Which one of the following cannot be introduced first in the Rajya

Which one of the following cannot be introduced first in the Rajya Sabha?

Constitutional Amendment
CAG Report
Annual Financial Statement
Bill to alter the boundaries of any State
This question was previously asked in
UPSC CDS-2 – 2017
The Annual Financial Statement (Budget) cannot be introduced first in the Rajya Sabha.
According to Article 109(1) of the Constitution of India, a Money Bill shall not be introduced in the Council of States (Rajya Sabha). The Annual Financial Statement, while laid before both Houses, is the basis for the demand for grants and the subsequent Appropriation Bill and Finance Bill, which are considered Money Bills. Money Bills must originate only in the Lok Sabha.
Constitutional Amendment Bills (Article 368) can be introduced in either House of Parliament. Reports of the Comptroller and Auditor General (CAG), after being submitted to the President, are laid before each House of Parliament (Article 151), but this is not an ‘introduction’ as a legislative proposal. A Bill to alter the boundaries of any State (under Article 3), though requiring the President’s recommendation, can be introduced in either House. The Budget process involves the Annual Financial Statement being laid before both Houses, but the legislative procedure involving the demand for grants and subsequent Money Bills originates in the Lok Sabha.