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V S Krishnan

V S Krishnan

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  • GST rate rationalisation: The larger objective

    25-02-2021 00:00:00

    Besides merging the rate slabs of 12 per cent and 18 per cent, the GST Council could consider phasing out exemptions to those commodities that were subject to VAT duty by the States

  • A compliance strategy for GST

    09-02-2021 23:13:00

    It is quite clear that to get the compliance benefit of the GST design, all economic entities must be brought within the tax net so that the invoice trail is established

  • GST boost to MSMEs

    17-05-2020 21:34:00

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

  • GST rates and the medical devices industry

    22-04-2020 22:40:00

    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

  • GST and dispute resolution

    04-09-2019 21:46:00

    Taxpayers would benefit from certainty in the assessment matters

  • Global trade and anti-dumping

    17-12-2017 22:38:00

    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

  • GST changes at Guwahati

    14-11-2017 22:43:00

    The government carried out the required course correction at the meeting

  • GST-compliance blues will melt away

    04-07-2017 22:39:00

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

  • GST: A second 'tryst with destiny'

    03-04-2017 22:39:00

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

  • V S Krishnan: Improving the GST model law

    27-08-2016 21:49:00

    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

  • V S Krishnan: Model GST law and dispute resolution

    26-07-2016 21:47:00

    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

    09-03-2016 21:48:00

    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: How GST can benefit Make in India

    08-03-2016 21:49:00

    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

  • V S Krishnan: GST and reforms in tax administration

    07-03-2016 21:48:00

    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