GENESIS OR HISTORY OR JOURNEY OF GST IN INDIA | CA, CMA, CS, LLB Student

• France was the first country to implement GST in the year 1954
• within 62 years, about 160 countries across the world have adopted GST
• Atal Bihari Vajpayee is known as the Father of GST in India
• Late. Arun Jaitley was the first chairman of GST Council at the time of its implementation.

Journey of GST / Chronological Events that have led to GST

• 2000    Prime Minister introduced the concept of GST and Committee was organised to designed the GST
• 2003    The Central Government formed a Kelkar Task Force on Fiscal Responsibility and Budget Management (FRBM)
• 2004    Kelkar Task Force strongly recommended fully integrated GST on national basis
• 2006    Union Finance Minister P. Chidambaram was announced in Union Budget 2006-07 that GST would be introduced from April, 1, 2010
• 2008    The Responsibility of Preparing a Designed and Road Map for the implementation of GST was assigned to the Empowered Committee of State Finance Ministers
• Sep 2009    Constituted Joint Working Group consisting of Officers from Central as well as State Government
• Nov 2009    Empowered Committee of State Finance Ministers (EC) released its First discussion paper on GST
• 2010    Government launched computerised taxes projects and post-poned GST
• 17 Dec 2014    Cabinet approved the proposal for introduction of a Constitution (122^nd Amendment) Bill in the parliament for amending the constitution of India to facilitate the introduction of GST in the country
• 19 Dec 2014    The Constitution (122^nd Amendment) Bill was introduced in the 16^th Lok Sabha by NDA Government
• 06 May 2015   The Constitution (122^nd Amendment) Bill was passed by Lok Sabha
• 12 May 2015    The Constitution (122^nd Amendment) Bill was referred to the select committee of Rajya Sabha
• 22 Jul 2015    Select Committee had submitted its report on the Bill
• 03 Aug 2016     The Constitution (122^nd Amendment) Bill was passed by Rajya Sabha
• 08 Sep 2016    The Bill had been ratified by required number of states and received assent of the president
• 16 Sep 2016    enacted Constitution (101^st Amendment) Act, 2016
• Sep 2016   First GST council meeting was held
• 27 Mar 2017    Following Central GST Legislations introduced in Lok Sabha

                                CGST Bill, 2017

                                IGST Bill, 2017

                                UTGST Bill, 2017

                                GST (Compensation to States) Bill, 2017

• 29 Mar 2017    Loksabha passed these Bills
• 12 Apr 2017    Receipt of Presidents assent and the Bills were enacted
• May 2017    GST Council recommended all the rules
• 30 Jun 2017     Except Jammu and Kashmir, all the states and union territories passed their respective SGST and UTGST
• 01 Jul 2017   GST Launched
• 08 Jul 2017   SGST Act passed by Jammu and Kashmir 

Place of Supply and Its States Code

• Jammu and Kashmir - 01
• Himachal Pradesh - 02
• Punjab - 03
• Chandigarh - 04
• Uttar Pradesh - 05
• Haryana - 06
• Delhi - 07
• Rajsthan - 08
• Uttar Pradesh - 09
• Bihar - 10
• Sikkim - 11
• Arunachal Pradesh - 12
• Nagaland - 13
• Manipur - 14
• Mizoram - 15
• Tripura - 16
• Meghalaya - 17
• Assam - 18
• West Bengal - 19
• Jharkhand - 20
• Odisha - 21
• Chhatisgarh - 22
• Madhyapradesh - 23
• Gujarat - 24
• Dadra and Nagar Haveli and Daman Diu - 26
• Maharashtra - 27
• Karnataka - 29
• Goa - 30
• Lakshdweep - 31
• Kerala - 32
• Tamilnadu - 33
• Puducherry - 34
• Andaman and Nikobar - 35
• Telangana - 36
• Andhra Pradesh - 37
• Ladakh - 38