Dr K J Joseph - Professor & Director

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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

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

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

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

Detailed CV

Aswathy Rachel Varughese is an Assistant Professor (Public Finance) at the Gulati Institute of Finance and Taxation, Thiruvananthapuram. She holds a Ph.D. in Development Studies from the Institute for Social and Economic Change (ISEC), Bangalore.

Her research deals with Education Financing (Public and Household Expenditure), the Economics of Education, Macroeconomics and Applied Econometrics. Aswathy’s research papers have appeared in the Social Science Citation Index (SCCI) and Scopus Indexed journals such as Structural Change and Economic Dynamics, International Journal of Educational Development, Indian Economic Review, and Economic and Political Weekly.  She contributes opinion articles to national dailies and has presented research papers at reputed national and international conferences.

Previously, she worked as an Economist – Manager at Canara Bank, Bangalore, and held academic positions at Cochin University of Science and Technology as well as Christ University, Bangalore.

Detailed CV

Dr. Meenu Mohan is currently working as Assistant Professor in Law in Gulati Institute of Finance and Taxation (GIFT). She holds her Ph.D Degree from Department of Law, University of Kerala. She had successfully completed her Post Doctoral Fellowship in Law from the National University of Advanced Legal Studies(NUALS), Kochi.

Meenu did her LLB from Kerala Law Academy, Thiruvananthapuram and LLM from Department of Law, University of Kerala. Her research areas primarily focus on Organ Transplantation Law and the health rights of Interstate Migrant Workers.

Her articles and research papers are published in a number of national and international journals and edited books. She has authored a book entitled “Interstate Migrant Workers in Kerala: Health Safety and Access to Medical Treatment” published by the National University of Advanced Legal Studies (NUALS), Kochi in 2022. Also she has presented her papers in various national and international seminars and conferences.

Prior to joining this institution, she was an Assistant Professor in Kerala Law Academy, Thiruvananthapuram. She has experience in various academic activities like associating research projects, organising seminars and other academic programmes, editing Books and Journals and acting as peer reviewer.

Detailed CV

Shamna Thachaparmban is presently working as an Assistant Professor in public Finance at the Gulati Institute of Finance and Taxation (GIFT), Thiruvananthapuram. She holds her Ph.D in economics from the University of Calicut. Her  doctoral research deals with state finances of Kerala, its trends and patterns, electoral and partisan determinants on expenditure, revenue and inter-governmental transfers, inter-temporal relationships of fiscal variables and fiscal sustainability, which will give an additional explanation to state finances and an alternative explanation for electoral political  budget cycle.

Her research papers are published in national and international journals. She has also presented her research papers at several national and international seminars. Her research interests focused on development economics and public finance.

Detailed CV

Dr. Vidya V Devan is currently working as Assistant Professor in Law in the Gulati Institute of Finance and Taxation (GIFT). She holds her Ph.D Degree from Mahathma Gandhi University
Kottayam.
Vidya secured her LLB from Government Law College Kozhikode. Successfully completed
LLM (Taxation) with second rank from Government Law College Kozhikode, Calicut
University. Her research areas primarily focus on Goods and Services Tax. Qualified UGC NET
in 2010.
Her articles and research papers are published in a number of national and international journals.
She has presented her papers in various national and international seminars and conferences.
Previously, she worked as an Assistant Labour Officer Grade II, Labour Department,
Government of Kerala, Associate Professor at Bharata Mata School of Legal Studies, Choondi,
Aluva, Assistant Professor (FIP) at Government Law College, Ernakulam.

Detailed CV

Dr. Sumalatha B S is an Assistant Professor at the Gulati Institute of Finance and Taxation (GIFT), Thiruvananthapuram. She has done per Ph.D degree in Economics from Madras Institute of Development Studies (MIDS), Chennai. Prior to joining GIFT, she worked as Assistant Professor at the Department of Economics, Central University of Tamil Nadu, and Guest faculty at the Department of Economics, Central University of Kerala. Her research areas include development economics, macroeconomics, agricultural economics and other Indian economic issues. She has published research papers in different journals and edited books. She has also presented research papers in various international and national conferences and seminars. Her research projects are funded by the National Commission for Women and National Human Rights Commission.

Detailed CV

Dr. Akhil M P is an Assistant Professor (Commerce/Management) at the Gulati Institute of Finance and Taxation (GIFT), Thiruvananthapuram. He holds a Ph.D. from University of Kerala in the domain of Commerce. His research deals with understanding the challenges and potential of newly introduced Goods and Services Tax (GST) regime. He has cleared UGC Junior Research Fellowship (JRF) as well as National Eligibility Test (NET) in Commerce. He also comes with industry experience in Central School Education sector, Ministry of Education, Govt of India. Prior to joining GIFT, Dr. Akhil was an Assistant Professor at Narsee Monjee Institute of Management Studies (NMIMS) and Alliance University, Bengaluru. His work has featured in journals and books indexed in Scopus/ABDC/WoS databases. He has also presented his research in a number of national and international conferences. His current research areas includes Taxation, Public finance, Green Finance & Climate Finance, SDG,  Circular Economy etc.

Detailed CV

Dr. GEETHA RANI V.
Working as Assistant Professor of Commerce/ Management in Gulati Institute of
Finance and Taxation. She was awarded Ph.D. in the field of Commerce from
Department of Commerce, School of Business Management and Legal Studies,
University of Kerala. The area of the doctoral work was finance with the topic titled
‘Inflation and Investment Management – A Study among Salaried Class’.
She is qualified with M.Com., M.Phil., Ph.D. and cleared National Eligibility test of
UGC with JRF. Preceding to join the institution, served as FDP Substitute faculty in
PG Department of Commerce, All Saints’ College, Thiruvananthapuram and also
worked as the Guest faculty in PG Department of Commerce, M.M.S. Government
Arts and Science College, Malayinkeezhu, Thiruvananthapuram.
The areas of interest are finance, investment management, international trade and
business. Published research articles and concept papers in UGC care list journals
and other peer reviewed journals. Furthermore presented papers in various
international and national seminars/ conferences/ workshops.

Detailed CV