2. GST IMPLEMENTATION : THE ROAD MAP  The implementation of GST will require crossing 3 milestones: I) Legal Framework II) IT Infrastructure III) Change Management THE PROPOSED DATE OF INTRODUCTION OF GST IS APRIL 01, 2017

3. GST IMPLEMENTATION : THE ROAD MAP  Legal Framework Ratification by 50% of the States by September 2016 Presidential assent to Constitution Amendment Formation of GST Council Recommendation of Model GST Laws by GST Council Cabinet Approval for the CGST and IGST laws by Centre and for SGST laws by ALL States Passage of CGST and IGST laws in the Centre and passage of SGST laws in All States Notification of GST Rules

4. GST IMPLEMENTATION : THE ROAD MAP  IT Infrastructure Goods and Services Tax Network (GSTN) Back end systems of Centre and States ( to be ready by end December) Testing of GST Infrastructure --- January to March 2017 ALL FILING AND PAYMENT OF TAXES WILL BE ONLINE ONLY

5. GST IMPLEMENTATION : THE ROAD MAP  Change Management 60000 officials of Centre and State Governments to be trained Training on GST Laws Training on GST IT System --- December 2016 to March 2017 Out reach and sensitization for trade and industry --- by March 2017