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Goods and Services Tax rollout chronicled as a national reform tracing origin, enactment across states, and implementation framework. The case study chronicles the birth and rollout of the Goods and Services Tax (GST) in India, tracing its origin from the Kelkar Task Force recommendations through the enactment of State SGST laws, the fitment of tax rates, the peculiarities of the Indian GST model, and the development of the IT infrastructure that enabled registration, returns and compliance for the nationwide launch on 1 July 2017.
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<h1>Goods and Services Tax rollout chronicled as a national reform tracing origin, enactment across states, and implementation framework.</h1> The case study chronicles the birth and rollout of the Goods and Services Tax (GST) in India, tracing its origin from the Kelkar Task Force recommendations through the enactment of State SGST laws, the fitment of tax rates, the peculiarities of the Indian GST model, and the development of the IT infrastructure that enabled registration, returns and compliance for the nationwide launch on 1 July 2017.