GOODS AND SERVICE TAX BILL 2014

भारत में जीएसटी लगाने हेतु लोकसभा में बिल पेश किया गया है. यह बिल संविधान संशोधन १२२ लोकसभा में पारित होने के बाद राज्यसभा में पेश किया जायेगा. राज्यसभा में पास होने के बाद यह बिल राज्यों की सहमती के बाद यह बिल पूरे देश में लागू हो जायेगा.GST लागू होने से केंद्र को माल पर एंड राज्यों को सेवा कर लेने का अधिकार प्राप्त हो जायेगा. इस बिल में पेट्रोलिएम एंड टोबाको को बाहर रखा गया है. तथा इससे स्टेट को राजस्व प्राप्त होगा. पांच वर्ष के बाद यह प्रोडक्ट भी इस एक्ट में शामिल हो जायेगे.यह बिल पास होने के बाद पूरे देश में कॉम्मन मार्केट होगा जिससे की निवेश आने से साथ ही इकनोमिक ग्रोथ में २ प्रतिशत वृद्धि होने का अनुमान है. GST से सम्पूर्ण देश में कर दर एक समान हो जाएगी. जिससे डीलर्स एंड ग्राहकों को माल खरीदने की आसानी होगी.

GST BILL 2014

GOOD AND SERVICE TAX NEW BILL AMENDMENT 122 IN LOKSABHA ON 19-12-2014

VIEW DETAIL BILL THIS LINK:-


GST BILL CONSTITUTION AMENDMENT 122

The IT Strategy for GST

The IT Strategy for GST

 Empowered Group on IT Infrastructure on GST headed by Shri Nandan Nilekani Preface The broad IT plan for enabling GST was presented to the Government of India and the Empowered Committee of State Finance Ministers under the Chairmanship of Dr. Asim Dasgupta on July 21, 2010. This document is a follow-up to that presentation and feedback thereon and describes the IT strategy for GST implementation. This document is at the draft stage, and will evolve as various stakeholders and experts are consulted. 1. Table of Contents Preface ..................................................................................................................................................... 1 1. Introduction .................................................................................................................................. 2 1.1 The merits of GST ............................................................................................................................... 2 1.2 Urgency ................................................................................................................................................... 2 2. An IT infrastructure for GST ................................................................................................... 3 2.1 Desirable features of Goods & Service Tax Network (GSTN)........................................... 3 2.2 Stakeholders ......................................................................................................................................... 4 2.3 Workflows .............................................................................................................................................. 5 3. The solution architecture ......................................................................................................... 6 3.1 A common GST portal ....................................................................................................................... 6 3.2 Basic solution architecture ............................................................................................................. 7 3.3 Information Flow ................................................................................................................................. 8 3.4 Funds flow ............................................................................................................................................. 9 4. Tax Booster ................................................................................................................................. 10 4.1 Tax computation and accounting .............................................................................................. 10 4.2 Tax booster......................................................................................................................................... 11 5. Implementation plan ................................................................................................................ 12 6. Current Status of GSTN implementation ......................................................................... 12
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1. Introduction 1.1 The merits of GST GST will bring about a change in the tax system by redistributing the burden of taxation equitably between manufacturing and services. GST will enable broadening of the tax base, which will further result in reduction in effective rate of tax. It will reduce distortions by applying the destination principle for levy of taxes. It will foster a common market across the country, reduce compliance costs and promote exports. It can provide a fiscal base for local bodies to enable them to fulfill their obligations. It will facilitate investment decisions being made on purely economic concerns independent of tax considerations. 1.2 Urgency The broad framework of GST is now clear, with the model being approved by the Government of India and Empowered Committee of State Finance Ministers. The GST will be a dual tax with both Central and State GST component levied on the same base. The IGST framework will be used for goods and services that are exported across state boundaries. Thus, all goods and services, barring a few exceptions, will be brought into the GST base. For reasons of simplicity for the taxpayer, ease of tax administration, and bringing about a national common market, a common PAN-based taxpayer ID, a common return, and a common challan for tax payment have been agreed to by all stakeholders. A number of issues still remain to be resolved. These are presently under the consideration of the Empowered Committee of State Finance Ministers under the Chairmanship of Dr Asim Dasgupta. Such issues include: the rates of taxation, the revenue sharing between States and Centre, and a framework for exemption, thresholds and composition. On the IT front, there has been consensus that there will be a common portal providing three core services (registration, returns and payments). The broad services framework of the portal has been discussed with the Sub Working group for IT. Various technology issues have been addressed including solution architecture and selection of likely service provider. However many other related issues need to be addressed which are on the critical path for GST going live by April 2011. Some of these issues include incubation, ownership and governance structures, development, deployment, and integration of existing systems, and change management procedures, among others. An update on some of these issues is provided in Section 6 of this document. Without a well-designed and well-functioning IT system, the benefits of GST will remain elusive. It is important that the design and implementation of the GST IT systems start without any further delay, and consensus is achieved on the unresolved policy issues in the earliest possible timeframe.
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2. An IT infrastructure for GST Figure 1: Desirable features of GSTN 2.1 Desirable features of Goods & Service Tax Network (GSTN) Simplicity for taxpayers: The process of filing of tax returns and payment of tax should be simple and uniform and should be independent of taxpayer’s location and size of business. In addition, the compliance process should not place any undue burden on the taxpayer and should be an integral part of his business process. Respect autonomy of states: The design of the IT system should respect the constitutional autonomy of the states. Several business processes will be re-engineered as a new IT system for GST is put into place. There should be no dilution of the autonomy of states as a result of the IT system, or the re-engineering. On the contrary, it should strengthen the autonomy of states. This is a key factor in the design of the IT system presented in the rest of this document. Uniformity of policy administration: The business processes surrounding GST need to be standardized. Uniformity of policy administration across states and centre will lead to a better taxpayer experience, and cut down costs of compliance as well as tax administration. Enable digitization and automation of the whole chain: All the business processes surrounding GST should be automated to the extent possible, and all documents processed electronically. This will lead to faster processing and reconciliation of tax information and enable
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risk based scrutiny by tax authorities. For small taxpayers, facilitation centres can be set up to ease the migration. Reduce leakages: A fully electronic GST can dramatically increase tax collections by reducing leakages. Tools such as matching the input tax credit, data mining and pattern detection will deter tax evasion and thus increase collections. Leverage existing investments: Existing IT investments of states should be leveraged. The Mission Mode Project on Commercial Tax should be aligned with the GST implementation going forward. 2.2 Stakeholders The design of an IT infrastructure should serve all stakeholders and their business processes. The various stakeholders in a GST IT implementation are as follows (Figure 2): Figure 2: Stakeholders Small taxpayers: Much of the economic activity in India is concentrated among small taxpayers. They may not have the skill or the resources to effectively migrate to GST. Thus, adequate preparations must be done to ensure smooth migration for small taxpayers to GST. This includes extensive consultations, setting up of facilitation centres, education and training. Corporate taxpayers: Corporate taxpayers may operate across various states and typically have sophisticated IT systems for accounting, e-filing returns, payments etc. Common file formats and message specifications should be released early to allow IT vendors that provide software to corporate taxpayers to modify and release updated versions with GST support. State tax authorities: The state tax authorities would be responsible for collecting SGST. Common file formats, interfaces, and policy administration will enable accurate and timely
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assessment, and risk-based investigations resulting in enhanced productivity and revenues. CBEC: CBEC would be responsible for collecting CGST and IGST. Common file formats, interfaces, and policy administration will increase the productivity of CBEC. It will allow for accurate and timely assessment, risk-based investigations and facilitate IGST settlement by Centre at agreed time intervals. RBI: The Reserve Bank of India will facilitate the interface with various banks to facilitate movement of states’ and center’s funds. The processes of funds settlements and documentary compliance are independent. Banks: Banks will accept duty from the taxpayers and process challans. All tax collections (whether physical or electronic) will happen at bank branches, or through the banks’ IT systems. Banks will route the tax collected to the concerned authorities through the RBI channel. Other Stakeholders include CAG, GSTN, TRPs and facilitation agencies. 2.3 Workflows The following three processes constitute the most important workflows of the GST administration and would be covered in the first phase: Registration: A unique ID is necessary to identify each taxpayer. The PAN based ID should be common to both the states and the centre. A common PAN-based taxpayer registration has several benefits including a unified view of taxpayers for all tax authorities. A PAN based registration system has already been implemented in CBEC and several states are also capturing PAN data. Returns: Both, the states and centre require taxpayers to file periodic returns to assess whether the taxpayers have computed, collected, and deposited their taxes correctly. ITC credit can also be verified on the basis of the returns filed and revenues reconciled against challan data from banks. Challans: Challans are the payment instruments used by taxpayers to actually pay their taxes. Challans are deposited at collecting banks and are forwarded by them to the tax administrations. IGST: Under GST, inter-state trade will be leviable to IGST. Under IGST, the tax paid by the selling dealer in the exporting state will be available as ITC to the purchasing dealer in the importing state. This requires verification of ITC claims and transfer of funds from one state to another. Further, in an interstate business to consumer transaction, tax collected in one state has to be transferred to another state as finalized by the business processes. Thus, periodic inter-state settlement is required. In addition, there are several other workflows such as processing refunds, taxpayer audits, and appeals. It is reiterated that the core services envisaged through common portal are limited to registration, payments and returns in the first phase. Other value added services will be added subsequently based on the needs of the Stakeholders. The IT infrastructure should be designed taking into account all stakeholders (Figure 2), and all related workflows (Figure 3
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Figure 3: Workflows 3. The solution architecture 3.1 A common GST portal The solution architecture should be designed to meet the design goals for GSTN, described in the previous section. For the purpose of simplicity for taxpayers, uniformity of tax administration, digitization of all documents, and automation of related processes, it is necessary to have: 1. Common PAN-based registration 2. Common standardized return for all taxes (with different account heads for CGST, SGST, IGST) 3. Common standardized challan for all taxes (with different account heads for CGST, SGST, IGST) Figure 4 shows the solution architecture, the role of the common GST portal, and its connections with other systems. Figure 4: Solution Architecture
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A common GST portal, operated by GSTN, is the fastest and most cost-effective way to provide common PAN-based registration, common returns, and common challans for all stakeholders. It can marry the taxpayers standard interface with the varied systems of the tax administrations. Each tax authority will have full flexibility in using this data for in-house automation, integration, and enforcement. 3.2 Basic solution architecture Given the need for a common GST portal, the basic solution architecture is as follows: 1. Taxpayer files through a standardized taxpayer interface. 2. States and CBEC implement tax administration systems for assessments, audits, and enforcement within their domain. This is desirable but not a pre-condition since the GSTN can provide support for states that do not have the necessary IT systems in place. 3. The taxpayer and tax authority systems are connected with a Common GST Portal, operated by GSTN. 4. Policy decisions are captured in GST Business Rules Engine that defines the tax rates, revenue sharing rules, and exceptions for all parties. The Business Rules Engine is a component of the solution architecture that spans all entities. It codifies policies and business rules such as the rates of taxation, the revenue sharing between states and centre, a framework for exemption, and thresholds, among other things. All systems in the rest of the solution architecture will be designed so that they load business rules from the Business Rules Engine. This decoupling of the business rules from the rest of the solution architecture allows for a great deal of flexibility. At a later date, if rates are changed or new items are added to the list of taxable items, or if existing items are exempted; these changes can be reflected in the Business Rules Engine, without affecting the rest of the system. This also makes it possible to start the design and implementation of all IT systems, even while policies and rates are debated. Once the policies and rates are fixed, they can simply be reflected in the Business Rules Engine. In addition to common registration, returns, and challans, the Common GST portal will provision for selected information needs of states.
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. 3.3 Information Flow Figure 5: Information flow The information flows are shown in Figure 5 are designed keeping the constitutional autonomy of states in mind, while simultaneously building intelligence in the system to plug leakages. The common GST portal is simply a pass-through device. The taxpayer files the return with GSTN, which keeps a copy of the return for analysis, and forwards it in near real-time to the respective state and CBEC. The taxpayer pays the actual duty in the bank, which uploads only the challan details into the GSTN. Actual funds never pass through the GSTN. The common GST portal reconciles the returns and the challans. In addition to its pass-through role, the common GST portal also plays two other critical roles: 1. It acts as a tax booster, matching the input tax credits in the returns to detect tax evasion. It can also integrate with various other systems at MCA, CBDT for verification of PAN or other corporate information and perform data mining and pattern detection to detect tax fraud. It sends this information as alerts/ reports to the respective tax authorities. 2. It also computes inter-state settlement, netting IGST across states.
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3.4 Funds flow Figure 6: Funds flows Just like the information flows, the funds flows (Figure 6) are also designed keeping the constitutional autonomy of states in mind. The design ensures smooth and timely availability of funds as soon as they are deposited. The SGST funds that are intended for the states directly go from the taxpayer to the state treasuries. Similarly, the CGST funds go directly to the centre. With the help of information from GSTN, IGST will be settled between states and centre by RBI.
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4. Tax Booster 4.1 Tax computation and accounting Figure 7: Levels of granularity for returns The tax returns can be filed at various levels of granularity, as shown in Figure 7. 1. Aggregate level: A taxpayer aggregates all his sales and purchases made across all the customers/ vendors and files one return. 2. Dealer level: A taxpayer aggregates all his sales and purchases made across all the customers/ vendors and files one return along with the transactions consolidated customer/ vendor wise. 3. Invoice level: A taxpayer aggregates all his sales and purchases made across all the customers/ vendors and files one return along with the transactions details provided invoice wise. 4. Line item level: A taxpayer aggregates all his sales and purchases made across all the customers/ vendors and files one return along with the invoice wise transactions capturing item wise details as well. Invoice level detail is necessary for the reconciliation of tax deposits, and the end-to-end reconciliation of ITC. An effective IGST implementation may also require invoice-level details. A number of states are capturing invoice details even in the existing VAT systems. It is proposed to follow a two-pronged approach with Dealer level granularity of returns in the first phase followed by invoice level in the next phase. This issue is currently being discussed in the IT sub-
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working group for evolving consensus. There has been some concern around reconciliation of ITC at invoice-level detail due to the sheer volume of data. However, this scale is no different than what organizations such as NSE, NSDL, RBI, and banks handle on a daily basis. Experience at states that have implemented this also shows that match quality is low initially, but improves significantly over time. 4.2 Tax booster Figure 8: Types of frauds As taxpayers start filing invoice level returns, the common GST portal can start analysing the data for tax evasion and fraud. Common formats for returns and payments, combined with electronic filing and electronic payments, and a standardized PAN-based registration makes the data consistent, and amenable to mining. Some of the common frauds, and how they may be combated are shown in Figure 8. Assuming VAT collections of Rs.1,50,000 crores across all states, and a potential for a 20% increase in collections, the common GST portal can lead to additional revenues of up to Rs.30,000 crores.
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5. Implementation plan Figure 9: Owners of various components The GST IT implementation requires various stakeholders to implement new IT systems, or modify existing systems. All these stakeholders are on the critical path for GST readiness in April 2011. Implementation plans for various stakeholders, and interfaces between stakeholders should be frozen, and agreed to by all before implementation can commence. Figure 9 lists the components to be implemented by various stakeholders to go live in April 2011. 6. Current Status of GSTN implementation The Ministry of Finance, with the concurrence of the Empowered Committee of State Finance Ministers, has set up an Empowered Group on IT Infrastructure for GST with, inter alia, the mandate of approving the Solution architecture of the Common GST portal to be set up, Suggesting the modalities for setting up of a National Information Utility (NIU / SPV) and evaluating the suitability of the existing NIUs namely NSDL & NPCL for incubating the NIU/SPV for GST portal. The ‘Empowered Group on IT Infrastructure for GST’ in its first meeting evaluated the feasibility of incubating the NIU, called GSTN, in NSDL and came to the conclusion that NSDL is well suited for this purpose. The scope of the project and implementation strategy is being worked out with the NSDL.
Detail View for this website-http://finmin.nic.in/GST/IT_Strategy_for_GST_ver0.85.pdf

Introduction (GOODS AND SERVICE TAX)

Introduction (GOODS AND SERVICE TAX)

1.   The Kelkar Task Force on implementation of the FRBM Act, 2003 had pointed out that although the indirect tax policy in India has been steadily progressing in the direction of VAT principle since 1986, the existing system of taxation of goods and services still suffers from many problems and had suggested a comprehensive Goods and Services Tax (GST) based on VAT principle. GST system is targeted to be a simple, transparent and efficient system of indirect taxation as has been adopted by over 130 countries around the world. This involves taxation of goods and services in an integrated manner as the blurring of line of demarcation between goods and services has made separate taxation of goods and services untenable.

2.   Introduction of an Goods and Services Tax (GST) to replace the existing multiple tax structures of Centre and State taxes is not only desirable but imperative in the emerging economic environment. Increasingly, services are used or consumed in production and distribution of goods and vice versa. Separate taxation of goods and services often requires splitting of transactions value into value of goods and services for taxation, which leads to greater complexities, administration and compliances costs. Integration of various Central and State taxes into a GST system would make it possible to give full credit for inputs taxes collected. GST, being a destination-based consumption tax based on VAT principle, would also greatly help in removing economic distortions caused by present complex tax structure and will help in development of a common national market.

3.   A proposal to introduce a national level Goods and Services Tax (GST) by April 1, 2010 was first mooted in the Budget Speech for the financial year 2006-07. Since the proposal involved reform/ restructuring of not only indirect taxes levied by the Centre but also the States, the responsibility of preparing a Design and Road Map for the implementation of GST was assigned to the Empowered Committee of State Finance Ministers (EC). In April, 2008, the EC a report to the titled “A Model and Roadmap for Goods and Services Tax (GST) in India” containing broad recommendations about the structure and design of GST. In response to the report, the Department of Revenue made some suggestions to be incorporated in the design and structure of proposed GST. Based on inputs from GoI and States, The EC released its First Discussion Paper on Goods and Services Tax in India on the 10th of November, 2009 with the objective of generating a debate and obtaining inputs from all stakeholders.

4.   A dual GST module for the country has been proposed by the EC. This dual GST model has been accepted by centre. Under this model GST have two components viz. the Central GST to be levied and collected by the Centre and the State GST to be levied and collected by the respective States. Central Excise duty, additional excise duty, Service Tax, and additional duty of customs (equivalent to excise), State VAT, entertainment tax, taxes on lotteries, betting and gambling and entry tax (not levied by local bodies) would be subsumed within GST.

5.   In order to take the GST related work further, a Joint Working Group consisting of officers from Central as well as State Government was constituted. This was further trifurcated into three Sub-Working Groups to work separately on draft legislations required for GST, process/forms to be followed in GST regime and IT infrastructure development needed for smooth functioning of proposed GST. In addition, an Empowered Group for development of IT Systems required for Goods and Services Tax regime has been set up under the chairmanship of Dr. Nandan Nilekani.

6.   A draft of the Constitutional Amendment Bill has been prepared and has been sent to the EC for obtaining views of the States.

परिचय(माल एवं सेवा कर)

1.  राजकोषीय जवाबदेही तथा बजट प्रबंध अधिनियम,2003 को लागू करने के लिए केलकर कार्यदल (टास्‍क फोर्स) ने इंगित किया है कि यद्यपि भारत की अप्रत्‍यक्ष कर नीति 1986 से वैट के सिद्धांतों की दिशा में लगातार बढ़ रही है, परन्‍तु माल एवं सेवा कर कराधान की वर्तमान प्रणाली में अब भी कई समस्‍याएं हैं और उन्‍होंने  मूल्‍य वर्धित कर (वैट) के सिद्धांत पर आधारित एक व्‍यापक माल एवं सेवा कर (जी एस टी) को लागू करने का सुझाव दिया था । माल एवं सेवा कर प्रणाली का लक्ष्‍य अप्रत्‍यक्ष कराधान की एक ऐसी सरल, पारदर्शी एवं दक्ष प्रणाली उपलब्‍ध कराना है जैसी कि विश्‍व के 130 से अधिक देशों में अपनाई गई है । इसमें माल एवं सेवाओं पर एकीकृत रूप से कर लगाना शामिल है चूंकि माल एवं सेवाओं के बीच सीमा-रेखा फीकी पड़ जाने से माल एवं सेवाओं पर अलग-अलग कर लगाना अयुक्‍तियुक्‍त हो गया है।

 2. उभरते हुए आर्थिक वातावरण में यह न केवल वांछनीय है अपितु यह अनिवार्य हो गया है कि केन्‍द्र एवं राज्‍य करों के वर्तमान बहु-कर संरचना के स्‍थान पर  माल एवं सेवा कर (जी एस टी) को लागू किया जाए । माल के उत्‍पादन एवं वितरण में सेवाओं का उपयोग अथवा उपभोग तथा विलांमत: अधिकाधिक हो गया है । माल एवं सेवाओं पर अलग-अलग कर लगाने के लिए सौदे की राशि में से माल के मूल्‍य एवं सेवा के मूल्‍य को अक्‍सर अलग-अलग करना अपेक्षित होता है जो बहुत पेचीदा होता है तथा जिससे प्रशासनिक एवं अनुपालन लागत बढ़ जाती है । केन्‍द्रीय एवं राज्‍य करों के माल एवं सेवा कर की एक प्रणाली में एकीकरण से वसूल किये गये निविष्‍टि करों पर पूर्ण क्रेडिट देना संभव हो जाएगा । माल एवं सेवा कर वैट सिद्धांत पर आधारित गंतव्‍य स्‍थान पर लगाये जाने वाला एक उपभोग कर है, जिससे वर्तमान पेचीदा कर संरचना से होने वाले आर्थिक विकारों को दूर करने में काफी मदद मिलेगी तथा इससे एक आम राष्‍ट्रीय बाजार का विकास करने में भी मदद मिलेगी ।

3.  वित्‍तीय वर्ष 2006-07 के बजट भाषण में पहली बार राष्‍ट्रीय स्‍तर पर माल एवं सेवा कर को 1 अप्रैल, 2010 तक प्रारंभ करने का प्रस्‍ताव प्रस्‍तुत किया गया था । चूंकि प्रस्‍ताव में न केवल केन्‍द्र द्वारा अपितु राज्‍यों द्वारा भी लगाये जा रहे अप्रत्‍यक्ष करों में सुधार/पुनसंरचना शामिल थी, इसलिए माल एवं सेवा कर (जी एस टी) लागू करने के लिए एक रूप - रेखा तथा दिशा-निर्देश तैयार करने की जिम्‍मेदारी राज्‍य वित्‍त मंत्रियों की अधिकार प्राप्‍त समिति को सौंपी गई । अधिकार प्राप्‍त समित ने अप्रैल,2008 में “भारत में माल एवं सेवा कर हेतु मॉडल एवं दिशा-निर्देश” नामक एक रिपोर्ट प्रस्‍तुत की जिसमें माल एवं सेवा कर की संरचना एवं रूप - रेखा के संबंध में व्‍यापक सिफारिशें की गई थी।  रिपोर्ट के प्रत्‍युतर में राजस्‍व विभाग ने प्रस्‍तावित  माल एवं सेवा कर की रूप- रेखा एवं संरचना में शामिल करने हेतु कुछ सुझाव दिये । भारत सरकार एवं राज्‍यों से प्राप्‍त प्रतिक्रियाओं के आधार पर राज्‍य वित्‍त मंत्रियों की अधिकार प्राप्‍त समिति ने  10 नवम्‍बर,2009 को भारत में माल एवं सेवा कर पर प्रथम चर्चा - पत्र जारी किया, जिसका उद्देश्‍य एक बहस प्रारंभ करना तथा सभी दावाकर्ताओं से प्रतिक्रिया प्राप्‍त करना था ।

4.  राज्‍य वित्‍त मंत्रियों की अधिकार प्राप्‍त समिति के द्वारा देश के लिए एक दोहरी माल एवं सेवा कर प्रणाली का प्रस्‍ताव रखा गया है । इस दोहरी माल एवं सेवा कर प्रणाली को केन्‍द्र ने स्‍वीकार कर लिया है । इस जी एस टी मॉडल के तहत  दो संघटक होंगे, अर्थात केन्‍द्रीय माल एवं सेवा कर, जो केन्‍द्र द्वारा लगाया व वसूल किया जाएगा, तथा राज्‍य माल एवं सेवा कर, जो संबंधित राज्‍यों द्वारा लगाया व वसूल किया जाएगा । केन्‍द्रीय उत्‍पाद शुल्‍क, अतिरिक्‍त उत्‍पाद शुल्‍क, सेवा कर तथा सीमा शुल्‍क का अतिरिक्‍त शुल्‍क (उत्‍पाद शुल्‍क के समकक्ष) राज्‍य मूल्‍य वर्धित कर, मनोरंजन कर, लौटरी, सट्टेबाजी तथा जुए पर कर तथा प्रवेश कर (जो स्‍थानीय निकायों द्वारा नहीं लगाया गया हो) को माल एवं सेवा कर में शामिल किया जाएगा

5.    माल एवं सेवा कर से संबधित कार्य को  आगे बढ़ाने के लिए राज्‍य सरकार सहित केन्‍द्रीय सरकार के अधिकारियों का एक संयुक्‍त कार्य दल गठित किया गया है । माल एवं सेवा कर हेतु अपेक्षित प्रारूप विधानों, माल एवं सेवा कर की प्रक्रिया/फार्म इत्‍यादि तथा प्रस्‍तावित माल एवं सेवा कर  के बाधारहित कार्य हेतु अपेक्षित सूचना प्रौद्योगिकी अवसरंचनात्‍मक विकास के लिए इस कार्य दल को  तीन उप-कार्य ग्रुपों में विभाजित किया गया । इसके अतिरिक्‍त, माल एवं सेवा कर पद्धति हेतु अपेक्षित सूचना प्रौद्योगिकी प्रणाली के विकास के लिए डॉ0 नंदन नीलकेणी की अध्‍यक्षता में एक अधिकार प्राप्‍त समिति स्‍थापित की गई है ।

6.  सांविधनिक संशोधन विधेयक का मसौदा तैयार कर लिया गया है तथा राज्‍यों के विचार प्राप्‍त करने के लिए राज्‍य वित्‍त मंत्रियों की अधिकार प्राप्‍त समिति को भेज दिया गया है ।