GST Roadmap

Implementation of GST is set to be the biggest tax reform hitherto ushered in the country. GST will be a Destination based Consumption Tax & will cover both Intra State and Inter State trade & Commerce. Inter State Sales will be subjected to IGST which is combination of CGST & SGST.

With the original date for its introduction in April 1, 2010, missed due to various reasons, business community is eagerly looking forward to its promised new date of April 1, 2016 & is therefore monitoring all major GST developments that are taking place under new regime. Of these developments one very important development that has happened is122nd Constitution Amendment Bill, 2014, which has been tabled by the Central Government before the lower house of Parliament on December 19, 2014. This Bill replaces an earlier bill introduced in 2011 by the erstwhile government which had since lapsed.

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