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GST update

The Hon’ble President, Mr. Pranab Mukherjee, has given his assent to the four key Goods and Services Tax (“GST”) Bills, after they were passed by the Parliament. The four GST Bills viz The Central Goods and Services Tax Act, 2017, The Integrated Goods and Services Tax Act, 2017, The Goods and Services Tax(Compensation to States) Act, 2017, The Union Territory Goods andServices Tax Act, 2017 which are now notified and enacted. Earlier, these Bills were passed in Rajya Sabha on April 6, 2017 and by Lok Sabha on March 29, 2017. Recently, with Presidential nod, the much-awaited indirect tax reform i.e. GST further moves closer for the roll out of one-nation-one-tax regime from July 1, 2017. Further, the State Governments need to pass the State GST Bill in their respective assemblies to switch on to the GST regime, which would be more or less the replica of the CGST and UTGST Bills.

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