Yes, the Fiscal Responsibility and Budget Management (FRBM) Act, 2003 is applicable to all states. It was first implemented by Karnataka in 2002. West Bengal and Sikkim were the last two states to implement the FRBM Act in 2010. All other states had enacted the FRBM Act between 2002 to 2007. You can read about the Fiscal Responsibility & Budget Management (FRBM) Act in the given link.