"Since we are working on a roadmap for GST, the empowered committee may be travelling abroad to some of the federal countries where the GST has been implemented countries such as Brazil would be relevant for us," Dr Asim Dasgupta, Chairman of the Empowered Committee of State Finance Ministers on VAT, said.

Goods, services tax

New The Government has already announced intent to introduce goods and service tax (GST) by April 2010.

Dr Dasgupta said that there are about seven models of GST and the joint working group set up would recommend an appropriate model for the consideration of the empowered committee.

Model form

Meanwhile, a committee of commissioners of taxes of State Governments has come out with a model VAT return form and VAT audit form in response to demands for commonality in such forms across the States.

"The empowered committee thinks this model may be adopted by the States after accommodating the local features. But a final view would be taken after an interaction with national level trade and industry bodies", Dr Dasgupta said.