A formal change is called an amendment, or addition. To amend the Constitution, it has to be voted on by both houses of Congress by a two-thirds majority. If approved, it becomes a formal proposal, and is sent to the state legislatures to be ratified.
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The Constitution provides that an amendment may be proposed either by the Congress with a two-thirds majority vote in both the House of Representatives and the Senate or by a constitutional convention called for by two-thirds of the State legislatures.
The amendment should be clear and concise. It should state the changes that are being made and the effective date of the changes. All parties should sign the amendment electronically, ensuring that everyone has agreed that these changes have been made. You could use a template for your contract amendments.
A constitutional amendment can be initiated by the Legislature if it passes both houses by a two-thirds vote. A constitutional amendment does not need the Governor's signature, but becomes part of the constitution only if the electorate approves it at the next general election.
An amendment may be proposed by a two-thirds vote of both Houses of Congress, or, if two-thirds of the States request one, by a convention called for that purpose. The amendment must then be ratified by three-fourths of the State legislatures, or three-fourths of conventions called in each State for ratification.
Art. V ( The Congress, whenever two thirds of both Houses shall deem it necessary, shall propose Amendments to this Constitution, or, on the Application of the Legislatures of two thirds of the several States, shall call a Convention for proposing Amendments. . .. ).
Congress may submit a proposed constitutional amendment to the states, if the proposed amendment language is approved by a two-thirds vote of both houses. Congress must call a convention for proposing amendments upon application of the legislatures of two-thirds of the states (i.e., 34 of 50 states).
In order to amend the Constitution to enable introduction of GST, the Constitutional (122nd Amendment) Bill, 2014 was introduced in the Parliament. The Constitution Amendment Bill was passed by the Lok Sabha in May, 2015.
Sixteenth Amendment. The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.