Revenue sources of states have decreased from 55% in 2014-15 to 50.5% in 2020-21 and with it dependency of states on centre has increased. While a part of the dependency of states in due to the inherent fiscal structure, it has been exacerbated due to the GST. The GST regime includes a provision wherein if tax collection falls below a growth rate of 14% for state GST, the Centre disburses a GST compensation. However, the actual devolved taxes have remained consistently lower than what was projected by the 14th Finance Commission. In the current situation, the fiscal problem have increased for the states due to the burden of COVID-19.