GST Journey so far, History of GST in India
The significant documents issued by various authorities with respect to GST are enlisted below:
“A Model Roadmap for Goods and Services tax in India” by Empowered Committee of State Finance Ministers in April, 2008“GST Reforms and Inter-Governmental Considerations in India” by Department of Economic Affairs, Ministry of Finance, Government of India in March, 2009“First Discussion Paper on Goods and Services Tax In India” by Empowered Committee of State Finance Ministers in November, 2009“Report of Task Force – 13th Finance Commission” by Task force set up by 13th Finance Commission in December, 2009“Comments of Department of Revenue on First Discussion Paper” by Department of Revenue in January, 2010“115th Constitution Amendment (GST) Bill, 2011” by Central Government in March, 2011“Report on the 115th Constitution Amendment (GST) Bill, 2011” by Parliamentary Standing Committee on Finance in August, 2013“122nd Constitution Amendment (GST) Bill, 2014” by Central Government in December, 2014 (as the earlier bill lapsed)“Report on the 122nd Constitution Amendment (GST) Bill, 2014” by Select Committee of Rajya Sabha in July, 2015“Report on the Revenue Neutral Rate and Structure of Rates for the Goods and Services Tax” by Committee headed by the Chief Economic Adviser Dr. Arvind Subramanian on Possible Tax Rates under GST in December, 2015Reports of the Joint Committee on Business Process for GST on GST Payment Process, GST Registration, GST Refund and GST Return by Empowered Committee of State Finance Ministers in the year 2015GST Bill Passed in Rajya Sabha on 3rd August 2016 (03-08-2016)When GST is Applicable – Modi Government Want to applicable GST Bill From 1st July 2017, Due to Some Legal Problems GST Bill is not applicable before 1st July 2017.In 2017 – Four GST related Bills become Act following Presidents assent & passage in Parliament: Central GST Bill Integrated GST Bill Union Territory GST Bill GST (Compensation to States) Bill In 2017 – GST Council finalizing the GST Rules and GST RatesWhen GST is Applicable – Modi Government Want to applicable GST Bill From 1st July 2017, Due to Some Legal Problems GST Bill is not applicable before 1st July 2017.
GST ScopeGST ReturnGST FormsGST RateGST RegistrationWhat is GST?GST Invoice FormatGST Composition SchemeHSN CodeGST LoginGST RulesGST StatusTrack GST ARNTime of Supply
