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  • 30-Jun-2020 | V S Krishnan

    Tranformational tax reform

    GST has achieved a lot in three years, but there is an unfinished agenda

  • 17-May-2020 | V S Krishnan & Deepraj Pathak

    GST boost to MSMEs

    The definitional changes made for MSMEs would address the problem of "dwarfism"

  • 22-Apr-2020 | V S Krishnan

    GST rates and the medical devices industry

    Let us use the GST rate regime to build up a strong domestic industry in sectors like pharmaceuticals and medical devices that can play to our strengths in labour-intensive production

  • 04-Sep-2019 | V S Krishnan

    GST and dispute resolution

    Taxpayers would benefit from certainty in the assessment matters

  • 17-Dec-2017 | V S Krishnan

    Global trade and anti-dumping

    Member countries of the WTO have the responsibility to exercise restraint in invoking the anti-dumping provisions. Unfairly invoked duties can unleash a trade war and diminish growth in the world econ

  • 14-Nov-2017 | V S Krishnan

    GST changes at Guwahati

    The government carried out the required course correction at the meeting

  • 04-Jul-2017 | V S Krishnan

    GST-compliance blues will melt away

    GST Council has taken several decisions to ensure easy migration for SMEs to the new system

  • 30-Jun-2017 | V S Krishnan

    GST launch at midnight today: Promises, pitfalls of the historic tax reform

    Under GST, the small and medium industries would have to handle things on their own

  • 06-Jun-2017 | V S Krishnan

    GST transitional issues: What more needs to be done

    Transitional rules were recently approved by the GST Council in the meeting held on June 3

  • 03-Apr-2017 | V S Krishnan

    GST: A second 'tryst with destiny'

    There is need to reform the indirect tax administration at the Centre and in the states

  • 27-Aug-2016 | V S Krishnan

    V S Krishnan: Improving the GST model law

    A shift in concept of value from 'transaction value' to 'self-declared invoice value' would help redress the most retrograde feature of the GST Model Law

  • 26-Jul-2016 | V S Krishnan

    V S Krishnan: Model GST law and dispute resolution

    Creation of a technical secretariat, doing away with the distinction between suppression and non-suppression cases, and subjecting minor procedural infringements to non-appealable levies could help cr

  • 09-Mar-2016 | V S Krishnan

    V S Krishnan: Revenue buoyancy in the GST

    Even with less than ideal design features, the state VAT pushed up revenues. The GST, with an improved design and a fully integrated IT system for both the Centre and the states, will fare better

  • 08-Mar-2016 | V S Krishnan

    V S Krishnan: How GST can benefit Make in India

    The goods and services tax will level the playing field for different sectors of industry, including domestic manufacturing. It will also promote the making of a common market by eliminating inter-sta

  • 07-Mar-2016 | V S Krishnan

    V S Krishnan: GST and reforms in tax administration

    Successful implementation of the goods and services tax hinges on the quality of tax administration reforms that the states can carry out. The CBEC's experience can offer useful lessons to the states