The deadline for registration under the Goods and Service Tax (GST) has been extended till 30th April, 2017

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The migration deadline to GST has been increased to 30th April; 2017 from the previous deadline of 31st March, 2017. GST would be rolled out from 1st of July, 2017 and would be instrumental for bringing about change in the Indian economy by minimizing the cascading implications that tax has on goods and services. The taxation structure would be more comprehensive with the coming into force of the GST.

Although seventy percent of the assesses have already migrated to the GST, the deadline extension would allow the enrollment of the remaining ones to GST. The “aggregate turnover” for the objective of migration to GST would be taken into consideration. The Central GST Bill, 2017, Integrated GST Bill, 2017, the GST (Compensation to states) Bill, 2017 and the the Union Territory GST Bill, 2017 have all been endorsed by the Lok Sabha.

A four tier taxation structure namely 5%, 12%, 18% and 28% have been suggested by the Goods and Services Tax Council (GST). To reimburse the states for the loss in revenue in the initial 5 years of the GST implementation on the topmost taxation slab, a tax would be levied on luxury goods. 

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