Does really GST got stuck? Certainly not. But the process becomes slowed down a little. Want to highlight some of the facts:

• After continuous logjam in the Parliament for a period of more than a year, the Rajya Sabha passed the Constitution amendment bill in August 2016.
• Within a period of one month it has been ratified by the requisite no. of states.
• President gives his assent in September, 2016 and the Constitution Amendment Act has been notified in the same month.
• GST council, the main decision making body formed in September, 2016.
• Till date 9 meetings of the GST council took place and most of the issues has been finalised. Failing to attain consensus on the matter of ‘dual control’ has got the entire process delayed. But finally the issue has been resolved in the 9th meeting of the GST Council held on 16th January, 2017.
• The process of GST migration has been started in November 2016.

What causes delay?

• The delay in finalising the dual control mechanism cause certain delay which compelled the Govt. to announce a new rollout date i.e 1st July, 2017.
• A revised rollout date slowed down the GST migration process a little bit.

What next?

• Next GST Council meeting is scheduled on 18th February and draft CGST and IGST bill is expected to be finalised.
• The draft legislations are expected to be tabled before parliament in the second leg of the Budget Session starting from 9th March, 2017.
• Passing of these bills by the Parliament will pave the way for GST rollout from 1st July, 2017. But for state GST every state has to pass their own GST act.

Thus GST has not got stuck. It is certainly moving and hoping to reach its destination by the specified date i.e 1st July, 2017.