Dr K J Joseph - Professor & Director

View More

Anoop S Kumar holds a degree in Mechanical Engineering from MG University, Kerala. After working in India and abroad in the mechanical construction industry for a while, he joined Dept. of Economics, University of Hyderabad for the MA in Economics program. Later, he completed M.Phil. and Ph.D. in Economics from School of Economics, University of Hyderabad. 

He primarily carries out research in the areas of international finance and macroeconomics, financial econometrics and applied timeseries modeling.  Anoop has around 30 research articles to his credit till date. Anoop’s research has been published in journals of repute such as Physica A, Singapore Economic Review and Journal of Public affairs. Further, he has articles published in various edited volumes. He has presented his research at various national and international conferences.

 Prior to joining GIFT, he was associated with academic institutions such as BITS Pilani KK Birla Goa Campus, Central University of Andhra Pradesh and SRM University.

Google scholar link

Detailed CV

RESUME

      Name                                   :    JENNY THEKKEKARA
      Email                                    : Jennycts5[at]gmail[dot]com
      Educational Qualification      :    LL.M
      University                              :    Mahatma Gandhi University 
      Year of Joining                      :    1993
      Areas of Interest                   :    Indirect Tax Laws, GST,  Tax Reforms etc.
      Experience                           :    25 Yrs.

1. Publications

a) Journal
      Kerala Tax Reporter [KTR] – Editor. It is a monthly Law Journal Published by the Institute. Reporting Supreme Court and High Court Judgments on Sales Tax, Value Added Tax, Goods and Services Tax, Agricultural Income Tax, Entry Tax, Money Lenders Act. etc. It also publishes Articles, Government Notifications, Circulars and Clarifications on the related subjects. 

b) Book

• Complete Book on Value Added Tax – Published by Kerala Today.com       Co-authors S. Anilkumar, (Advocate, High Court of Kerala) & Sri. M.L.Paul (3 editions in 2005, 2008 & 2009).
• The Kerala Tax on Luxuries Tax Act, 1976. “This Book Contains Notes, Comments, case laws relating to Luxuries Tax Act, 1976. Co-authors:         Sri. V. Murukeshkumar & Sri. M.L.Paul.
•  Comprehensive Book on VAT Published by Gulati Institute of Finance and Taxation [GIFT] in 2015 Co-author Sri. M.L.Paul
•  A Book on Kerala Value Added Tax Act, with notes, illustrations and case laws published by GIFT in 2017.

c) Publication of Training Material

• “Value Added Tax Act, 2003” - Training material for the use of the officials of Commercial Taxes Department.  Co-authors : Sri.R. Sreekumar, Sri.M.L.Paul.
•  “Statutory Forms” – 120 Forms as per the KVAT Rules, 2005 & KVAT Amendment Rules, 2005, were published exclusively for training the officials of Commercial Taxes Department. – (Co-author: Sri.M.L.Paul and  Dr.N. Ramalingam).
•  “Compendium of Circulars” - Circulars issued by the Commercial Taxes Department, Government of Kerala from 1.4.2005 to 31.3.2008 (156 Circulars) were compiled and published for the use of officials of the Commercial Taxes Department. Dr.N.Ramalingam, Sri.M.L.Paul Faculty, CTS were involved in the compilation work.
•  “Schedules under Kerala Value Added Tax Act, 2003” (as amended by Kerala Finance Act, 2009)   -  (Co-author:  Sri.M.L.Paul).
• Training material for the use of Check-post Intelligence Wings of the Commercial Taxes Department Officials (Co-author Sri.M.L.Paul).

2. Project Report Submitted to Planning Board
(i) Simplification of the Provisions and Procedure under KVAT Act, 2003 and KGST Act, 1963 for Revenue Augmentation.

(ii) Compilation of Decadal Amendments (2005-2015) of Kerala Value Added Tax Act, 2003 with Notes, Illustrations and Case Laws – For the Easiness of Tax Collection.

(iii) Compilation of KVAT Rules, 2005 and Forms (2005-2015) – For the Reference of Tax Administration.

(iv) Compendium of Circulars, Notifications and GIST of Clarifications (2005-2015) under the VAT Regime- For the Reference of Assessing Authorities.

3. Comments on GST Model Law Submitted to Government of Kerala
4. Policy Note submitted to Government of Kerala
(i) Proposal for Clarificatory Amendment on the provisions of Sec. 8(f) (v) (ii) of KVAT Act, 2003. 

(ii) Commodities differing rates under the VAT in Kerala and Tamil Nadu.

(iii) Policy Note submitted to Government of Kerala, in the light of decision of Hon’ble Kerala High Court in Cochin Blue Metal (P) Ltd. Vs. Intelligence Officer in order to plug the leakage of revenue. 

(iv) Proposal for ceiling “Total Turnover” for dealers in Cooked Food opting compounding u/s. 8(c) (i) of KVAT Act, 2003.

(v) Proposal for re-introducing tax on rice, wheat, maida and sooji under the KVAT Act, 2003.

(vi) Audit of Accounts under KVAT Act, 2003 and Income Tax Act, 1961- Conciliation Required.

(vii) Proposal for enhancement of rate of tax of “used motor vehicle”. 

(viii) Proposal to impose tax on textiles, may be made at par with readymade garments.

(ix) Proposal for tax liability on Kudumbasree units importing goods from outside the State.

(x) Enhancing the rate of TDS on Transfer of Right to use from 4% to 5% under section 10 (1A) to make it at par with VAT rate – Amendment Proposed in Section 10.

6. Courses 
a) Post Graduate Diploma in Goods and Services Taxation [PGD-GST]
    Subject: Paper I        :    Goods and Services Tax: Law and Practice.
                  Paper II        :    Goods and Services Tax: Law and Practice.
                  Paper V Part B    :     General Laws of Taxation.

b) Post Graduate Diploma in Taxation
      Subject    :    General Laws of Taxation
                      :    Kerala Value Added Tax: Law and Practice
c)  Diploma in Sales Taxation
Subject    :     Kerala Value Added Tax: Law and Practice

7. Training
a) Sales Tax Practitioner Training – Training Co-ordinator and resource person.

b) Diploma in Sales Taxation Holder’s Training (DST Holders) Training                
Co-ordinator and resource person.

c) Training on KVAT Act, to Kerala Commercial Taxes Department.

d) Training on KVAT Act to Commercial Taxes Department, Sikkim.

e) Training on KVAT Act to Commercial Taxes Department, Bihar.

f) Training on Constitutional aspects of GST to Taxes Department of Maharashtra.

g) On the Job Training to the Higher Secondary Students of Higher Secondary School, Olathanni.

h) Training to Students of Mulavana Higher Secondary Vocational School Students on VAT.

i) Teachers Training for Vocational Higher Secondary Education, Govt. of Kerala on KVAT.

j) Training to Micro Enterprises Consultants of Kudumbashree Units at Trivandrum, Ernakulam and Kozhikode. 

k) Performance Improvement Programme (PIP) – Training to members of Kudumbashree Units. Conducted training to 1736 members. 

8. Projects
1) Legal and Fiscal Effects of the Proposed Commercial Venture of Kerala Medical Service Corporation Ltd. 

2) Building Institutional Capacities of the Kudumbashree Units for Sustainable Growth and Development.

3) Selection of Skill Training Institutes for Accreditation by the Kudumbashree Mission.

4) Developing Database of the Micro Enterprises under the Kudumbashree Mission.

5) Impact Assessment of Tax Automation of Commercial Taxes Department of State of Kerala, Project undertaken in association with Ernest & Young) GIFT - Project Member.

6) Report on legal & Fiscal effects of the proposed commercial venture of Kerala medical service corporation Ltd.- Project Member.

7) Legal and Revenue implications of VAT on Textiles and Sugar. A Study on the Additional Resource Mobilisation for State of Kerala – Project Member.

8) A Study on Mobilization of Additional Resources by Taxing Hoardings – Project Member.

9) Revenue collection of 20% rated White Goods: A Study for Kerala – Project Member.

10) Government of India Project – “Uniform Commodity Nomenclature, Classification & Coding [UCNCC] for Inter-State and Intra-State Taxation in India” – Project Member.

11) “Taxation of Petroleum Products: Policy Strategy in the context of Dismantling of Administered Pricing Mechanism – A Study with Special Reference to Kochi Refineries Ltd.”- Project Member.

9. Working Papers
1) Tax, Turnover and Quality analysis of Petrol & Diesel of Oil Marketing Companies in Kerala – Co-authors: Smt. L.Anithakumary, Smt. Shyama Nair, & Dr.N. Ramalingam.

2) Collection, Collation, Analysis & Reports Generation of Dealer – wise Data of Commercial Taxes Department, Government of Kerala (Periods: 2005-06, 2006-07, 2007-08)- Concept Development & Facilitation: Dr. Ramalingam. District  Co-ordinators: Sri.M.L.Paul & Smt.L.Anithakumary (Kollam, Idukki & Mattancherry): Smt. Shyama Nair (Alappuzha& Trissur): Dr.C.S.Venkiteswaran (Palakkad, Kannur & Kasargod): Dr.Jose Sebastian (Malappuram, Kozhikkode & Wayanad): Dr.Thomas Joseph (Pathanamthitta & Kottayam) & Dr.N.Ramalingam (Thiruvananthapuram & Ernakulam).

3) Charging Provisions under the KGST Act, 1963: Proposals for Simplification- CTS Working Paper No. 6/98. Co-authors: Shri. S. Radhakrishnan Thampi, & Shri. K. Gopakumar.

4) Entry Tax on textiles & Tobacco – CTS Workin Paper No. 3/99.  
Co-author:  Shri. K. Gopakumar.

5) Widening of Turnover Tax Base: A Short Term Additional Resource Mobilization Programme in the context of Fiscal Crisis of Kerala – CTS Working Paper               No. 10/2001.  Co-author: Shri. K. Gopakumar.

10. GST Training
    Training on GST imparted to various sectors

•  Sales Tax Practitioners
•  Sales Tax Consultants
•  Kerala State Electricity Board
•  Traders
•  Kudumbashree Officials
•  Co-operative Bank employees
•  Kerala Water Authority
•  Commercial Taxes Department

11. Committee Member
    Committee Member in drafting of Kerala Value Added Tax Act, 2003.

12. Paper Presentation in Workshop & Seminar
a) Paper presented on changing taxation regime – Legal concerns at Govt. Law College Ernakulum
b) Paper on “tax avoidance or tax evasion” in the light of decision in vodafone case at GIFT
c) Presentation on Kerala Finance Bill, 2015 to Sales Tax Practitioners at GIFT
d) Presentation on Kerala Finance Bill, 2016 to Sales Tax Practitioners at GIFT
e) Presentation on Budget Tax Matters, 2016 to Sales Tax Practitioners at GIFT
f) Presentation on Kerala Finance Act, 2016 to Tax Consultants  at GIFT

13. Updating of Statutes
a) Kerala Value Added Tax Act, 2003
b) Kerala General Sales Tax Act, 1963

 

Kiran Kumar Kakarlapudi is currently an Assistant Professor at Gulati Institute of Finance and Taxation (GIFT), Thiruvananthapuram. He holds a PhD degree in Economics from Centre for Development Studies (CDS), Trivandrum.

His research broadly focuses on applied development economics with an emphasis on finance and inclusion. He also researches on issues relating to innovation both at micro and macro level, and labour market impacts of innovation and technology.

Previously he worked as a consultant at United Nations Economic and Social Commission for Asia and the Pacific (UN-ESCAP) in South and South-West Asia (SSWA) based in New Delhi where he was part of preparing inputs for Common Country Assessment (CCA) of Bangladesh and Maldives and a report on South Asia and COVID-19. He joined National Research Program on Plantation Development (NRPPD) at Centre for Development Studies as a post-doctoral fellow.  

His research has been published in various journals and edited volumes. He has presented his research at various national and international conferences both in India and abroad.

 

Detailed CV

Detailed CV

Dr. Renjith P.S.’s primary research focuses on Public Finance, Economics of Finance, and Applied Econometrics; specifically, on the expenditure and debt policies of the national and sub-national governments.

Renjith completed his bachelor’s degree in economics from the University of Kerala before joining the Department of Econometrics, Madras University for his post-graduation. He did his Ph.D. in Economics at the Madras School of Economics, Chennai on ‘Issues of Sub-national Debt in India’.

His work has featured in several Scopus-indexed journals including Margin: The Journal of Applied Economic Research, Journal of Asia Pacific Economy, and Public Finance and Management. He has also presented his research in a number of national and international conferences and served as a resource person in various workshops and training.

Prior to joining GIFT, Renjith was an Assistant Professor in Economics at Christ (Deemed to be University), Bengaluru. He has held research positions at academic institutions such as the Centre for Development Studies, Thiruvananthapuram, and Madras School of Economics, Chennai.

Detailed CV

 

Personal Profile

• Age                    :  55 Years,          
• Designation        : Associate Professor
• E                        :  thomasjosephgift [at] gmail [dot]com
• O                        :  0471 2593960, 2596970
• M                       :  9847056960

 

Educational Qualification

• Ph.D in Personnel Management – 1995 — Kerala University
• M.Com in Financial Management – 1986 — Kerala University
• B.Com in Cost Accounting – 1984 – Kerala University

Professional / Technical

• LL.B in Taxation Laws – 1989 – Kerala University
• Office Automation Course – 2002 –HRD MINISTRY
• Tally Accounting Package – 2004 -Tally Academy

     PRESENT ACADEMIC POSITIONS

• Associate Professor, Gulati Institute of Finance & Taxation (GIFT) (since 2008)
• Research Supervisor, Post Doctorate Fellowship, Indian Council for Social Science Research (ICSSR) since 2016.
• Research Supervisor, Cochin University of Science & Technology (CUSSAT) since 2018.
• Project Director, ICSSR Funded Project tiled GST & Cooperative Federalism since 2018
• Subject Expert & Member, Monitoring Authority constituted by the Govt of Kerala for regulating the Direct Selling/ MLM business in Kerala vide GO(P) No. 8/CAD/2018 dtd .4/6/2018
• Member , Board of Studies , Marian Autonomous  College, M.G.Uty., Kerala since 2016
• Member, Governing Body of GIFT representing the Faculty of GIFT since Nov.2019
• Coordinator , Academic Committee , GIFT since 2018
• Convener, Research/ Doctoral Committee, CUSAT PhD Programme since 2018
• Coordinator , MLM training  , GIFT since 2016
•  Coordinator, ICSSR Senior Research Fellowships since 2017

 

  VARIOUS POSITIONS HELD

• Registrar, Gulati Institute of Finance & Taxation (GIFT) (2015 to 2017)
• Research Supervisor,  Mahatma Gandhi University, Kottayam, Kerala; since 2000.
• Research Supervisor  Bharathiyar University, Coimbatore , Tamil Nadu since 2013 to 2017
• Editor & Publisher, Kerala Tax Reporter, a monthly Tax Law Journal published by GIFT from April  2015 to  March 2018
• Nodal   officer   &   Deputy  Director (Data),  Decentralisation       Analysis Cell ,World Bank project, Government of Kerala ( 2012 to 2017)
• Governing Body Member, Lourdes Matha Engineering College, Trivandrum ( 2005 to 2017)
• State Public Information Officer under RTI Act, Gulati Institute of Finance and Taxation(GIFT) (2000 to 2017)
• Faculty in charge of Accounts and Administration, GIFT ( 1993 to 2017 )
• Member, various Project Monitoring Committees of new campus of GIFT.

Details of Ph.D produced

 

1. Supervised / Guided for the award of Ph. D to Sri. M.M. George, (2005).

Thesis title: ‘Human Resource Management of Commercial Taxes Department of Kerala’, Research & Post- graduate Dept. of Commerce St. Dominic’s College, Kanjirappally,                     M.G. University

2. Supervised / Guided for the award of Ph. D to Sri Kurian K.S.,(2006)

Thesis title: ‘ An Evaluation of Audit System in Public Sector Undertakings’, Research & Post-graduate Dept. of Commerce, St. Dominic’s College, Kanjirappally, M.G. University

 

3. Supervised / Guided for the award of Ph.D to Sri Chackochen.J. Njavally, (2007) Thesis title: ‘Training and Development of Bank Employees’, Post-graduate Dept. of Commerce, Marian College, Kuttikkanam, M.G. University
4. Supervised / Guided for the award of Ph. D to Smt. Jaya Jacob, (2014),

Thesis title: ‘Effectiveness of Tax Administration in Kerala’, Research&Post-Graduate Dept. of Commerce, St. Thomas College, Kozhencherry, M.G. University

 

Ongoing Ph D Programmes of CUSAT at GIFT

During the Academic Year 2018-19, the following 2 students had been admitted at GIFT under my supervision   as per CUSAT guidelines, the details of them are as follows:

 

Sl.No.	Name of the Student	Uty.Reg. No.	Fellowship	Title  of  Research
1	Suha A.M.	5781	GIFT@ Rs 12000 pm	Fiscal Federalism
2	Aisha Ibrahim	5853	JRF @ Rs 31000 pm	Direct Selling Business in Kerala

 

Research / Consultancy Projects

ICSSR Funded Project( Rs 5 lakhs)

• GST & Cooperative Federalism- Ongoing project

World Bank Funded Project (  Work completed & Report submitted)

• Effectiveness of Auditing in Local Governments in Kerala-
• Development of Local Government Profile from Census Data set
• Development of Fiscal Data Base of Local Govt. in Kerala
• Reliability Problems of Financial Reporting System of Local Government in Kerala

Joint  Studies/Projects completed at GIFT

• Study on Kerala Lotteries and Service Tax issues
• Impact of On-line trade in the Local Value Added Tax in kerala
• Study on State Government Accounting system – Change over from the cash to accrual basis A Pilot study in Major Irrigation Department – Project Member
• Study on issues of Fiscal data reliability of Local Governments Project Coordinator
• Restructuring Taxation of Gold/Jewellery in Kerala. A study Report submitted to Taxes Department, Government of Kerala.

 

BOOKS/  Research Articles Published

   

1. Thomas  Joseph Thoomkuzhy  ,An Overview  of Goods and Services

Taxes in India , Quarterly  Journal -Social  Science in Perspective ,  C. Achutha Menon Study Centre   & Library, Thiruvanathapuram  (Forthcoming Issue  Jan-March ,2018 Issue ) 

2. Thomas  Joseph Thoomkuzhy  ‘ Study on the Reliability problems of  Financial Statements of Grama      Panchayats in Kerala ,  Gulati Institute of Finance &  Taxation ,Sep.2017( ISBN:978-81-935037-2-0)
3. GST-The essentials of Goods and Services Tax , ( Himalaya Publishing House Pvt Ltd, First edition , June 2017( ISBN:978-93-5273-467-2)

4. A Budget for Sustainable Development , Kerala Calling,  A monthly journal published by  

    Dept of Information & Public Relations , Govt of Kerala, ,April,2013 .PP18-23.

5.  Regulatory  Framework  for Multi-level Marketing/ Direct Selling Business in Kerala  , 

      published by  Gulati Institute of Finance & Taxation ,August,2018- 10,000 copies sold

6.Direct Selling Business in Kerala, published in Annual Release of  Business Zoom 2019

7.Understanding Direct Selling Guidelines-its impact on Direct Selling Entities and Direct Sellers , Published in Direct Selling Today, October ,2019

Research Papers/Working Papers/ Publications at GIFT

1. Towards an MRP – Based Tax System: Principles and Legal Issues
2. Formation of Sales Tax Settlement Commission in Kerala
3. Simplified assessment for Small Scale Dealers
4. Tax on Works Contract: Need for effective procedures (including new scheme of assessment of defaulting contractors)
5. Information system for Tax Administration: Re-structuring of statutory Forms (Return of Turnover in Form No. 9 of the KGST Rule, 1963)
6. Re-engineering of Commercial Taxes Department under VAT Context
7. Spot Registration: A Scheme towards Broadening of Tax Base Transition to VAT Regime and Additional Resource Mobilization through speedy & Effective Registration of Dealers under KGST Act, 1963.
8. Smart Card Based Automation of Commercial Taxes Department – Introduction of Electronic Identity Card to the Registered Dealers under KGST Act
9. Financial Accounting Solution to VAT Dealers- A software support for small scale dealers

Teaching /Research  Experiences

1. Research Guide (1998-99 onwards) in the Faculty of Commerce, M.G. University, Kottayam
2. Research Guide (2018 onwards) in the Faculty of Social Science, CUSAT
3. Lecturer in Commerce, Department of Commerce, St. George College, Aruvithura, M.G. University, Kottayam (1989-90)
4. Lecturer in Commerce, Department of Commerce, St. Xavier’s College, Thumpa, Kerala University, Thiruvananthapuram. (1988)
5. Teaching Experiences at Post Graduate Level at the Dept. of Commerce, University of Kerala as Research scholar (1990-92)
6. Assistant Professor, Gulati Institute of Finance & Taxation (GIFT) (1993-2008)
7. Associate Professor, Gulati Institute of Finance & Taxation (GIFT) since 2008.

 

Detailed CV