Update on passing of various GST Acts by Center, States & UTs

1. PRADEEP KUMAR GOYAL & ASSOCIATES
Chartered Accountants
pradeepgoyal@kcsassociates.in
+91-11-9811777103
577, Agarwal Cyber Plaza-II, Netaji Subhash Place, Pitampura, Delhi-110034 (India)
1
GST- Turning into Reality
Following eight States have passed the State Goods and Services Tax (SGST) Act in their respective State
Assembly in less than a month’s time.
SN STATE DATE OF PASSING STATE GST ACT
1 Telangana 09.04.2017
2 Bihar 24.04.2017
3 Rajasthan 26.04.2017
4 Jharkhand 27.04.2017
5 Chhattisgarh 28.04.2017
6 Uttarakhand 02.05.2017
7 Madhya Pradesh 03.05.2017
8 Haryana 04.05.2017
Earlier the GST Council had approved the model State GST (SGST) Bill in its 12th Meeting held on 16th
March, 2017. The remaining States/UTs (having Legislative Assembly) are likely to pass the State GST Bill
in their respective Assemblies in early next month.
Parliament had approved four GST Acts namely Central Goods and Services Tax (CGST), Integrated Goods
and Services Tax (IGST), Union Territories Goods and Services Tax (UTGST) and GST Compensation Bill.
The GST Council has so far approved a set of nine rules related to GST while the drafts of the remaining
set of five rules are likely to be approved by the council in its next meeting. The quick passage of SGST by
the different state assemblies in a time-bound manner shows the keenness on part of the states to ensure
that implementation of the GST in letter and spirit is not further delayed…, the government said.
The Central Government has already informed that GST will be rolled-out from 1st July, 2017. The quick
passage of the State GST Act by the different State Assemblies in a time bound manner shows the
keenness on the part of the State Governments to ensure that implementation of the GST in letter and
spirit is not further delayed and takes place from 1st July, 2017 as targeted by the Central Government.