Dr K J Joseph - Professor & Director

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Curriculum Vitae

1. Name                                :           L. Anitha Kumary Amma
2. Gender                             :           Female
3. Age                                   :           56
4. Nationality                      :           Indian
5. Email ID                          :           anithagift [at]gmail[dot]com          

6. Educational Qualification: M.A Economics  (Kerala, First Rank,1985) B.Ed, M.phil, Centre for Development Studies, Thiruvananthapuram

7. No of Years of Experience   : 27 Years as Faculty, Centre for Taxation  Studies (from 1993 to 2009) and Gulati Institute of, Finance and Taxation (2010 onwards) Associate Professor,since 2003. (17 years as Associate Professor)

8. Present Activities            

a. Course Co-ordinator

Post Graduate Diploma in Goods and Services Taxation- Course Co ordinator- 2018 onwards

Post Graduate Diploma in Taxation – Course Co-ordinator from 2006-07 to 2017-18 (10 years)

1. Job role:  Course Announcement, Admission process, Issue of Admission cards, Organising printing and dispatch of study materials, Scheduling and conduct of contact classes at various centres, Issue of Course Completion Certificate, Scheduling of Examination and conduct of examination at various centres, Paper valuation and result publication, Tabulation work of exam sheets, Preparation of Mark list, Preparation and dispatch of Post Graduate Diploma Certificate to candidates. Answering queries and other public relations work regarding the course.

 

2. Handling Classes on the subject and preparation of study materials for the paper- Economics of Taxation

 b. Training Co ordinator

   Training- Principal Co ordinator

1. 1.Sales Tax practitioners Training Programme for the Renewal and Issuance of Photo Identity Card valid for two years as per G.O(Ms) No.209 dated 2711/2015  conducted at 14 Centres covering STPs belonging to 14 Districts. Training imparted to 844 STPs on Goods and Services Tax. Handling classes on Goods and Services Tax.

2. Diploma in Sales Taxation holder’s Training (DST holders)
   Five Days Intensive Training Programme with written Examination for DST holders of GIFT for the issuance of Sales Tax Practitioners (Diploma) Certificate and Photo ID Card for two years as per G.O(Ms) No.210 dated 27/11/2015  conducted at various Centres of Kerala. Total Nine batches completed issuance of  452 Sales Tax Practitioners (Diploma) Certificate and Photo ID Card.  Handled classes on Goods and Services Tax.

 

c. Seminar / Workshop Co-ordinator

Organising Seminars on Pre Budget and Post Budget Discussions, Gulati Memorial Lectures , GST Workshops/Stake holders consultations and various other Seminars

d. Research/ projects ongoing

GST rate changes for goods updating as on December 2019 based the notifications of Central Goods and Services tax – with Shyama Balachandran, submitted draft report to Director, GIFT (to be published in December 2019)

 

A report on the Revenue Mobilisation sources of state of Kerala from own tax and non- tax sources to be prepared and submits to Finance Secretary, Government of Kerala, (with Dr. K J Joseph, Director, GIFT and Prof. D Narayana, former Director, GIFT) 

 

e. Other Activities

Assisting establishment matters of GIFT (salary, pay revision, DA calculations, calculation of retirement benefits- Gratuity, surrender updating of service book, preparation of annual budget of GIFT , and other related service matters)

 

9. Research Projects (31 Completed) 

 

1. GST and Rubber Sector 2017-18, A collaborative project between Gulati Institute of Finance and Taxation and Rubber Board, Ministry of Commerce and Industry, Government of India, Project Member
2. Service Tax Revenue from Kerala: An analysis , 2016-17   submitted  to State Planning Board and Finance Department, Government of Kerala, Project Member ,State Planning Board
3. Consumer Expenditure on Durable Consumer Goods and its implications for Tax Potential: A Comparison of Kerala with major Indian States, 2015-16, submitted  to State Planning Board and Finance Department, Government of Kerala, Project Member
4. Revenue Performance of Commodity Taxes in the Post-Reform Period: An interstate Comparison, 2015-16, submitted  to State Planning Board and Finance Department, Government of Kerala, Project Member
5. Tourism Satellite Account for Kerala: A Study for Tourism Dept, 2015-16, Government of Kerala, Project Member
6. Feedback Study on own resources mobilisation efforts of local bodies in Kerala, Report submitted to Fifth State Finance Commission, October 2015, Project Member
7. Tax Effort of Local Bodies in Kerala: An Analysis,  ( Report  Submitted to DAC), 2015-16, Project Member
8. Tapping the Potential of Sales Tax and Value Added Tax in Kerala: Options and Strategies, submitted to State Planning Board and Finance Department, 2014-15 ,Government of Kerala, Project Member
9. Estimation of Revised Revenue Neutral Rate of proposed Goods and Services Tax for the state of Kerala with 2013-14 revenue figures, Project team
10. An analysis of the Revenue Implications of Goods and Services Tax to Kerala, February 2015, submitted to State Planning Board and Finance Department, Government of Kerala, Project Member
11. Revenue Implication of Online Trade in Kerala, 2015, submitted  report to Commercial Taxes Department, project member
12. Study on evaluation of Kerala Finances, submitted to 14^th Finance Commission, Government of India, 2014  co-authors Jose Sebastian and Shyama Nair R
13. Restructuring Taxation of Gold/Jewellery in Kerala, 2013-14, Project Member, Submitted to State Planning Board and Finance Department, Government of Kerala
14. Mobilising Additional Resources from Stamps and Registration in Kerala: Options and Strategies, 2013-14,  (with Jose Sebastian), submitted to State Planning Board and Finance Department
15. Restructuring Taxation of Gold/Jewellery in Kerala, February 2013, Project Member, Submitted to Taxes Department, Government of Kerala
16. HSN based Commodity Classification Code for commodities of Sikkim VAT Schedules, August 2011,Project Co-ordinator      
17. Comprehensive Social Welfare Schemes for Kerala – A study of Welfare Fund  Boards / Schemes 2010-11 , Project Member        
18. HSN based Commodity Classification Code for commodities of Rajasthan VAT Schedules, December 2010, Team Member
19. Impact Assessment of Tax Automation of Commercial Taxes Department of State of Kerala, December 2010, Project Member
20. Study on Finance of Local Bodies – Submitted to Fourth State Finance Commission of Kerala – 2010, Project Member
21. HSN based Commodity Classification Code for commodities of Tamil Nadu VAT Schedules, October 2009, Team Member     
22. A Study on Mobilization of Additional Resources by Taxing Hoardings May 2009  -  Project Member
23. HSN based Commodity Classification Code for VAT Tariff, Empowered Committee of State Finance Ministers, New Delhi, June 2008, Team Member.
24. Revenue collection of 20% rated White Good: A Study for Kerala Budget, 2007.      -   Project Member
25. Impact of VAT on Coconut and Coconut Products   2005-06  -  Project Member
26. Liability Management in Government 2004-05 – Project Member
27. Training Need Assessment (TNA) for the Commercial Taxes Department of Kerala – Study Report 2003-04  – Project Member
28. Impact of VAT on Petroleum Products used as Industrial Inputs – Project submitted to Kochi Refineries Ltd. 2002-03 – Project Member
29. Project on Harmonized System of Nomenclature – Commodity Classification and Coding under VAT Tariff, Govt.of India ,   2001-02, Team Member
30. “Taxation of Petroleum Products: Policy Strategy in the context of Dismantling  of Administered Pricing Mechanism – A Study with Special Reference to Kochi Refineries Ltd.” –   2001-02  -  Project Member
31. Study on the Revenue Impact on the Abolition of surcharge on certain Petroleum Products   [12/2001 (2)]   -  Project Member

 

10. Research Papers / Working Papers/Publications/ Articles

1. 1. Revenue performance of value Added Tax (VAT) and Goods and Services Tax 9GST): An Interstate Comparison with Special Reference to Kerala, GIFT working paper series 1/2019 (with Shency mathew)

1. 2. Charakku Sevana Nikuthi (Goods and Services Tax (GST), Oru Leghuvivaranam, (Malayalam) –  Kerala Tax Reporter – February 2017. 

1. 3. VAT Vs SGST projections for Kerala-2017-22 submitted to State Planning Board, (with   Shri.R.Mohan, Dr.Ramalingam and Dr.Shyjan Davis)

1. 4. Report on Financial Resource Mobilisation of Kerala- Report submitted for 13th Plan period for Government of Kerala-Kerala State Planning Board -2016-17) ( with Study Group Members-Dr.D.Narayana,Shri.R.Mohan, Dr.Ramalingam and Dr.Shyjan Davis)

1. 5. Revenue and Equity Implications of Goods and Services Tax: A preliminary Analysis,   September 2012, Kerala Tax Reporter (with Jose Sebastian)

1. 6. Tax Administration and Compliance Environment of Local Bodies:  Insights from Process Mapping in Thiruvananthapuram Corporation,WP.No.5/2010-3. (with Jose Sebastian)

1. 7. Revenue performance of states before and after the introduction of VAT:  A comparative analysis, 2009 – 2 WP No.2/2009-2

1. 8. Schedules under Kerala Value Added Tax Act, 2003, (as amended by the Kerala Finance Bill, 2008) July, 2008;  (with Jenny Thekkekara)

1. 9. Tax turnover and quantity analysis of petrol and diesel of oil marketing companies in Kerala, 2008, (with: Dr.N.Ramalingam, Smt. Jenny  &  Shyama Nair. R.)

1. 10. Compounding provisions for gold dealers under KVAT Act, 2003, 2008 (with - Dr.Thomas Joseph & Dr.C.S.Venkiteswaran, & Dr.N.Ramalingam)

1. 11. Estimation of State Revenue Neutral Rate of GST for Government of Kerala, 2007 (with –  Shyama Nair R and Dr.Jose Sebastian)

1. 12. Budget proposal 2006; Amendments to Kerala VAT Schedules with harmonized system of nomenclature codes, 2005-06  (with – Shyama Nair R & Dr.K. Gopakumar)

1. 13. Suggestions relating to Commercial Taxes Department submitted to Twelfth Finance Commission, 2004 (with – Smt. Shyama Nair R & Dr.Jose Sebastian)

1. 14. Sales tax performance in the post liberalization period, 2004 No2/2004(2). (with – Smt. Shyama Nair R & Dr.Jose Sebastian)

1. 15. Kerala VAT Schedules with Harmonised system of Nomenclature Codes (Draft Report, 2004) (with   Shyama Nair R &  K.Gopakumar.)

1. 16. HSN Coding on commodities under VAT Schedules, submitted to the        Empowered Committee of State Finance Ministers (with:  Gopakumar.K. & Shyama Nair.R.)

1. 17. Value Added Tax Revenue from Sugar, Tobacco and Textiles for 2003-04: An Estimate, 2004   (with –  Dr.Jose Sebastian)

1. 18. Harmonized System of Nomenclature (HSN) – A Study on sub-classification of HSN Commodities submitted to the Empowered Committee of State Finance Administers,  (with - Shyama Nair. R. &  K.Gopakumar)

1. 19. Revenue Impact of rate increase in case of select commodities under KVAT   Act, 2003.

1. 20. Responsiveness of Sales Tax to Net State Domestic Product (NSDP)in Kerala – CTS Working Paper No.1/2002. (with – Dr. Jose Sebastian &   Smt. Shyama Nair. R)

1. 21. Eleventh Finance Commission and Tax Devolution – An Analysis – CTS Working       Paper No.2/2001. (with – Smt. Shyama Nair R.)

1. 22. Schedules under KGST Act, 1963 vis-à-vis Uniform Commodity Nomenclature, Classification & Coding [UCNCC] – For the use of Computerization of the  Commercial Taxes Department – CTS Working Paper No.7/2001.  (with – Smt. Shyama Nair R.)

1. 23. Revenue Impact of Introduction of VAT in Kerala: A Preliminary Exercise – CTS Working Paper No.12/2001.   (with –  Smt. Shyama Nair R & Jose Sebastian)

1. 24. Moolya Vardhitha Nikuthi – Oru Avalokanam (Malayalam) ,2001– Kerala Tax Reporter

1. 25. Moolya Vardhitha Nikuthiyum Nikuthi Nirakkile Vyathiyanagalum (Malayalam) –            2001, Kerala Tax Reporter

1. 26. Working of Sales Tax Incentives in Kerala: An Analysis – CTS Working Paper           No.2/99.

1. 27. Non-tax Revenue of States: A Comparative Analysis with Special Reference to  Kerala – CTS Working Paper No.4/99. (with – Smt. Shyama Nair R.)

1. 28. Slump in Rubber Price: A Preliminary Analysis – CTS Working Paper No.3/98. (with – Smt.. Shyama Nair R)

1. 29. Refixing Sales Tax Rates to Compensate for the Erosion of Purchasing   Power  due to Inflation: A Suggested Approach with Reference to Selected Commodities      – CTS Working Paper No.8/98.  (with – Dr. Jose Sebastian)

1. 30. Analysis of Commodity-wise Sales Tax Revenue Data: Some Preliminary  Results – CTS Working Paper No.9/98. (with – Dr.R.P. Nair & Dr.Jose Sebastian)

1. 31. Impact of Changes in Central Excise on Kerala’s Sales Tax Revenue: A Quick    Analysis – CTS Working Paper No.10/98. (with – Dr. Jose Sebastian)    

1. 32. Sales Tax in Kerala – The need for an Alternative, 1993, Kerala Tax Reporter

11. Study Reports/Policy Notes

1. A Note on Consumption of Gold Ornaments Across Indian States submitted to Taxes Department on April, 2016   (with Jose Sebastian and Shyama Nair R)

2. Comments on the Revenue Neutral Rate and Structure of Rates for the Goods and Services Tax (GST) ,submitted to Taxes Department on Janurary, 2016   (with Shyama Nair R) 
3. Involved in the State Income Calculation (Base revision of State Domestic Product (GSDP) based on 2011-12 at State Planning Board, 2015, Government of Kerala
4. Comments on the Report on Revenue Neutral Rate and Structure of Rates for the Goods and Services Tax (GST)  of Prof. Aravind Subramaniam,submitted to Taxes Department on December 2015   (with Shyama Nair R)
5. Consolidation of the proposals of Pre Budget Consultation of Union Pre Budget  held on February 10, 2015 submitted to Taxes Department and Minister for Finance, Government of Kerala
6. Commnents on Revenue Implications of GST ans Estimation of Revenue Neutral   Rate:Estimates fpr 2011-12, December 2014,NIPFP, submitted to Taxes Department on    March 2014 (with Shyama Nair R)

7. Commnents on Revenue Implications of GST ans Estimation of Revenue Neutral   Rate:Estimates fpr 2011-12, March 2014,NIPFP, submitted to Taxes Department on    March 2014 (with Shyama Nair R)

8.  Commnents on Revenue Implications of GST ans Estimation of Revenue Neutral   Rate:Estimates fpr 2011-12, February 2014,NIPFP, submitted to Taxes Department on    March 2014 (with Shyama Nair R)

9. Study on
   1. Debt position: A picture of sustainability
   2. Grants-in-aid to States under Article 275
   3. Goods and Services Tax (Submitted to Finance Department, Government of Kerala for the preparation of 14^th Finance Commission Memorandum).
10. Revenue Neutral Rate of GST for Kerala based on NIPFP revised computation (with Shyama Nair R) Submitted to Taxes Department, Government of Kerala, October 2013.

11. Food Subsidy in Kerala: An Overview, October 2012, submitted to Director, GIFT(with Shyama Nair R)
12. Estimation of Revenue Neutral Rate of GST for Government of Kerala, August 2012, (with Shyama Nair. R)
13. Revised Negative list of Services-Comments (Notes submitted to Taxes Departmet, Government of Kerala
14. Note Submitted to Taxes Secretary on TAX/GSDP ratio and Tax / Consumption Ratio, 2014 with Jose Sebastian and Shyama Nair.R
15. Proposals to Union Budget 2014-15, submitted to Taxes Secretary, May and June 2014
16. Note on Compensation under Value Added Tax (VAT) and Proposed Goods and Services Tax (GST) with Shyama Nair R , submitted to Director, September 2014
17. Suggestions on Economic Review, Macro Economic Profile Chapter of Economic Review, submitted to State Planning Board, Government of Kerala, November 2014.
18. Consolidation of the proposals of Pre-Budget consultation of Kerala Budget for various years submitted to Taxes Department, Government of Kerala.
19. Estimation of Revenue Neutral Rate of GST for Government of Kerala, August 2012, with Shyama Nair R
20. Proposals for Fiscal Consolidation, submitted to Taxes Department, December 2011, with Dr.Jose Sebastian and Smt.Shyama Nair R.

21. NIPFP study on Revenue Implications of GST and Estimation of Revenue Neutral Rate: A State wise Analysis: Comments, with  Smt.Shyama Nair. R.
22. Revenue Neutral Rate of GST for Kerala- Based on the NIPFP Revised Computation, with Smt.Shyama Nair.R

23. Revenue implication of Service tax in Kerala in the context of GST

12. Books published

1. A book on ‘Commodity Finder under The Kerala Value Added Tax Act, 2003” was published by Centre for Taxation Studies in 2005. It contains an exhaustive list of 7000 commodities with the respective schedule entries, tax rates and HSN Codes.  Co-authors:  Dr. K. Gopakumar  & Smt.  Shyama Nair R.

 

2. Urban Finance in Kerala: A Study of Municipal Corporations – Print Well Publishers,  Rajasthan.

13. Paper presented in National Seminars

 

State Finance of Kerala after two years of GST Implementation, One Day Seminar organised by Department of Economics, Christian College, Kattakada, Thiruvananthapuram, 27 November 2019

 

State Finance of Kerala under the GST Scenario, International Seminar on Money,Growth and Macro Economic Policies in India, 17,18 and 19^th January, 2019 at University of Calicut, Department of Economics, Dr.John Mathai Centre, Aranattukara, Trissur

 

Kerala Budget 2019-20: Efficiency and Effectiveness of Public Expenditure, jointly organised by CRED and SAPREM as panellist on 21^st February, 2019, Thiruvananthapuram

 

Revenue and Equity Implications of Goods and Services Tax: A  Preliminary Analysis (National Seminar on Goods and Service Taxation in India: Fiscal and Constitutional Issues, September, 2011, jointly organized by Gulati Institute of Finance and Taxation and National University of Advanced Legal Studies(NUALS),Kochi. Co-author: Jose Sebastian

 

Incentivising  Resource mobilization by LSGs in Kerala: An approach of State Finance Commissions and its implications(National Seminar on Local Self Governance Fiscal and Service Delivery dimensions ,November 2011, , jointly organized by Gulati Institute of Finance and Taxation and Nirmala College, Muvattupuzha, Co-author: Jose Sebastian

 

Goods and Services Tax: Challenges and Pragmatism, National Seminar organised by KNM college, February 2015, represented as panellist in the session Issues and Concerns of Goods and Services Tax,  at Kanjiramkulam College, Thiruvananthapuram

 

14. Popular Articles in English

 

Goods and Services Tax: An Introduction, (Second Author) Mathrubhoomi Yearbook, 2013, pp. 208-15

 

15. Any other Information

1. Member of the working group on Finance Resources and Resource Mobilisation constituted by State Planning Board, Kerala for 13^th Five Year Plan, 2016-17.
2. Member of the Governing Body, Gulati Institute of Finance and Taxation  ,2014-15
3. Member of the Library Committee (since 2011)
4. Chairperson of the Committee on Prevention of Sexual Harassment towards women workers in GIFT.
5. Member of the Policy Committee  for fixing Revenue Neutral Rate of the Government of Kerala for the implementation of Value Added Tax in the State
6. Member of the core group for identifying Training Need Assessment of the Commercial Taxes Department of the Government of Kerala
7. Member of the Committee  for fixing Revenue Neutral Rate of the Government of Kerala for the introduction  of Goods and Services Tax in the State

 

16. Teaching Experience

Specialization: Public Finance- Economics of Taxation.

 

Job role: Preparation of  course modules, updating  study materials, handling sessions of the paper Economics of Taxation for the course, valuation of assignments, preparation of question papers, valuation of answer sheets. 

17. Training experience

 

M/s. Kran Consulting Pvt. Ltd, and IT firm approached GIFT to formulate and   conduct training to their personnel on macroeconomic indicators. Training modules were prepared and a total of 10 sessions on macro-economic indicators were conducted during May and June 2011.

 

GST Training Co ordinator - Sales Tax Practitioners, tax consultants and various other agencies.

 

Co ordinator of on the job Training to Higher Secondary Students(VHSS), Mulamana and Chalai, Goverment School.

 

Resource person to the training to New recruits of SGST Department, Kerala on Economics of Taxation.

18. Participation in Meeting/Workshop

Participated the 59^th International Conference of the Indian Society of Labour Economics which was organised by GIFT during 16-18 December 2017.

 

Participated the Seventh Annual Conference of Indian Health Economics and Policy Association which was organised by GIFT ,IHEPA and Asim Premji University  during 24-25 January 2019

 

Sub- Group Committee Meeting on Revenue Neutral Rate (RNR) under Goods and Services Tax (GST)- Ministry of Finance, Government of India, New Delhi, 16 July 2015(wth Shyama Nair R)

 

Workshop on Writing Winning Proposals (17/10/2014 to 18/10/2014) by Dr.Joy Elamon, Chief Executive Officer, Inter-Co-operation, Social Development India, New Delhi.

 

19 GST Awareness classes

GST Awareness class taken at Christian College Chengannor, GST Practititioner’s Association, Changanassery, Economics Department, Kariavattom, TVM, GST Practitioner’s Association, Kottayam, GST Practitioner’s Association, Punalur, Tax Consultants Association, Adoor, All Kerala Scientific and surgical Dealers Association (two classes), TVM, Mentor-B, Educational Institution, Kollam, Tax Consultants Association, Bharanganam, Press Club, TVM, Traders at YMCA, Thiruvalla (list not completed).

 

Areas of Interest / Specialisation

Public Finance- Central and State Finances, Local Finances, Indirect Taxes and State Income Analysis, Centre State Financial Relations

 

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

 

I am an Assistant Professor of Economics at the Gulati Institute of Finance and Taxation (GIFT), Thiruvananthapuram. My research focuses on empirical macroeconomics and public finance issues. I occasionally dabble in development issues that generate my curiosity. Specifically, I study research issues such as inflation, growth, and current account sustainability in macroeconomics, and state finance, GST, and debt sustainability in public finance. I hold a Ph.D. degree in Economics from the Institute for Financial Management and Research (IFMR), Chennai. I earned M.Phil in Economics from Jawaharlal Nehru University (Centre for Development Studies, Trivandrum), and Masters in Economics from Utkal University. 

                                                                                      

Previously I've worked at the IFMR LEAD (Leveraging Evidence for Access and Development), Chennai; Center of Excellence in Fiscal Policy and Taxation (CEFT), Bhubaneswar; Research and Information Systems for Developing Countries (RIS), New Delhi; National Institute of Public Finance and Policy (NIPFP), New Delhi; Institute of Economic Growth (IEG), New Delhi; and Foundation for Public Economics and Policy Research in various research positions. At CEFT, he has worked on Odisha State Finance Commission report, examining raw GST data, and mining royalty. In recent work, he was involved in the evaluation of a World Bank project namely, Rural Inclusive Growth Project, implemented in Andhra Pradesh.

His research work has been published in several journals including Economic Modelling, Journal of Quantitative Economics, Economics Bulletin, and Economic and Political Weekly. He has also presented his research work in a number of national and international conferences and has been conferred best paper award for some of his works. He has served as a referee to journals Economic Modelling and Journal of Public Affairs.

Links to my academic handles are Google Scholar and IDEAS RePEc. I blog at Macro Talks. Sporadically I write my views on the state of affairs of the economy at Financial Express and OrissaPost.

Email:santosh.dash [at] ifmr [dot] ac [dot] in. Twitter: @Econ_Santosh

Click here to view my Homepage

https://sites.google.com/site/santoshdashecon/

 

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