CA Sandeep Kanoi

In this Article we have presented date wise status of Passing of GST bill by States and also the List of States which are expected to pass the bill in next 8-10 days. Till now 20 States have ratified the Constitution Amendment Bill on Goods and Services Tax (GST), while the limit of minimum states to ratify the bill to be sent to President for his assent was 16 States.

On 09.09.2016 President Pranab Mukherjee gives his assent to the GST  bill ratified by more than 50 per cent state assemblies. Once the date of the new tax is notified all state and central taxes that it subsumes will cease to exist.The government is looking to implement the new tax regime from April 1, 2017.

The Constitution (122nd Amendment) Bill, 2014 on GST was passed by Parliament recently and was requied to be ratified by at least 16 state legislatures before the President can notify the GST Council which will decide the new tax rate and other issues.

The government plans to roll out the new indirect tax regime from April 1, 2017.

Revenue Secretary Hasmukh Adhia said in a tweet that the government is ahead of schedule for implementation of GST. “Instead of 30 days kept for this (states’ ratification), it is achieved in 23 days”.

The Constitution (122nd Amendment) Bill, 2014 was introduced in the Lok Sabha by Finance Minister Arun Jaitley on 19 December 2014, and passed by the House on 6 May 2015. In the Rajya Sabha, the bill was referred to a Select Committee on 14 May 2015. The Select Committee of the Rajya Sabha submitted its report on the bill on 22 July 2015. The bill was passed by the Rajya Sabha on 3 August 2016, and the amended bill was passed by the Lok Sabha on 8 August 2016.

Status of Ratification of GST Bill

The GST Bill was passed in accordance with the provisions of Article 368 of the Constitution, and must be ratified by more than half of the State Legislatures, as required under Clause (2) of the said article. On 12 August 2016, Assam became the first state to ratify the bill, when the Assam Leglisative Assembly unanimously ratified it. State Legislatures that ratified the amendment are listed below:

1. Assam (12 August 2016)

2. Bihar (16 August 2016)

3. Jharkhand (17 August 2016)

4. Himachal Pradesh (22 August 2016)

5. Chhattisgarh (22 August 2016)

6. Gujarat (23 August 2016)

7. Madhya Pradesh (24th August 2016)

8. Delhi (24th August 2016)

9. Nagaland (26th August 2016)

10. Maharashtra (29th August 2016)

11. Haryana (29th August 2016)

12. Telangana (30th August 2016)

13. Mozoram (30th August 2016)

14. Sikkim (30th August 2016)

15.  Goa (31st August 2016)

16. Orissa (1st September 2016)

17. Rajasthan (2nd September 2016)

18. Puducherry (2nd September 2016)

19. Andhra Pradesh (8th September 2016)

20. Arunachal Pradesh (8th  September 2016)

Other states may do also ratify the bill soon, although Government has already achieved the Minimum thrash-hold of 16 States.

The government has set April 1, 2017 as target for rolling out GST, considered as the country’s biggest tax reform but they may find it difficult to implement it from 1st April 2017 and bill mat come into effect from 01.01.2018.

(Updated on 09.09.2016 at 06.30 AM)

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  • Sumeet Jaiswal

    Thank you very much Mr Sandeep Kanoi. this very page for my daily information source for GST for last couple weeks. It was very simple and easy to understand the the progress of GST vai this page. Sumeet

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