Goods and Services Tax (GST)
Goods and Services Tax (GST) is India's unified indirect tax system introduced on 1 July 2017 to replace a fragmented structure of central and state-level indirect taxes with a destination-based, technology-driven framework. GST created a common national market, introduced a unified digital tax administration system and strengthened input tax credit across supply chains, while the GST Council provided a mechanism for Centre-State cooperation in shaping the regime.
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Timeline
1 August 2000
GST concept first proposed
The idea of introducing a nationwide Goods and Services Tax was formally proposed as part of India's efforts to create a more integrated indirect tax system.
1 November 2009
First discussion paper on GST released
The Empowered Committee of State Finance Ministers released a discussion paper outlining the proposed framework for implementing GST in India.
19 December 2014
Constitution Amendment Bill for GST introduced
The Constitution (122nd Amendment) Bill, 2014 was introduced in the Lok Sabha to provide the constitutional framework required for implementing GST across India.
3 August 2016
Constitutional Amendment approved by Rajya Sabha
The Rajya Sabha passed the Constitution (122nd Amendment) Bill, clearing a major legislative milestone for the introduction of GST.
8 August 2016
Lok Sabha approves GST constitutional amendment
The Lok Sabha passed the constitutional amendment required to establish the GST framework.
8 September 2016
President gives assent to GST constitutional amendment
The President gave assent to the Constitution (101st Amendment) Act, 2016, providing the constitutional foundation for India's GST regime.
12 September 2016
GST Council constitutional framework comes into effect
The constitutional provisions establishing the GST Council came into effect, creating a joint Centre-State mechanism for recommending GST rates, exemptions and other key aspects of the tax regime.
15 September 2016
GST Council constituted
The GST Council was constituted as the federal body responsible for making recommendations on the structure and operation of GST.
22 September 2016
First GST Council meeting held
The newly constituted GST Council held its first meeting, beginning the detailed Centre-State negotiations required to implement GST.
4 March 2017
CGST and IGST laws approved by GST Council
The GST Council approved the draft Central GST and Integrated GST laws as part of preparations for the nationwide rollout.
1 April 2017
GST rollout date finalised for 1 July
Following extensive Centre-State negotiations and legislative preparation, the government confirmed 1 July 2017 as the rollout date for GST.
30 June 2017
GST launch ceremony held in Parliament
A midnight ceremony was held in the Central Hall of Parliament to mark the transition to the new GST regime.
1 July 2017
GST comes into effect
India's Goods and Services Tax came into force, replacing multiple central and state indirect taxes with a unified GST framework.
1 August 2017
First monthly GST revenue collection recorded
The first full month of GST collections generated significant revenue, providing an early indication that the new tax system was operational at national scale.
1 April 2018
E-way bill system becomes operational nationwide
The nationwide electronic way bill system became operational for the movement of goods, replacing multiple state-level movement documentation systems with a common digital framework.
1 July 2018
GST completes first year
GST completed its first year with the government highlighting the creation of a common national market, technology-driven compliance and Centre-State cooperation through the GST Council.
1 April 2019
New GST return system begins development
The GST system continued evolving toward simplified digital return filing and stronger technology infrastructure for tax compliance.
1 April 2020
GST system supports formalisation during COVID-19
Despite the disruption caused by the COVID-19 pandemic, GST's digital infrastructure enabled businesses and governments to continue tax registration, filing and revenue administration remotely.
1 July 2021
GST enters its fifth year
GST continued expanding its taxpayer base and digital compliance infrastructure while the GST Council continued using Centre-State consensus to adjust rates, exemptions and procedures.
1 April 2022
GST collections cross ₹1.5 lakh crore monthly milestone
Monthly GST collections crossed the ₹1.5 lakh crore level, reflecting the growing scale of the tax base and economic activity captured by the GST system.
1 April 2023
GST records record annual collection growth
GST collections continued reaching new highs as the taxpayer base expanded, compliance improved and economic activity recovered following the pandemic.
1 April 2024
GST taxpayer base crosses 1.4 crore
The number of registered taxpayers continued increasing substantially compared with the launch period, reflecting the expansion of India's formal tax base.
1 April 2024
GST collections continue reaching record levels
Monthly GST collections repeatedly crossed the ₹1.7 lakh crore level, demonstrating the increasing scale of the unified tax system.
22 September 2025
Next-generation GST rate reforms take effect
A major restructuring of GST rates took effect, simplifying the rate structure through lower rates and exemptions across selected goods and services.
1 April 2026
GST annual collections reach new record
GST continued operating at substantially greater scale than at launch, with annual collections and the taxpayer base reaching record levels.
1 May 2026
GST taxpayer base reaches 1.65 crore
Government data showed that the number of GST taxpayers had increased from 66.5 lakh in 2017 to approximately 1.65 crore by May 2026, highlighting the expansion of India's formal tax base.
1 July 2026
GST completes nine years
GST completed nine years of implementation. The government highlighted its role in creating a common national market, expanding the taxpayer base and modernising tax administration through digital systems.