NEW DELHI: Aiming to enhance the country's image as a friendly investment destination, the government along with World Bank has released a state-wise report on the ease of doing business - a report in which Gujarat has topped with a score of 71.14%. Andhra Pradesh has bagged the second rank with 70.12%. Jharkhand is third with 63.09%; Chhattisgarh is fourth with 62.45% and Madhya Pradesh is fifth with 62.00% scrore.The report assesses implementation status of 98-point reform measures across the following eight areas: Setting up a business, Allotment of land and obtaining construction permit, Complying with environment procedures, Complying with labour regulations, Obtaining infrastructure related utilities, Registering and complying with tax procedures, Carrying out inspections and Enforcing contracts.Here is the state-wise ranking:"Generally, states have made good progress in terms of tax reforms. General tax reform includes mandating e-registration for VAT and CST; allowing online payment and returns filing of various State taxes; providing e-filing support through service centers and helplines; and risk-based tax compliance inspections," observes the report.According to the report, "29 States allow VAT to be paid online, and 28 States allow CST to be paid online. 30 States allow e-filing of VAT, 27 States allow e-filing of CST. 21 States have established helplines for users. 25 States have defined timelines for VAT registration, and 21 have defined timelines for CST registration.""Construction Permits and land allotment procedures take up the fourth and fifth spots respectively. 28 States have defined clear timelines for granting construction permits, and 19 States issue a single completion-cum-occupancy certificate. 16 States have identified clear timelines for change in land use approvals," says the report.