“This monograph will be useful for anyone seeking an understanding of the GST system.” 
— T.N Ninan
     Former Editor, Business Standard.

“The Goods and Services Tax (GST) has been one of the revolutionary reforms of the post-independence India. The GST will essentially shape our national economy of the 21st century. This volume GST—A Transformational Tax Reform of Shri V.S. Krishnan is an important contribution towards understanding this revolutionary reform. Shri Krishnan has been one of the distinguished members of the Indian Revenue Service. He has himself richly contributed to the reforms of India’s indirect tax system which provided the foundation for the GST revolution. This volume gives insights about the origin of the GST and the road ahead for its successful implementation. This volume will be of great value to the tax officials, our business community and for the serious students of India’s public finance.”
— Vijay Kelkar  
     Chairman, National Institute of Public Finance & Policy, New Delhi.

“V.S. Krishnan’s book brings out how GST is a ‘game changer’ in the field of indirect taxation in India. The set of ‘business rules’ would be of particular help to trade and industry in their day to day working. Shri Krishnan’s 
long association with formulation and roll out of GST is clearly visible in this book.” 
— R.K Chakrabarti  
     Retired Member, CBEC.

V.S. Krishnan is a senior civil servant belonging to the Indian Revenue Service with wide experience in handling matters relating to Indirect Tax Policy. In the early part of his career he served as the Member of the Tax Research Unit, where he was associated with the formulation of four Union Budget. He has worked extensively on improving the Compliance Verification system through contributions to the preparation of the Audit Manual (under a Canadian Project) and a Return Scrutiny model (under the Asian Development Bank). He was conferred with the Presidential award for his Distinguished Record in 1999. He was closely associated with the evolution of the GST and was also Director on the board of GSTN.