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करीब दो दशक से अधिक समय की लंबी प्रक्रिया के बाद आखिरकार देश को 1 जुलाई, 2018 को नया टैक्स सिस्टम मिला। आईए डालते हैं नजर जीएसटी के इस दो दशक के सफर पर
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– वर्ष 2000 में एक कमेटी का गठन किया था जिसका नाम एम्पावर्ड कमेटी (ईसी) रखा गया था। इस कमेटी से पूछा गया कि वे बताएं कि इस मसले पर क्या करना चाहिए। ऐसा इसलिए क्योंकि केल्कर कमेटी ने वस्तु एवं सेवाकर (जीएसटी) की सिफारिश की थी।
– इसके बाद वर्ष 2003 से नए कानून की दिशा में प्रयास शुरू कर दिया गया। अगले साल 2004 में एनडीए की सरकार चली गई।
– वर्ष 2006-07 की बजट स्पीच के दौरान तत्कालीन वित्त मंत्री ने जीएसटी पर बात बढ़ाई और बताया कि इसे 1 अप्रैल 2010 से लागू करने का प्रयास किया जाएगा।
– वर्ष 2009 में एक प्रस्ताव का मसौदा तैयार किया गया।
– वर्ष 2011 में संविधान संशोधन बिल तैयार कर सरकार ने इसे बिल को लोकसभा में पेश किया। यह 115वां बिल था।
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यह बिल मार्च 2014 में लोकसभा में आया लेकिन लोकसभा भंग होने के चलते पारित नहीं हो पाया। इसके बाद चुनाव आ गए और ये बिल भी लैप्स हो गया।
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अगले महीने जून 2014 में ही सरकार ने बिल को सदन में पेश करने की अनुमति दी और फिर इसे ईसी के पास भेज दिया गया।
– एम्पावर्ड कमेटी (ईसी) ने काम किया और दिसंबर 2014 में लोकसभा में ये संशोधित बिल पेश हो गया।
लोकसभा में इस पर विचार विमर्श होने के बाद और मई 2015 में इसे लोकसभा में पारित कर दिया गया।
– इसके बाद इसके राज्यसभा में भेजा गया। यहां पर राज्यों ने इसपर अपनी सिफारिशें दीं।
– इस बिल पर काफी बहस होने के बाद इसे राज्यसभा ने सेलेक्ट कमेटी के पास भेज दिया।
– 3 अगस्त 2016 को बिल राज्यसभा में कुछ संशोधन के साथ पास किया गया।
– आर्टिकल 368 (संविधान का संशोधन कैसे हो) के तहत दोनों सदनों के विशेष बहुमत और कुल संख्या के आधे बहुमत के अलावा आधे राज्यों के विधानमंडल की सहमति भी जरूरी होती है।
– दिल्ली और पुडुचेरी को राज्य मानने के बाद कुल राज्यों की संख्या 31 हो गई। इस तरह 16 राज्यों के समर्थन की जरूरत हुई। राज्यों से कहा गया कि वे अपने अपने यहां संकल्प पारित करें। इस पर सबसे पहले असम और फिर बिहार ने सहमति दिखाई।
– 2 सितंबर, 2016 को 16वें राज्य के रूप में राजस्थान ने इसे विधानसभा में पारित कर दिया। इसके बाद 8 सितंबर, 2016 को राष्ट्रपति ने इस पर हस्ताक्षर किये और यह अधिनियम बन गया। यह 101वां संविधान संशोधन अधिनियम था।
– 12 सितंबर 2016 को धारा 12 को लागू किया गया और GST काउंसिल का गठन हुआ। एक्ट में स्पष्ट किया गया था कि कानून के लागू होने से ठीक एक साल बाद सभी कानून जो कि जीएसटी से जुड़े हैं उन्हें खत्म कर दिया जाएगा।
– इस तरह इसे 16 सितंबर 2016 को लागू कर दिया गया। यदि 16 सितंबर 2017 तक जीएसटी लागू नहीं होता तो सभी कानून (अप्रत्यक्ष) खत्म हो जाते।
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