"Madam asked where was the opposition for the last five years," Modi told an election rally in this town, 120 km from Jaipur, referring to her poser at a public meeting a day earlier.
"We were using a microscope to find out where the Rajasthan government was," Modi said, triggering peals of laughter and sloganeering.
He quickly added: "Just like the rest of nation is trying to find out where the government in Delhi is."
Gandhi told a rally Wednesday also at Sikar: "When the opposition comes seeking votes, you should ask 'Where were they during the last five years? They never tried to understand the problems faced by people'."
Modi's rally venue was the same where Gandhi spoke. Located on the outskirts of Sikar, the 50,000-strong stadium was filled up hours before the meeting began. There was a huge rush on the roads too.
Supporters waved Bharatiya Janata Party flags and cheered the Gujarat chief minister whenever he denounced the Congress and Gandhi.
Modi accused the Congress of destroying the country over the past six decades. "But people will not be fooled any more."
He attacked Congress leaders for making repeated references to funds sent from New Delhi to states for development work.
"Is it their personal wealth?" he asked mockingly.
"If a hospital is built in Gujarat, is the money coming from my pocket? No! The money belongs to the people," he said.
Modi told people not to believe what the Congress or its president says. "They are not worried about the poor. The party has a habit of breaking promises.
"Jisne vada toda, usse naata todo (Break ties with those who breach promises)," he said.
Talking about Sikar, he said the place suffered from water shortage.
Referring to former prime minister Atal Bihari Vajpayee, he said: "Atalji dreamt of river linking. If this dream had been achieved, then things would have been different."
Modi said with a government like the one in Rajasthan, no development can happen. He pointed out that houses do not have adequate sanitation and villages do not have electricity.
Rajasthan will vote Dec 1 to pick a new 200-member assembly. The vote count will take place Dec 8 along with Delhi, Madhya Pradesh and Chhattisgarh.