GST: A Transformational Tax Reform

Erscheinungsjahr 2019
ISBN: 978-93-327-0468-8
Verlag: Academic Foundation

Buch, Englisch, 192 Seiten, Hardback, Format (B × H): 159 mm x 235 mm

It would be no exaggeration to say that the GST is one of the most important reforms in post-independent India. Its impact is multi-layered, ranging from tax behaviour to strengthening the federal polity to ensuring fiscal equity.

The book carries a foreword by India’s finance minister Arun Jaitley.

Autoren/Hrsg.

Fachgebiete

• Geisteswissenschaften Geschichtswissenschaft Geschichtliche Themen Wirtschaftsgeschichte
• Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung
• Wirtschaftswissenschaften Wirtschaftswissenschaften Wirtschaftsgeschichte
• Wirtschaftswissenschaften Volkswirtschaftslehre Volkswirtschaftslehre Allgemein Geschichte der VWL
• Wirtschaftswissenschaften Volkswirtschaftslehre Volkswirtschaftslehre Allgemein Geldwirtschaft, Währungspolitik

Inhaltsverzeichnis

- Contents
- List of Tables and Figures
- Foreword
- Acknowledgement
- Introduction
- I
- Evolution of GST
- 1. The GST Story
- 2. The Indian GST Story
- 3. Debates that Shaped the GST
- 4. GST and Revenue Buoyancy
- 5. GST: A Boost to Domestic Manufacturing
- 6. GST and Ease of Doing Business
- II
- Implementation of GST
- 7. GST Implementation: Rates and Exemption Regime
- 8. GST and Compliance Verification
- 9. GSTN for Implementation of GST
- 10. Impact of GST on Industry
- III
- Policy Prescriptions Going Forward
- 11. Expanding GST’s Taxable Base
- 12. GST and Exports
- 13. GST and Reforms in Tax Administration
- 14. GST and Dispute Resolution
- 15. GST and Institution Building
- 16. Conclusion
- IV
- Annexures and Appendices
- Annexures
- Annexure 1: GST Exempted Goods
- Annexure 2: GST Exempted Services
- Annexure 3: IGST Exemptions under GST
- Appendices
- Appendix 1: Business Rules for Registration
- Appendix 2: Business Rules for Payment of Duty
- Appendix 3: Business Rules for Scrutiny of Returns under GST

Über Autor(innen)

V.S. Krishnan is a senior civil servant belonging to the Indian Revenue Service with wide experience in handling matters relating to Indirect Tax Policy. In the early part of his career he served as the Member of the Tax Research Unit, where he was associated with the formulation of four Union Budget. He has worked extensively on improving the Compliance Verification system through contributions to the preparation of the Audit Manual (under a Canadian Project) and a Return Scrutiny model (under the Asian Development Bank). He was conferred with the Presidential award for his Distinguished Record in 1999. He was closely associated with the evolution of the GST and was also Director on the board of GSTN.