Mr. Shalinder Singh, a dynamic professional, serving as Assistant Director (Investigation) cum-State Tax Officer in Punjab's Government. He holds a master’s degree in philosophy, Political Science, and English. A qualifier of UGC NET six times, renowned author and scholar. He has received the Young Scholars' award twice. He has served in excise and taxation departments across Ludhiana, Patiala, Bathinda, and Jalandhar, while also functioning as a GST master trainer and participating in state and national workshops.
Mr. Shalinder Singh initiated the session by offering a dual perspective on India's Goods and Services Tax (GST), examining both its theoretical foundations and practical implications. Structured as two technical sessions—"GST in Academics" and "GST in Real Life"—the presentation illuminated how this landmark tax reform has reshaped India's economic landscape since its implementation on July 1, 2017.
He highlighted GST's key features: a "One Nation One Tax" regime, consumption-based taxation, PAN-based structure, technology-driven implementation, and evolution from the previous VAT system. The constitutional framework established through the 101st Amendment Act of 2016 created Article 246A, granting concurrent powers to state and union governments, and Article 279A, which established the GST Council.
He also explained GST's four-component structure: IGST for interstate transactions, and CGST, SGST, and UTGST for intrastate transactions, with the latter three splitting the applicable tax rate between central and state or union territory administrations. The tax rates fall into multiple slabs (5%, 12%, 18%, and 28%, plus 3% for jewellery), while the Composition Scheme offers simplified compliance for small businesses at reduced rates (1% for manufacturers and traders, 5% for restaurant services not serving alcohol and 6% for marginal service providers.
He gave a detailed account of the technological infrastructure supporting GST implementation. The GST Portal, operated by Infosys, serves as the central platform for registration, returns, and payments, while the E-Way Bill system digitizes documentation requirements for goods transportation. The Workshop emphasized GST's realworld impact on daily life. He demonstrated how GST affects virtually everything we consume—from personal care products and clothing to transportation, entertainment, and digital services. He explained the consumer's relationship with composition taxpayers, who cannot collect GST despite paying it themselves.
He also addressed significant implementation challenges. These include tax avoidance by businesses remaining unregistered (below thresholds of ₹40 lakhs for goods and ₹20 lakhs for services) and deliberate evasion through fraudulent invoicing or undocumented supplies. He also stressed the counter measures that include the innovative "Mera Bill App." This encourages consumers to request proper invoices and enforcement through mobile. Many Special Investigation Units have recovered approximately ₹200 crore annually by use of this app.
At last, relevant questions were asked by students and staff, which were satisfactorily answered by the resource person. A total of 58 participants attended this Workshop, including students and faculty members of PG Department of Commerce and Management.
It was a knowledgeable session and a learning experience for students. The resource person effectively bridged theoretical understanding with practical insights by providing a valuable perspective on both the achievements and ongoing challenges of India's most significant tax reform in recent history.
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