Page 2 - 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

V S Krishnan: Improving the GST model law

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

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

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

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