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A two day National Conference on “Taxation in India: Recent Trends and Development” was organized by the Department of Management and Commerce, Amrita Vishwa Vidyapeetham, Mysuru, from April 27-28, 2018. More than forty delegates from different states of India participated and presented papers in all the four technical sessions which were spread over two days.
The conference was conducted with the main objective of discussing the major issues related to the impact and implementation of GST in India. Even though GST is based on existing Central and State taxation laws, there are various challenges for a business entity that has yet to be addressed, especially for service providers and traders. Huge amounts of analysis have emerged over the last few months on the various aspects of GST. However, after the implementation of GST, it has become difficult to make sense out of the available flood of information. In order to throw light on these aspects, the conference was conducted on GST and technical papers were presented by the delegates on its four major aspects.
Mr. S Venkataramani, CA practitioner and member of GST council, Mr. Keshav Dongre CA, Mr. Vageesh Hedge CA and Mr. Puttaraju, Rtd., Additional Commissioner of Karnataka Appellate Tribunal, Mysuru, were the resource persons. Mr.S. Venkataramani, in his keynote address, highlighted the evolution of GST and elaborated on the need for GST regulation in the current context with practical examples and case laws. He went on to explain that Indian system of taxation of goods and services was characterized by cascading, distortion of tax on production of goods and services which leads to misallocation of resources, hampering productivity and slower economic growth. He described the amalgamation of the various indirect taxes into one tax. He also elucidated upon the breakup of GST into CGST, SGST, and IGST and elaborately explained with suitable examples. A broad analysis of GST guidelines and its impact on Indian trade and industry was offered by Mr. P. Puttaraju.
Well known Chartered Accountants of Mysuru, Mr. Vageesh Hegde, and Mr. Keshav Dongre, gave valuable inputs regarding valuation rules and input tax and general administration and management in the subsequent sessions. The four tracks of the conference were:
The session was chaired by Mr. Puttaraju The conference helped create awareness and clarity on GST for the common man providing a deep insight into the key changes that will come into play across the entire gamut of operations of an enterprise, the areas of potential legal exposure and problem in administration and management in the short and the long run.
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