GST transition preparedness urges roadmap, IT automation and audit integration to ensure smooth implementation and compliance.
The address identifies preparatory deficiencies from the VAT transition likely to affect implementation of a national Goods and Services Tax and recommends a roadmap to resolve legacy issues, prioritise IT automation and mandatory e filing, integrate intra and inter state units, refine risk based audit selection, and implement comprehensive cross verification of dealer returns to reduce revenue leakage and stabilise administration under GST.

Goods and Services Tax: phased rollout with transitional dual-rate and IT modernization to integrate taxation and improve collections.
Goods and Services Tax implementation should follow a consensual, phased approach allowing a transitional dual rate structure while preparing Central and model State GST legislation and requisite Constitutional amendment. A mission-mode computerization of States' commercial tax administration and an Empowered Group to design the GST IT platform are to underpin e-services and systematic roll-out, enabling input tax credit, market integration, improved collections and simplified tax procedures.

State demand for settlement of central tax dues as precondition to GST rollout, seeking early resolution before implementation.
The state conditioned GST implementation on early settlement of its pending central-tax claim, asserting losses in central-tax receipts due to the prior Value Added Tax regime for three financial years and demanding prompt discharge by the Centre as a precondition to proceed; unresolved dues and ignored reminders have produced a sense of distrust between governments.