Accusing Modi of "destroying" the economy with his two decisions, he said had the PM taken the advice of Manmohan Singh he would not have rolled out demonetisation and GST.
The GST, which replaced a tangle of local taxes and entry levies, saw a chaotic roll-out on July 1, 2017, following a decade of political debate but only three months of concrete planning.
Gandhi took a swipe saying the "PM now wants implement what he once called Congress party's Grand Stupid Thought".
Gandhi while campaigning in Gujarat had earlier this week dubbed the Goods and Services Tax (GST) as the "Gabbar Singh Tax" and has been mocking Jaitley with his one-liner tweets everyday.
The Finance Minister took potshots at opposition parties' decision to observing November 8 as a 'Black Day', saying the move displays their faith in cash economy.
Rahul Gandhi, who arrived here in the morning at attend a rally by Thakore, said that PM Modi imposed demonetisation last year on a personal whim, pushing lakhs of people into distress.