEM• Using this web-site the dealers can submit

Form VAT returns, download the e-Sugamforms, request and download the CST forms,upload the CST Receipt forms, TDS forms,Sales, Purchase and Export Invoices details.These options can be accessed through theusername and password provided by thedepartment. Further details can be seen inthe user manual available in the web-site.

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• Registration under the KVAT Act, 2003

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Sl No. Criteria for registration When the liability for registration occurs

1 Every dealer whose taxable turnover exceeds or who reasonability expects his total turnover 7.5 lakhs (w.e.f 01-03-2014) per annum or Rs. 62,500 per month but the limit of turnover is not applicable to the dealers specified at Sl No. 3 to 7 below

Forthwith

2 If business is received by transfer by another dealer who is liable for registration

Liable for registration from the date of transfer

3 Dealer purchasing / receiving taxable goods from outside the state. Laible for registration irrespective of value immediately after 1st interstate purchase / receipt

4 Dealer exporting taxable goods Liable for registration irrespective of value immediately after 1st export

5 Dealer selling / dispatching taxable goods to outside the state. Liable for register irrespective of value. Immediately after 1st interstate Sale / dispatch.

6 A Casual trader, Non-Resident dealers or his agents. Liable for registration before commencement of business irrespective turnover.

7 A dealer execution works contract Liable for registration at the end of the month in which execution of works contract is carried out

• Important Judgments

• 29Judgement in the case of M/s Pruthi Stones, Bagalkot vs State of Karnataka.

• 28Judgement in the case of M/s Sri.O.Chandrashekarappa vs State of Karnataka.

• 27Judgement in the case of M/s PIEM Hotels Ltd. vs State of Karnataka.

• 26Judgement in the case of M/s TVS Motors Co. Ltd vs State of Karnataka.

• 25Judgement in the case of M/s Meena Bar & Restaurant vs State of Karnataka.

• 24Judgement in the case of M/s Balanoor Plantations & Industries Ltd., vs State of Karnataka.

• 23Judgement in the case of M/s Maya Applicances (P) Ltd., vs State of Karnataka.

• 22Judgement in the case of M/s Waterfall Estate, Chikkamangalore vs State of Karnataka.

• 21Judgement in the case of M/s Shilpi Wire Rope (P) Ltd., vs State of Karnataka.

• 20Judgement in the case of M/s Hathway Cable and Datacom (P) Ltd., vs State of Karnataka.

• 19Judgement in the case of M/s Indian Hume Pipe, Bangalore vs State of Karnataka.

• 18Judgement in the case of M/s Mahadevi Stores, Belgaum vs State of Karnataka (Dharwad Bench).

• 17Judgement in the case of M/s Sri.Adrushyanand Electrical Works vs State of Karnataka

• 16Judgement in the case of M/s Wipro Ltd. vs State of Karnataka

• 15Judgement in the case of M/s Wipro Ltd. vs State of Karnataka

• 14Judgement in the case of M/s Larsen & Toubro Ltd. vs State of Karnataka

• 13Judgement in the case of M/s Gar uda Autocraft Pvt. Ltd STRP No.111 of 2011 & 113-131 of 2012 vs State of Karnataka

• 12Judgement in the case of M/s Hathway Krishna Cable (P) Limited vs State of Karnataka

• 11Judgement in the case of M/s CAMPCO vs State of Karnataka

• 10Judgement in the case of M/s Utracon Structural Systems Pvt Ltd vs State of Karnataka

• 9Judgement in the case of M/s Infinite Builders & Developers vs State of Karnataka

• 8Judgement in the case of M/s Ambika Commercial Corner vs State of Karnataka

• 7Judgement in the case of M/s Southern Motors vs State of Karnataka

• 6Judgement in the case of M/s Pfizer Ltd vs State of Karnataka

• 5Important Judgement on disallow of Input Tax

• 4Judgement copy of H.C. of Karnataka - Composite nature of Works Contract.

• 3Insertion of Copy of Judgement in the Case of M/s Hotel Ashoka

• 2Judgement in the Case of Kitchen Appliances

• 1Judgement on Section 72(1) Penalty

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1

• To Digitally Capture the Audit Process information

2

• To Digitally Capture the Additional Demand Booked and their collection

3

• To Digitally Capture all the Old and Current Arrears from 01.04.2011 onwards

4

• To Increase the efficiency /Transparency /Accountability of Audit Process

5

• To make proper, efficient and effective use of the limited Human resources

6

• To Reduce the Paper consumption and to move towards paper less office

8/30/2014 e-Comprehensive Audit System 19

1• Every Audit case should have System

generated CAS Assignment Number

2• Every Order/Report should have system

generated CAS Order Number

3

• Every Order, which has an additional demand should have System generated Demand Booking Number

8/30/2014 e-Comprehensive Audit System 20

Large Number of Assessment Orders(AO) were done

AO are kept in the Manual records/dealer

Very few AO were reviewed

Quality and Correctness of AO were not monitored properly

Very difficult to track the path of AO

Difficulty in retrieving the orders/Reports

Involved More Paper work

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DRAFTS

DISCUSSIONS

CIRCULARS

DELINKING OF AUDIT FROM LVO /EO

RESTRUCTURE-TRANSITION OFFICES

JURISDICTION- AUDIT & RECOVERY POWERS

IN HOUSE-NIC

USER ACCEPTANCE

UP GRADATION

TRIAL VERSIONS

CAPACITY BUILDING/TRAINING

BASIC HW/SW UP GRADE

INTERNAL AUDIT & INSPECTION WING

• MDP Training for All officers and Inspectors• Basic Training in IT Security and Architecture of

CTD• Provided Desk Top Computers for Inspectors and

Staff• Provided One Data Entry Operator – Each AO• Provided Lap Top to all Middle/Senior

management• Provided Data-card for Middle/Senior level• Integration of all CTD online process through few

DNS/URL

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Accountability

Effectiveness

Efficiency

Effect on Environment

Transparency

Tracking of Records

Tax Payer Responsiveness

Moderate Excellent

Moderate Very Good

improvedModerate

Very GoodLimited

No Yes

Poor Excellent

Poor Very Good

Has 3 Components- w.e.f 01.04.2011

• e-Audit

• e-DCB (Demand, Collection, Balance)

• e-Enforcement

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28

1. % of Exempted Purchases less than 95 and % of Exempted Sales more than 95:

2. Carry Forward of more than 1 lakh in any month:

3. Claim of Input Tax Credit with no output tax liability:

4. Output/Input Tax Ratio being less than 1 with TO. between 20 lakh to 10

crore:

5. Detection of Additional Tax liability exceeding 25000 during previous audits

6. e-Sugam Local TO. more than Local TO.:

7. e-Sugam Interstate TO more than Intrastate TO. for 1 crore and above:

8. Growth of Tax Payment less than 10% compared to 2 previous years with local

TO. more than 50 lakh

9. Claim of Refunds with no transaction under CST Act:

Identified Risk Parameters

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Assignment for Audit-Audit Officer

Assignment for Enforcement Activity. Assignment for Protective Assessment

Preliminary Report Final Order/Report DCB-After 01.04.2011 Peer Review/IRU Review of AO for Enforcement

case Upload old Final Orders/ Reports passed from 01-

04-2011

Review of AO after Peer Review /Enforcement Reports

Upload Order DCB

8/30/2014 e-Comprehensive Audit System 31

STATEMENT ON NEW ADMISSIONS/ORDERS BELONGING TO YOUR SECTIONNew Admissions means your AOs picked up by mentioned authority for further processing.

New Order means order passed by mentioned authority for your AOs and pending at your level.

SL.NO. TYPE OF CASENEW

ADMISSIONSNEW

ORDERS

1. Assessment Orders NA 2

2. Peer Review Observation NA 4

3. Internal/AG Audit Observations NA 0

4. DVO Revision 0 0

5. Jt. Commr. Appeal 1 0

6. Addl. Commr. Revision 3 8

7. Commissioner Revision 0 0

8. Karnataka Administrative Tribunal 0 0

9. High Court 1 0

10. Supreme Court 0 0

Total Assessment Orders Pending at your level(AOs not yet closed) 56

Pending for Action Log Sheet for Audit officers

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Ease of Doing Business

(EoDB)

Training Programme for Bihar Finance Service Officers

ATI, Mysore

30th August 2014

CTD - KTK

Ease of Doing Business

• The ease of doing business is an

index created by the World Bank.

• Higher rankings indicate better,

usually simpler, regulations for

businesses and stronger protections

of property rights

2

CTD - KTK

Regulations affecting firms

3

At Start Up• Starting business

• Employing workers

When

Things Go

Wrong• Enforcing

contracts

• Resolving

insolvency

In Getting

Finance• Getting credit

• Protecting investors

In Getting a

Location• Registering

property

• Getting

electricity

• Dealing with

construction

permits

In Daily

Operations• Paying taxes

• Trading across

borders

CTD - KTK

EoDB - Rankings

CountryEase of Doing

Business Rank

Brazil 116

China 96

India 134

Russian Federation 92

South Africa 41

Singapore 1

United States 4 4

CTD - KTK

EoDB – Distance from Frontiers

Country DB 2014

Brazil 50

China 61

India 51

Russian Federation 62

South Africa 73

Singapore 92

United States 84 5

CTD - KTK EoDB – Indian CitiesCities

EoDBRank

Starting a Business

Dealing with Construction

Permits

Registering Property

Paying TaxesTrading Across

BordersEnforcing Contracts

Resolving Insolvency

Ludhiana 1 7 7 11 1 12 4 2

Hyderabad 2 4 4 9 13 13 1 1

Bhubaneshwar 3 5 8 17 9 1 5 5

Gurgaon 4 9 2 1 7 17 14 6

Ahmedabad 5 14 4 2 11 3 16 4

New Delhi 6 1 4 7 7 14 12 6

Jaipur 7 3 13 3 2 14 7 14

Guwahati 8 13 12 14 6 7 2 12

Ranchi 9 15 9 6 4 8 11 13

Mumbai 10 12 17 5 4 3 17 3

Indore 11 8 13 10 10 11 10 9

Noida 12 6 9 12 2 16 7 16

Bengaluru 13 17 1 4 12 9 15 8

Patna 14 2 9 15 15 10 2 15

Chennai 15 10 3 16 17 2 7 10

Kochi 16 16 15 7 14 5 6 10

Kolkata 17 10 16 13 16 6 13 176

CTD - KTK Best Fit Image (?) of Tax

Administration

7

CTD - KTK Best Fit Image (?) of Tax

Administration

8

CTD - KTK

9

Best Fit Image (?) of Tax

Administration

CTD - KTK

1. Facilitate and Complement Economic Activities

2. Encourage honest and prompt tax payers

3. Reduce compliance cost and time.

4. Prevent evasion of tax.

5. To bring in more accountability and transparency in

the tax administration.

10

Objectives of Commercial

Tax Administration

CTD - KTK Strategic Changes1. Shift from Regulation to Services

2. Services through electronic medium at doorstep of

tax payers: Any time - Anywhere

3. Change from assisted-services to self-services

4. Reorient from Government Facing processes to

Market Facing processes

5. Build Bridges with external world

6. Actively induce changes in Eco System

7. Follow single source of truth

11

BEST PRACTICES

Key Best Practices

CTD - KTK Assisted to Self Service

Services Covered

1. Tax Payment

2. Tax Return

3. Issuance of Statutory Forms

4. Declaration of movement of

goods

Make visit to CTD an

Exception

There is willingness of dealers to adopt technology, provide

more information and follow system disciple if the

department can ensure consistency, rule based response and

timely delivery.

13

CTD - KTK

14

Government Facing to Dealer Facing

Government Facing

Processes

CTD - KTK

15

Government Facing to Dealer Facing

Dealer Facing

Processes

Department as a

FacilitatorReduce

Dependence on

Government

CTD - KTK

16

Building Bridges

• Banks and RBI

• DGFT

• Other State Governments

• Large Dealers

• Transporters

• NSDL

• Local Bodies (for property records)

• State Treasury and Accountant

General

Building Bridges with external

stakeholders and service providers can

be catalytic for efficiency gains and

consistency.

CTD - KTK Managing Ecosystem

• Department has to actively induce

changes in the dealers’ ecosystem to

facilitate adoption of technology and

new processes and to enhance

convenience of the dealers.

Induce Complementary

Changes in Ecosystem

Managing Ecosystem

GOI Agencies / Other States

Capacity Building

Off the Self Accounting

Software

Sales Tax Practition

ers

Service Providers /

Large Dealers

17

E-SERVICES

Moving from mediated to electronic services

CTD - KTK

19

Services Key Feature

1. Registration5000 registrations and 10000

amendments every month

2. Return4.42 lakh dealers file electronic returns

every month.

3. Payment 2.00 lakh transactions every month.

4. SUGAM

(Delivery Note)

1.20 lakh delivery notes are downloaded

every day.

5. Statutory (C) Forms1.02 lakh C forms are downloaded per

month.

6. eUPaSS Uploading by 56000 dealers per month

E-Services to the Dealer

CTD - KTK

• Assisted Service

• Consistent though not fastest

• Statutory oversight by external agency (under

Karnataka Guarantee of Services Act)

• Scope to reduce service time

• Amendment of few features can become self-

service

20

Registration

CTD - KTK

• Self Service

• System based validations to help dealers not make

mistakes

• Auto-confirmation of payments

• Auto-generation of annual statement from monthly

returns

• Transaction validations can be more robust

• Anchors for economic validations can be

established.

21

Tax Return

CTD - KTK

• Self Service

• Integration with external stakeholders / service

providers

• RBI as an aggregator

• Funds tracking from Dealer’s account to Government’s

account

• Modes other than Internet Banking to be

facilitated

22

Tax Payment

CTD - KTK

• Simple Uploading of Goods Arrival and Movement

• Necessitated due to Eco System limitations

• Earlier regime: Department’s entire effort was geared

towards making trader account the transaction in

his/her books of accounts.

• Sugam/Suvidha: Dealer self-declares through website

or mobile and despatches the goods.

• Web service for large dealers

23

Oversight on Goods movement

CTD - KTK

• Issuance: Self Service

• Submission: Assisted Service

• System based validations to prevent misuse

• Building Bridges with other States through

TINXSYS

24

Statutory (C) Forms

CTD - KTK

Input Tax Credit: Market Based Regulation

• Electronic Uploading of Purchase and Sales Statements

(eUPass)

• Interplay of dealers to determine Input Tax Credit

rather than Department’s Audit

• Ready acceptance in spite of requirement of more

disclosure by dealers:

• More than 50% compliance in first two months

• Active participation in inducing the Ecosystem

25

Input Tax Credit

CTD - KTK

eUPaSS - Purpose1. Online Verification of Input Tax Credit (ITC )

• Manual verification of ITC is humanly impossible;

2. To Reduce Tax disputes of ITC Claims

3. Enable electronic audit

4. IT System enabled faster processing of Refunds

5. Identify bogus claims of ITC through regulation among

the dealers; encourages honest tax payers

6. Preparation for GST

CTD - KTK

1. IT System based matching of ITC chain

2. Intimation to purchasing and selling dealers if the

seller has not declared the respective sale

3. Uploading of Sales Statement by Large Dealers

first(15th Of Month), Download the purchase details,

cross check/verify and Upload/Approve by buying

dealers

4. e-Sugam Users- Download the purchase/sales

Sugam, verify the details with Books of accounts-

Then Upload

eUPaSS - Future Course of Action

CTD - KTK

5. Draft Purchase Statement of a dealer to get

prepared from Draft Sales Statement of suppliers

6. Integration with systems for issuance and

acceptance of statutory forms (C/F/H/E1 &

E2/etc)

7. VAT Compliance Rating

eUPaSS - Future Course of Action

CTD - KTK

• 100% dealers access the portal every month

• 90% have mobile and 40% have emails

• Two Way Communication mechanism gives

opportunity for active engagement to implement, refine

and sustain new systems and to ensure quality of

services.

29

2-way ICT Communication

CTD - KTK Comprehensive Assessment

• Risk Algorithm based

selection .

• Order to be uploaded

before issue- a unique

number assigned to each.

• Each order is peer reviewed.

• Knowledge Bank of 5.60

lakh orders already

created

Comprehensive Assessment

System

30

• Totally opaque – nexus

between Assessment Officer

and Dealer

• Pick and choose policy

• Malpractices: ante-dating

orders, ghost writing,

demand suppression

Conventional System

CONCLUSION

Impact assessment & the way forward

CTD - KTK

• Measurable Improvement in Tax Compliance

• Active participation of Tax Payers in

Improving Services

• Trade & Industry Associations have readily

become facilitators for awareness and

training

• Positive tax buoyancy

32

Impact

CTD - KTK

1. Reduce service time for assisted services

2. Shift more services from assisted mode to self-service mode

3. Expand integration with external agencies for improving the

eco-system

Banks / GOI Organizations / Accounting Platforms /

Large Dealers becoming service providers

4. Electronic Invoices and Electronic Audit

5. Facilitation measures for inter-state movement of goods

33

Way Forward

THANK YOU.

Your questions?

OWN TAX REVENUES (OTR) OF STATES AS SHARE OF GSDPState 1990-1999 State 2000-2005 State 2006-2011

Karnataka 8.98 Karnataka 9.04 Karnataka 9.57Tamil Nadu 8.93 Tamil Nadu 8.80 Tamil Nadu 8.54Kerala 8.86 Kerala 7.91 Kerala 7.83Gujarat 7.84 Haryana 7.73 Andhra Pradesh 7.73Haryana 7.19 Andhra Pradesh 7.56 Madhya Pradesh 7.60Maharashtra 7.16 Maharashtra 7.48 Chhattisgarh 7.32Andhra Pradesh 6.78 Delhi 7.34 Punjab 6.96Punjab 6.60 Punjab 6.96 Haryana 6.94Delhi 6.33 Gujarat 6.93 Maharashtra 6.91Rajasthan 5.82 Madhya Pradesh 6.76 Uttar Pradesh 6.75Madhya Pradesh 5.61 Rajasthan 6.60 Delhi 6.67Himachal Pradesh 5.34 Chhattisgarh 6.24 Gujarat 6.65West Bengal 5.30 Uttar Pradesh 6.01 Rajasthan 6.55Uttar Pradesh 5.03 Odisha 5.33 Jammu & Kashmir 6.41Odisha 4.65 Jharkhand 5.21 Himachal Pradesh 5.87Bihar 4.30 Uttarakhand 5.07 Uttarakhand 5.75Assam 3.84 Jammu & Kashmir 5.00 Odisha 5.63Jammu & Kashmir 3.54 Himachal Pradesh 4.96 Assam 5.44Chhattisgarh NA Bihar 4.58 Jharkhand 5.14Jharkhand NA Assam 4.56 Bihar 4.61Uttarakhand NA West Bengal 4.38 West Bengal 4.40Average 7.39 Average 6.85 Average 7.87

GSDP — gross state domestic product at factor cost, OTR — own tax revenue. The vertical line indicates the date the incumbent chief minister assumed office. Data on states’OTR for 2011 are revised estimated from the RBI’s publication, “State Finances: A Study of Budgets of 2012-2013”. Data for Bihar and Chhattisgarh from 2000 are for the newstate. For Gujarat, GSDP for 2011 was extrapolated based on its OTR and the ratio of OTR to GSDP as reported by the RBI. 2011 refers to the fiscal year April 1, 2011 - March 31, 2012and similarly for other years. Source: Kumar and Subramanian (forthcoming)

1990

1992

1994

1996

1998

2000

2002

2004

2006

2008

2010

OTR to GSDP (%)

CHHATTISGARH

Year19

90

1992

1994

1996

1998

2000

2002

2004

2006

2008

2010

5.0

4.5

4.0

3.5

OTR to GSDP (%)BIHAR

1990

1992

1994

1996

1998

2000

2002

2004

2006

2008

2010

OTR to GSDP (%)

GUJARAT

Year

1990

1992

1994

1996

1998

2000

2002

2004

2006

2008

2010

6.0

5.5

5.0

4.5

4.0

OTR to GSDP (%)

Year Year

ODISHA