Karnataka, Maharashtra, Uttar Pradesh, Gujarat and Tamil Nadu will hold permanent seats on a newly formed Goods and Services Tax (GST) Standing Committee. The panel will have 12 States in all — five large, four medium and three small — with the remaining seats rotating every two years. The Centre plans to partner the Goods and Services Tax Network (GSTN) in widening the tax base through data analytics and technology. India has roughly 1.7 crore registered GST taxpayers, and Business-to-Consumer (B2C) e-invoicing could be rolled out from 1 April 2027.