The Empowered Committee of State Finance Ministers on VAT will submit a report relating to the broad framework of goods and service tax (GST) to the finance ministry by the month end.Finance Minister P Chidambaram has announced that the GST will be implemented throughout the country with effect from April 1, 2010."The GST model and its roadmap is being finalised by the Empowered Committee and we will submit it to the finance minister by the end of this month," the Empowered Committee chairman Asim Dasgupta told reporters after the panel's meeting with the finance minister.Dasgupta, who is also the finance minister of West Bengal and has been instrumental in the implementation of VAT, said, "It (GST) will be a dual VAT," while declining to give further details of the recommendations.