On July 1, the government made an ambitious shift to what it promised was a modern, transparent and technology-driven indirect tax system to sharpen the competitive edge of a $2.3-trillion economy. The tax reform, which holds the promise of economically unifying the nation, is set to complete 100 days of GST on October 8.

Here’s a look at the journey so far:

July 1: Prime Minister Narendra Modi and President Pranab Mukherjee launch GST from the Central Hall of Parliament; Government imposes 10% basic customs duty on imported cell phones and certain parts.

First day of GST witnesses blackout in sales of items such as cars and refrigerators.

July 7: Consumer affairs minister Ram Vilas Paswan clarifies that pasting stickers with revised prices on pre-July stock is not a breach of rules; allows revised MRP stickers till September 30.

Also read: A quick guide to India GST rates in 2017

July 8: Former president Pranab Mukherjee promulgates two ordinances introducing GST in Jammu and Kashmir. The government spares airlines from dual levy of GST on leased aircraft.

July 10: Government clarifies that benefits to staff by employers as part of employment contract, occasional gifts up to Rs 50,000 are not subject to GST.

July 11: Finance ministry clarifies that GST is not applicable on free food supplied by religious institutions.

July 15: CBEC clarifies that services by lawyers and law firms will continue to be taxed under ‘reverse charge’.

August 5: GST Council lowers tax rates on a few services.

August 31: Finance minister Arun Jaitley indicates the number of GST slabs could be pruned in future

September 1: Modi proposes GST registration for small taxpayers; GST Council waives late fee for July tax returns.

September 3: President Ram Nath Kovind promulgates ordinance enabling increase in GST cess on motor vehicles from 15% to 25%.

September 4: GST Council extends deadline for filing detailed tax returns for July.

September 9: GST Council raises cess on medium sized-to-large cars and sports utility vehicles in the range of 2-7 percentage points.

Also read: Government eyes one 18% GST rate or dual slab of 12% & 18%

September 26: GST receipts for August touch Rs 90,669 crore, 3.6% less than July collections.

September 29: Consumer affairs ministry lets businesses to sell pre-GST goods till December 31, 2017 with revised price stickers.

October 6: GST Council to meet in New Delhi to review compliance, transition issues.

October 8: GST to complete 100 days.

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