The Government of India introduced Constitution (One Hundred Fifteenth Amendment) Bill, 2011 in Lok Sabha on 22nd March, 2011 to facilitate the introduction of GST. The draft was sent to the Parliamentary Standing Committee on Finance. After detailed deliberations, the Parliamentary Standing Committee on Finance submitted its Report in August, 2013. A revised draft of the Constitutional Amendment Bill for the GST was received from the Government of India on 18th September, 2013 for the comments of the Empowered Committee. It was decided by the Empowered Committee to constitute a Committee of the Principal Secretaries/Secretaries and Commissioners of Commercial Tax to give recommendations on the revised Constitution (One Hundred Fifteenth Amendment) Bill, 2013, sent by the Government of India. The Committee submitted its report on 14th October, 2013. The recommendations of the
Committee and the revised draft sent by the Government of India were considered by the Empowered Committee in its meeting held on 18th and 19th November, 2013 in Shillong and a final view was taken. The recommendations of the Empowered Committee were considered by the Government of India and a re-revised draft Constitutional Amendment Bill was sent to the Empowered Committee on 18th March, 2014 for consideration.