What has the CAG pointed out with respect to GST sharing with states?

The CAG has pulled up the government on sharing and devolution of IGST collections with the states. Under GST rules, the IGST revenues have to be divided between the centre and the states equally. In addition, the Union Government has to give an additional 42% to states.

CAG pointed out that Rs.13,944 crore was not apportioned to states and retained in the Consolidated Fund of India in 2018-19. This could strain centre-state relations further.