Finding no common ground on the issue of dual control or cross empowerment that deals with assessee jurisdiction, the Goods and Services Tax (GST) Council's 7th meeting that came to an end on Friday raised grave concerns about its April 1 implementation date while Finance Minister Arun Jaitley saying that he was trying his best."I am trying my best (on deadline of April 1). I don't want to hasten the process of discussion and don't want to delay the implementation," Jaitley said at a press briefing after the Council meet ended.The Finance Minister however said: "There was no issue raised on dual control today as we were working on legislations."The drafts of Central GST (cGST) and the compensation law have been mostly approved with the only portions relating to dual control being left out, he added.Jaitley said that the two principle issues that still remain before the Council are Integrated GST (iGST) and cross empowerment. "In iGST, definition of territory of states is pending. And the division of authority between assessing authorities of Centre and states is pending. The two issues will be taken up together at the next meeting on January 3-4," he added.