Goods and Services Tax Literacy in India – With Special Reference To Sikkim
Written by Dr. Pramesh Chettri and Norbu Wangden Bhutia funded by ‘Dr. TMA PAI University Research Fund 2019-20’
A book titled Goods and Services Tax Literacy in India: With Special Reference to Sikkim written by Dr. Pramesh Chettri and Norbu Wangden Bhutia, was Published by Mittal Publications, New Delhi.
GST is one of the biggest indirect taxation reforms in India which will facilitate tax collection and eventually boost the economic development of a country. The book contains several topics such as background of taxation system in India, canons of taxation, GST Council, merits and demerits of GST, registration of business under GST system, Zero Rated Supplies in GST, GSTN, GST Slabs in India, comparative study of GST in India and abroad, calculation of Input Tax Credit etc. The book also presents the competency level of GST literacy of the taxpayers in the State of Sikkim. The comparative study of GST literacy level amongst the consumers and retailers of the East district of Sikkim has been analysed and discussed.The book also presents the GST Literacy initiatives taken in various countries like; Australia, Canada, Singapore, New Zealand, United Kingdom, Malaysia, South Korea and in different states of India.
Dr. Pramesh Chettri is an Assistant Professor in Sikkim Manipal University, Sikkim. He has more than 7 years of experience in teaching and conducting research. Dr. Pramesh Chettri has published more than 10 research papers in many reputed international and national journals and has authored one well-established book: Financial Literacy in the Hills and Plain Regions of Darjeeling District, published by Himalaya Publishing House Pvt, Ltd, Mumbai, India. He has also Contributed a write-up under the academic project ‘Handbook on Entrepreneurship Development for North East of India’ undertaken by NCERT, New Delhi. He has presented more than 9 papers in the national and international seminar/conference etc. and has participated in many national level workshop on research methodology organized by various university. He has successfully conducted 7 days national level workshop on Research Methodology in the Department of Humanities and Social Sciences, Sikkim Manipal University. He has also worked as a field investigator for the Research Project entitled Digital Banking in Rural India supported by the Global Engagement Fund of the University of Pennsylvania, USA.
Mr. Norbu Wangden Bhutia, completed his B.com (Hons) from Ramjas College, University of Delhi(2017), and M.Com from Sikkim Manipal University(2020). He has also qualified UGC NET. He has worked as a peer educator in the RAHI Foundation and interned as an HR. He has also completed a research project funded by Dr TMA PAI University research fund 2019-20, Sikkim Manipal University under the supervision of Dr. Pramesh Chettri, Assistant Professor, Department of Humanities and Social Sciences, Sikkim Manipal University.