Globally, reporting on gender responsiveness of programmes at the formulation stage can be done through a separate Gender Budget Statement (GBS), or through the inclusion of gender equality-related aspects in the existing budget or planning formats prepared by line ministries. A GBS is usually described as an accountability/explanatory document produced by the government to show what its programmes and budgets are doing in respect of gender and is one of the budget statements, currently published as Statement 13 in the Expenditure Profile of the Union Budget, for the preparation of which guidelines are provided to show socio-economic growth and development. Gender budgeting is an essential strategy to ensure that government budgets address the specific needs and priorities of different genders. It recognises that government policies and budgets impact on women, men, and diverse genders differently and aims to allocate resources in an equitable manner to bridge gender gaps. By integrating a gender perspective into budgetary processes, gender budgeting promotes gender-responsive policies and programmes, and contributes through the Budget Circular or other official communication by the Ministry of Finance, and Ministry of Women and Child Development of the central government of India. Similarly, most State Budgets have institutionalised GBS in their Budget documents as well. The inclusion of a GBS in the Union Budget has stood the test of time. At the time of writing this, the GBS comprises two parts: Part A reflecting schemes that are 100% targeted towards women and girl beneficiaries; and Part B reflecting pro-women and girl schemes in which 30 to 99% allocations are towards women and girls (for details refer to https://www.indiabudget.gov.in/doc/eb/stat13.pdf ). The reporting of the quantitative information is straightforward for those programmes/schemes which are individual beneficiary-oriented and are meant exclusively/entirely for benefiting women and girls. Usually, the entire budget outlays/expenditure on such programmes/schemes are reported in Part A of the GBS. The reporting of quantitative information is a little complex, but feasible nonetheless, for “composite expenditure schemes”, i.e., schemes which are not individual beneficiary-oriented and are meant for all sections of the population. The GBS outlays have grown significantly as published by the Government of India: in 2005–06 it reflected allocations of 9 Ministries/Departments amounting to Rs. 14,378.68 crores. Since then, concerted efforts were undertaken for the application of the GBS tool and build capacities to undertake gender analysis of programmes and schemes. Hearteningly, in the recent Union Budget 2023–24, 43 Ministries/Departments/Union Territories reported allocations of Rs. 223,219.75 million (refer Expenditure profile, Union Budget of India 2025–26, https://www.indiabudget.gov.in/doc/eb/stat13.pdf ). Challenges exist however like enhancing the scope of reporting, developing further schemes to benefit women/girls, adopting a data-based approach, and, most of all, mapping outlays to outcomes. This paper will discuss the development of Gender Responsive Budgeting in India, its current gaps, and required initiatives for its contemporary needs.