The Finance Minister recently indicated that while GST is aimed to be implemented from April 1, 2017, the roll out would have to take place, at the very latest, by September 16, 2017, as after this date, the existing taxes on goods and services will cease to exist in terms of Section 19 of the Constitution
As both the Central and State governments struggle to resolve the contentious issues of dual control of assesses, the Goods and Services Tax (GST) implementation date on April 1 next year now looks virtually impossible, with some states even pitching for an alternate roll out date in September.