As you are aware, the 122nd Constitutional Amendment Bill, 2014 has already been passed by the Lok Sabha on 6th May, 2015 in the budget session of the Parliament for the introduction of Goods and Service tax (GST) in the Constitution of India and the same is pending before Rajya Sabha.

Co-extensively, in order to purport an effective implementation of GST in India, the Empowered Committee on 10th March, 2014 resolved to constitute a Joint Committee under the co-convenership of the Additional Secretary (Revenue), Government of India and the Member Secretary, Empowered Committee to look into the Report of the Sub-Group-I on Business Processes for GST and make suitable recommendations on various business processes to the Empowered Committee. It was also decided that the Joint Committee should also keep in view these business processes and return requirements necessary for IGST Model. Accordingly, a Joint Committee, in consultation with the Government of India, was constituted on 7th April, 2014. The Reports of the Joint Committee on Business Processes for GST were prepared accordingly.

Moreover, in order to engage with the stakeholders and invite comments from the public at large, the Ministry of Finance has decided to make available the draft Business Processes of GST. The comments/feedback on the same can be submitted through the MyGov.in portal, on which the discussion threads on GST would be made available shortly. Following are the draft reports on various business processes of GST.

• Report of the Joint Committee on Business Processes for GST on Refund Process
• Report of the Joint Committee on Business Processes for GST on Registration
• Report of the Joint Committee on Business Processes for GST Payment Process

The draft reports are available on http://dor.gov.in/scgst on which the links to the threads for discussions will also be made available shortly.