Volume 56, Issue 7, July 2021

Published: 2021-07-31

Editorial

  • Goods and Services Tax ( GST): Contemporary Challenges and Issues

    6-6
    DOI: https://doi.org/10.33516/maj.v56i7.6-6p

Papers Invited

  • Papers Invited

    8-8
    DOI: https://doi.org/10.33516/maj.v56i7.8-8p

President's Communique

  • President’s Communiqué

    Biswarup Basu
    10-15
    DOI: https://doi.org/10.33516/maj.v56i7.10-15p

Workshop Cum Faculty Development Programme on Intellectual Property Rights

  • Workshop Cum Faculty Development Programme on Intellectual Property Rights

    16-16
    DOI: https://doi.org/10.33516/maj.v56i7.16-16p

WEBINAR

  • CMAs – The Future Ready Professionals: Industry Expectations

    18-19
    DOI: https://doi.org/10.33516/maj.v56i7.18-19p

Tax Research Department

  • Brief of GST Day Observation 2021 by Tax Research Department

    20-22
    DOI: https://doi.org/10.33516/maj.v56i7.20-22p

WEBINT Live Event

Cover Story

  • GST Procedure Simplification: Analysing Tax Payer’s Relief

    Gaurav Agarwal
    27-29
    DOI: https://doi.org/10.33516/maj.v56i7.27-29p

  • Maintenance of Accounts and Consequences of Not Maintaining Accounts Under GST Law

    K. Nagarajan
    30-32
    DOI: https://doi.org/10.33516/maj.v56i7.30-32p

  • Perception of Commerce Post Graduates of Kerala State About Amendments in CGST Act 2017 as Per Finance Act 2021

    Sivakumar A., Haritha Ravi
    33-36
    DOI: https://doi.org/10.33516/maj.v56i7.33-36p

  • Petroleum Products Under GST: A Trade-Off Between Government Revenue and Consumer’s Welfare

    Jyotsna Haran, Saurabh Ojha
    37-39
    DOI: https://doi.org/10.33516/maj.v56i7.37-39p

  • Goods and Services Tax in India and Other Countries: A Comparative Study

    Kritika Tekwani, C. K. Pabla
    40-44
    DOI: https://doi.org/10.33516/maj.v56i7.40-44p

  • GST and Ease of Doing Business in India: Bottlenecks and Scope for Further Improvement

    Pramod Kumar Pandey, Renisha Rana
    45-47
    DOI: https://doi.org/10.33516/maj.v56i7.45-47p

  • Goods and Services Tax - A Study of Barriers Iin Filing GST Return in India

    Priyajit Kumar Ghosh, Abhijeet Bag
    48-50
    DOI: https://doi.org/10.33516/maj.v56i7.48-50p

  • A Comprehensive Study on The Proposed Amendments Under GST with Reference to The Union Budget 2021 in India

    Priyajit Ray
    51-53
    DOI: https://doi.org/10.33516/maj.v56i7.51-53p

  • GST On Petrol: An Analysis of Impact on Government Revenue

    Subhajit Roy, Sumi Karmakar
    54-57
    DOI: https://doi.org/10.33516/maj.v56i7.54-57p

  • Practical Issues in Input Tax Credit

    Vineet Agrawal
    58-59
    DOI: https://doi.org/10.33516/maj.v56i7.58-59p

  • Revolutionising Goods and Services Tax in India: Is It Truly Revolutionised?

    Pravin D. Sawant
    60-63
    DOI: https://doi.org/10.33516/maj.v56i7.60-63p

Digital Transformation

  • Humane and Ethical Dimensions of Digital Transformation

    Paritosh Basu
    64-70
    DOI: https://doi.org/10.33516/maj.v56i7.64-70p

Foreign Policy

  • The Future of India-US2+2 Ministerial Dialogue: Expectations from Biden Administration

    Badar Alam Iqbal, Mohd Nayyer Rahman
    71-73
    DOI: https://doi.org/10.33516/maj.v56i7.71-73p

HR

  • Stop, Look, Reflect on Outcomes and Then Step Ahead

    Debopam Chell
    74-76
    DOI: https://doi.org/10.33516/maj.v56i7.74-76p

Leadership Transition

  • Organisation Strength & Its Effectiveness

    I. N. Murthy
    77-79
    DOI: https://doi.org/10.33516/maj.v56i7.77-79p

Business Strategy

CSR

MSME

Cost Accounting

  • Application of “EOQ†for Some Type of Transportation Problems

    S. Srinivasan
    95-101
    DOI: https://doi.org/10.33516/maj.v56i7.95-101p

Telecom Sector

  • Understanding (Adjusted Gross Revenue) Woes

    Ranganatha Achar Krishna
    102-103
    DOI: https://doi.org/10.33516/maj.v56i7.102-103p

Case Study

  • Case Study on INDO USA DTAA

    Padmanabhan Satyes Kumar
    104-106
    DOI: https://doi.org/10.33516/maj.v56i7.104-106p

Digital Object Identifier (DOI)

  • Digital Object Identifier (DOI)

    107-107
    DOI: https://doi.org/10.33516/maj.v56i7.107-107p

News from the Institute

  • Institute News

    109-113
    DOI: https://doi.org/10.33516/maj.v56i7.109-113p

Statutory Updates

  • Direct Taxes

    114-116
    DOI: https://doi.org/10.33516/maj.v56i7.114-116p

  • Indirect Taxes

    116-121
    DOI: https://doi.org/10.33516/maj.v56i7.116-121p