It was felt by the Government of India that the Constitution of India has to be suitably amended before dual GST could be implemented. Accordingly, it was decided to form a Joint Working Group under the Chairmanship of Additional Secretary (Revenue), Member Secretary, Empowered Committee (Co-Chairman) and senior officers from the Ministry of Law, Department of Revenue and State Governments. Several meetings of this Group were convened by the Government of India and after taking the views of the States representatives and in consultation with the Department of Law & Justice, Constitutional Amendment Bill for GST was drafted by the Government of India. Subsequently, two more draft Constitutional Amendment Bills were received from the Government of India for consideration of the Empowered Committee. The Empowered Committee considered the three drafts of the Constitutional Amendment Bills sent by Government of Indian in its meetings held on 4th August, 2010, 18th August, 2010, 20th September, 2010, 29th October, 2010 and 28th February, 2011.

After which the Central Government introduced the 115th Amendment Bill, 2011 in the Lok Sabha to facilitate the introduction of GST on 22nd March, 2011.