The recommendations of the 15th Finance Commission have enabled the States to improve their fiscal conditions. Comment.

15th Finance Commission was set by President for the period 2021-2025 under Article 280. Recommendation of 15th F.C. for improving state's fiscal condition: (1) Suggested Union to reduce fiscal deficit making arrangement for key reform areas such as power sector. (2) Highest devolution of 41% (41). adjusted to JK reorganization. (3) For urban improvements - competitive grants were given. (4) States with excellent tax performance were given wage in horizontal devolution. (5) Local bodies granted linked to availability of audited accounts and following of SFC recommendations, for greater auditable quality. (6) At advocated GST compliance in Union to carry burden of COVID-19 recovery fuel reduction. (7) At budgetary allocation - directed allocation towards HSME stressed sectors as power sector. (8) Benefit also has obtained for government which can respond to reschedule act III thus he/she can take consequence of all public view for mobile nation in part GST era.