Trace Your Rupee
PFMS · OMMAS · Demands for Grants · GST NetworkFollow a single rupee from the moment you pay tax to its end use on the ground
This is the story of how your money moves through the machinery of the Indian state. From the moment a rupee is collected as GST or income tax, it enters a multi-layered system of pooling, devolution, allocation, release, and finally execution at the ground level. Select a scheme and a state to trace the journey.
Tracing: A rural road (PMGSY) · State: Uttar Pradesh
₹1 crore sanctioned for a 1 km tarred village road
STAGE 1 · COLLECTION
You pay GST at a shop
You buy a ₹500 shirt. 5% IGST (₹25) is collected by the retailer and deposited with the GST Council's pool within days, via PFMS-integrated banking.
Source: GST Network
STAGE 2 · DEVOLUTION
41% devolves to your state
The Sixteenth Finance Commission fixed the vertical devolution at 41%. Your state's share of that depends on the horizontal formula. For the state you picked, the share is shown below.
Source: Annex-4, Union Receipts Budget 2026-27
STAGE 3 · MINISTRY ALLOCATION
Ministry of Rural Development (MoRD)
The PMGSY scheme is funded by MoRD. FY 2026-27 allocation: ₹19,000 crore. This money flows from the Consolidated Fund of India to the MoRD budget via quarterly releases.
Source: Demand for Grants, MoRD
STAGE 4 · STATE ROLL-DOWN
State Rural Roads Development Agency (SRRDA)
MoRD releases funds to each state's SRRDA via PFMS. The state provides a 40% counterpart share (60:40 for general states, 90:10 for NE & hill states).
Source: PMGSY Operational Guidelines
STAGE 5 · TENDER & CONTRACTOR
Contractor wins e-tender via state portal
Zilla Panchayat / state PWD issues e-tender on the state government's procurement portal. Lowest-bidder contractor wins. Money is released in 3 tranches based on GPS-geo-tagged progress photos.
Source: PMGSY unit cost norms
STAGE 6 · WAGES, MATERIALS, MARGIN
The actual rupees on the ground
Of the unit cost: ~40% materials (bitumen, aggregate, steel), ~35% labour wages, ~15% equipment, ~10% contractor margin & overhead. Payments flow through the contractor's bank account, traced on PFMS.
Source: CPWD schedule of rates
STAGE 7 · THE ROAD
A 1 km tarred road outside your village
Geo-tagged. Physical audit by state quality monitors. Utilisation data uploaded to OMMAS (Online Management, Monitoring & Accounting System).
Source: OMMAS, MoRD
Scheme-level Leakage & Execution Risk
PMGSY is among the better-tracked schemes — geo-tagging, GPS progress photos, and PFMS integration have cut leakage considerably since 2014. CAG audits still routinely find 15–25% of road length with substandard quality or short lifespans. The FY26 utilisation was ~59% of the allocation.