--- title: "Goods and Services Tax (GST) | Whitepill" canonical_url: "https://www.whitepill.in/milestones/goods-and-services-tax-gst" last_updated: "2026-09-07T19:14:02.577Z" meta: description: "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 in..." "og:description": "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 in..." "og:title": "Goods and Services Tax (GST) | Whitepill" "twitter:description": "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 in..." "twitter:title": "Goods and Services Tax (GST) | Whitepill" --- [All milestones](https://www.whitepill.in/milestones) Economy Government # Goods and Services Tax (GST) 1 July 2017 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. Published by [Whitepill](https://www.whitepill.in/about) on 7 August 2026 ## People involved [Narendra ModiPrime Minister of India](https://www.google.com/search?q=Narendra+Modi) [Arun JaitleyFormer Union Minister of Finance](https://www.google.com/search?q=Arun+Jaitley) [Nirmala SitharamanUnion Minister of Finance](https://www.google.com/search?q=Nirmala+Sitharaman) [Hasmukh AdhiaFormer Revenue Secretary, Ministry of Finance](https://www.google.com/search?q=Hasmukh+Adhia) [Shaktikanta DasFormer Revenue Secretary, Ministry of Finance](https://www.google.com/search?q=Shaktikanta+Das) ## 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. ## Resources - [newspib.gov.in](https://www.pib.gov.in/newsite/printrelease.aspx?relid=167023) - [newspib.gov.in](https://www.pib.gov.in/newsite/PrintRelease.aspx?relid=180314) - [officialgstcouncil.gov.in](https://www.gstcouncil.gov.in/about-us) - [newspib.gov.in](https://www.pib.gov.in/PressReleasePage.aspx?PRID=2279318)