"Instead of replying to these questions, he keeps asking more questions. It is the responsibility of the opposition party to answer questions related to its government when it was in power at the Centre," she told reporters here.
Ms Sitharaman is in Ahmedabad to campaign for the BJP for the next month's polls.
Ms Sitharaman said the opposition party's strength in the Gujarat assembly has gone down to 43 as the party has "failed to project an image of a responsible opposition".
"From 57 MLAs in 2012, the Congress is down to 43 MLAs today. The party was rejected four times by the people of Gujarat...What have you (the Congress) done as a responsible opposition party?" she asked.
Ms Sitharaman rejected the Congress criticism of visits by Union ministers to poll-bound Gujarat to campaign for the BJP, saying no work of the government had been hampered due to their trips.
"We are party workers even when we are in the Cabinet. If he (Mr Gandhi) says the work of the central government is hampered (due to our visits), then let him say so. We will say that the work there is going on without any hindrance," she said.
She criticised the Congress for taking its MLAs to a Bengaluru resort to prevent alleged poaching by the ruling BJP ahead of the Rajya Sabha election in July when parts of the state were reeling under floods.
She claimed the UPA government prevented a 32 km national highway project in Gujarat on environmental ground.
Ms Sitharaman asked Gandhi to question former Rajasthan Chief Minister Ashok Gehlot as to why he wrote to the Centre opposing construction of a dam under the then Gujarat chief minister Narendra Modi's pet "Sujalam Sufalam" project for water harvesting.
Mr Gehlot, now the party's Gujarat election in-charge, "worked against the interest of Gujarat," she said.
The Union minister said a Congress lawmaker from Maharashtra had protested against the Narmada dam.
"He (Gandhi) asks questions instead of giving replies.
He will ask questions to the entire world but not to his own lawmakers, his own UPA government which created hurdles in construction of dams roads in Gujarat," she said.
She attacked Mr Gandhi for allegedly diverting Rs 2,000crore party fund to the National Herald Trust.