The GST Council, in its 31st meeting held on 22 December 2018 in New Delhi, approved the formation of a seven-member Group of Ministers (GoM) to undertake a detailed review of revenue trends under the GST regime and examine structural factors affecting revenue collection in certain States. The GoM has been tasked with analysing the reasons for deviations between actual revenue collections and the original assumptions made at the time of designing and implementing the GST system. This review will include an assessment of structural issues within the GST framework, implementation-related challenges, and other factors that may be impacting revenue performance across States. To support this exercise, the GoM will be assisted by a committee of experts drawn from the Central Government, State Governments, and the National Institute of Public Finance and Planning (NIPFP), who will conduct in-depth studies and share their findings with the Group. Based on these inputs, the GoM will formulate recommendations for consideration by the GST Council. The composition of the Group of Ministers and the expert committee was to be announced separately. This decision reflects the Council’s focus on strengthening the GST system through evidence-based review and cooperative federalism, with the objective of ensuring stable and sustainable revenue outcomes for both the Centre and the States.