GST implementation committees to coordinate IT readiness, draft model CGST/IGST/SGST laws and recommend tax rates.
Formation of two committees to facilitate GST implementation from 1.4.2016. A Steering Committee, co-chaired by the Additional Secretary (Department of Revenue) and the Member Secretary (Empowered Committee of State Finance Ministers), including Department of Revenue, CBEC, GSTN and State representatives, will monitor IT preparedness, finalise Sub-Committee reports on GST mechanics, draft model CGST, IGST and SGST laws/rules, coordinate stakeholder consultations and oversee officer training. GSTN will prepare IT infrastructure for online registration, returns and refunds while States prepare backend systems.

GST threshold changes could exempt small traders from registration and provide concessional rates; interstate sales excluded.
Proposed GST threshold rules set turnover bands determining registration and liability: below a low-end threshold no registration or GST payment; between lower and upper thresholds liable to a concessional tax rate; concessional rate excluded for inter State supplies; GST Council to fix the concessional quantum and the standard rate; reduced threshold proposed for Northeastern areas.

Constitution Amendment Bill referral to select committee secures legislative scrutiny ahead of GST enactment process
A proposed Constitution Amendment Bill for rollout of the goods and services tax was referred to a Select Committee after opposition parties insisted on detailed legislative scrutiny in the Upper House where the government lacked comfortable numbers; the Select Committee of twenty one members was directed to examine the Bill and report by the end of the first week of the Monsoon session.

Goods and Services Tax rollout requires constitutional amendment and state ratification before enactment and technical readiness.
The document emphasises that implementing the Goods and Services Tax requires a sequence of legal and administrative steps: passage of the constitutional amendment through the Upper House and ratification by at least half the state legislatures, followed by enactment of the GST law; additionally, the Centre and States must agree on tax rates and modalities and establish an IT backbone to integrate central and state indirect taxes.