The different stages which have to be passed after passing of GST Bill but before the target of April 1,2017 are as below
GST Stages Before April1, 2017
The 122nd The Constitution Amendment Bill,2014 was already passed by Lok Sabha. But ,it was amended in Rajya Sabha before its passing on 3rd August 2016. Hence, it is again required to be passed in amended form from Lok Sabha before going to the President.
Assent of President to the 122nd The Constitution Amendment Bill,2014 as passed by RajyaSabha on 3rd August 2016 is erquired for validation of changes in Constitution of India .
GST Council has to be constituted by the President within 60 days from the date of assent given to
122nd The Constitution Amendment Bill,2014 .
TheGST Council will have State Government nominees with FM as chairperson.
Two GST Bills to be passed in both the houses of the parliament. It will be other than Constitution Amendment Bill.
States have to ratify the122nd The Constitution Amendment Bill,2014 . Hence, SGST laws have to be enacted by every state. But , 50% of the state alongwith two union territories have got to pass it in its legislative assemblies , a must to pave the finalization of GST Act and its implementation in India .
GSTN framework has to be fully operational for implementation of GST
Hence, April1,2017 should be taken as target only and not a deadline for an implementation of GST in India.