The primary objective of fiscal responsibility legislation in India is to control government borrowing and ensure sustainable fiscal management.

Article 112 of the Indian Constitution mandates the preparation and presentation of the annual budget by the government.

The CAG of India is responsible for auditing government accounts, investigating financial irregularities, and reporting its findings to the Parliament, thereby ensuring accountability in public finance.

The Standing Committee on Finance of the Parliament scrutinizes the government's budget proposals and makes recommendations for revisions.

The RTI Act empowers citizens to access government information, enables them to hold public officials accountable, and promotes transparency in government decision-making, thereby enhancing accountability in public finance.

The GST Council, a constitutional body, is responsible for overseeing the implementation of the GST in India.

The FRBM Act aims to ensure fiscal discipline, promote sustainable economic growth, and reduce public debt in India.

The Estimates Committee of the Parliament examines the government's expenditure and suggests measures for improving its efficiency.

The Finance Commission plays a crucial role in ensuring accountability in public finance by recommending the distribution of tax revenues, reviewing the fiscal performance of state governments, and suggesting measures for improving fiscal discipline.

The Comptroller and Auditor General (CAG) of India is the constitutional body responsible for auditing the accounts of the Union and state governments.

The PAC plays a crucial role in ensuring accountability in public finance by examining the reports of the CAG, holding public hearings on financial irregularities, and recommending corrective measures to the government.

The Committee on Public Undertakings of the Parliament examines the performance of public sector undertakings (PSUs) and suggests measures for improving their efficiency and accountability.

The NAA plays a crucial role in ensuring accountability in the implementation of the GST by investigating complaints of profiteering by businesses, imposing penalties on businesses found to be profiteering, and educating consumers about their rights under the GST.

The Finance Commission is the constitutional body responsible for recommending the distribution of central taxes between the Union and state governments.