GST Day

 

 

                                              (In the photo, I am at five from right in the third row from front)                                                                                 

 I propose to name my memoir; if I ever publish, A Reluctant Finance Officer. I have come from a humble background, from a lower middle class family, rather a family just above poverty line. I could not do anything after my studies except joining a government service. But the organisation I worked for soon disenchanted me, rather it proved repulsive. I could not quit the job also. I could not pull on well with many of my immediate seniors, some of my colleagues behaving with me well and at my back conspiring with the seniors against me, the boss threatening to put me in trouble, until I was transferred to Head Office in 2000.

Chief Ministers met in a conference on 16 November, 1999 under chairmanship of Jaswant Sinha, Union Finance Minister and decided to replace sales tax with VAT. Empowered Committee of state finance ministers was constituted in 2000 in pursuance of the decision of the CMs’ conference to coordinate among the states for smooth transition to VAT. The first chairman of the Empowered Committee (EC) was Dr Asim Dasgupta, finance minister, West Bengal. The commissioner, commercial taxes assigned me with VAT related work. I continued to work on VAT and also every aspect of reforms on indirect taxes, administrative restructuring, computerisation, etc in Head Office till I retired from government service in 2019. The original plan was to introduce VAT in all states in 2003. But except Haryana, no other state introduced VAT in 2003. Odisha along with twenty other states introduced VAT on 1^st April, 2005. The remaining states introduced by 2008.

In the budget speech for the FY 2006-07, Union Finance Minister, P. Chidambaram announced GST would be implemented from April 2010 replacing a plethora of central and state taxes. It was also decided to phase out Central Sales Tax from 4% to 3% in 2007, 3%to 2% in 2008 and be zero in 2010 coinciding with introduction of GST. Empowered Committee constituted for VAT implementation continued to coordinate among the states for smooth transition to GST. The Centre promised to compensate the states for loss of revenue on account of CST reduction. I continued to work in the Head Office to look after GST preparation in the state.

 The Centre and the states could not agree on many points and delayed its implementation. The delay was more political than anything else. The NDA government led by BJP had prepared almost everything for VAT implementation. NDA lost power to UPA in 2004. When UPA government led by Congress implemented VAT in 2005, the BJP ruled states opposed, and did not go with other states for it in 2005. The UPA took steps to implement GST, but BJP ruled states opposed it. Again NDA came to power in 2014 and wanted to go for GST, but Congress ruled states opposed and put obstacles for implementation. The NDA, though had majority in Loksabha, lacked required strength in Rajyasabha to pass the constitution amendment bill for GST.

In the mean time, the Empowered Committee continued to work for GST. The EC met regularly, it published the first discussion paper on GST in 2009, constituted committees to draft GST law. Though I was not enthusiastic as many other officers of our cadre, I got involved in preparation for GST implementation, attended the meetings of GST law drafting committee, wrote articles in newspapers explaining nuances of law, and participated in seminars, panel discussion in different TV channels.

 Uncertainty continued, sometimes I felt I could not see GST implemented before I retired. This was the feeling of many officers involved in drafting the law and GST related works in their states. After eleven years since P.Chidambaram announced in parliament, the government reached a consensus to go for GST on 1^st July, 2017. Some of us still could not believe. Sensing the mood of the officers, Hasmukh Adhia, Secretary, Revenue, GoI and member secretary, GST Council called a meeting of the officers on 18^th June, 2017 in the afternoon, after the 17^th GST Council meeting ended before lunch, and assured the officers, this time GST would be there on 1^st July and urged not to have any misgivings, and work sincerely in their respective states.

18^th GST Council met on 30^th June, 2017. It was a formal meeting without agenda of any importance. In a midnight joint session of parliament, in presence of President and Prime Minister, GST was to be launched. The meeting was at 3 PM. All the officers involved in the process were happy. The Prime Minister joined the dinner with members of GST Council and had group photographs with those involved in GST. 

We were taking dinner. An office assistant of GST Council met me and handed me a packet and said, “This is not given to all officers, but to a very few. So it is not handed over in the meeting. Revenue secretary told us to hand over personally if we know, or send by registered post.” I kept it and after dinner returned to Odisha Nivas.

I returned to Odisha Nivas and was relaxing. I remembered about the packet. I opened it and found it was the letter of appreciation issued by Revenue Secretary, GoI for my contribution to drafting the GST Law and leadership for implementation of GST in the state. I was happy, perhaps for the first time being an Odisha Finance Officer. I wanted to share my happiness, but I was alone in Delhi in that room of Odisha Nivas. The editor, Prameya telephoned, congratulated me on implementation of GST and said, “Come back, we shall have your interview for the newspaper.”

              1^st July is observed as GST Day

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Story of Last Quarter of Twentieth Century

 

 

                                                            (Back cover of Head Office)

Ajay, Sanat and Gouranga are three friends. They have come from similar background, of lower middle class families. They have studied in village schools. Ajaya’s father is a petty businessman, Sanat’s father an agriculturalist and Gouranga’s father a primary school teacher. They have fully enjoyed freedom as students staying in hostels, merry making and playing pranks. Born within twelve to fifteen years of India getting independence and taught by the teachers born before independence, the three friends have a streak of idealism, dedication and commitment in them.

                                                (Dreams of the Kash Flower)

Kashatandira Swapna (Dreams of the Kash Flower) is the story of Ajay. Emergency is declared on the day Ajay’s Matriculation result is declared. On the first day of his college, on 1^st August, 1975, he is witness to police atrocities; the police forcibly cut hair of the students who have hippie and tear up the trousers of the girls who wear bell bottoms. A college professor is not spared. He does not have hippie, but long sideburns; police shorten his sideburns. The students are arrested on flimsy ground. Emergency excesses horrify him. He is a member of a leftist organisation, of its student wing, but he has to leave the organisation when the party supports Mrs Gandhi. He is more disillusioned when the Janata Party government led by Moraji Desai cannot complete its full term and Mrs Gandhi returns to power in 1980.

In his personal life Ajay has to fight many odds to set foot in the society. The greatest obstacle is his father; there is generational conflict between father and son, fight between tradition and modernity. The novel covers the period from 1975 to 1982-83.

Santosh Publications (Gajapati Nagar, Sutahat, Cuttack) has published the book in 2003.

                                                                  (Love has many hues) 

Prema Teeni Ranga (Love has many hues) is the story of Sanat. Sanat teaches History in the college where Madhavi is a student.

Madhavi is beautiful, talented and innocent. She is not good at studies, but is a talented dancer and poet. Her mother, brought up in middle class milieu, is apprehensive lest her beauty and talent lead her on the wrong path; bring bad name and misfortune to their family. The mother and the daughter fail to understand each other. Madhavi has to discontinue her dance. Her dance teacher considering combination of beauty, talent and innocence in her and middle class background of her parents, predicts that she has much suffering in life. 

Sanat finds her talented and falls in love with her. But he cannot express it to her, nor can Madhavi understand his feelings

Her parents give Madhavi in marriage to an engineer posted in New Delhi. After marriage, she discovers her husband is a debauch and a crook. He is already married and staying with his wife without the knowledge of his parents. He tortures her and forces her to engage in immoral act. Madhavi escapes from his clutches, but cannot go back to her parents.

The novel begins on the day Mrs Indira Gandhi is assassinated. The story is told against the background of those momentous events India has experienced during the years 1984-85 to 1994-95, such as assassination of Mrs Indira Gandhi by her own bodyguards, commission of Sati in Deorala village, lowering of voting age to eighteen, assassination of Rajeev Gandhi, nationwide agitation against implementation of recommendation of Mandal Commission report, etc

Cuttack Students’ Store (Balubazaar, Cuttack) has published this novel in 2012.

 

                                                                   (Head Office)

The novel, Head Office is the story of Gouranga.

Gouranga, scion of a Khurda paik family whose forefathers had participated in the paik rebellion and fought with Buxi Jagabandhu Bidyadhar against the Britishers, is an honest and upright officer. He has turned out to be a misfit in a corrupt organisation he has to work for. He joins Head Office after seven transfers in eleven years of his service career. His immediate boss in the head office happens to be the husband of his childhood crush. The head of the office has infatuation with a woman employee. Gourang falls in love with a lady officer who is already married. Brought up in a traditional and conservative milieu, she vacillates to come out of the wedlock. But Gourang again fails to fit into the corrupt system, and is transferred after a stint of one year eight months and fourteen days, his eighth transfer in twelve-thirteen years of service, but he has found his life partner.

The period of the novel is 1995-96 to 2000. Black Eagle Books, Dublin, USA/Bhubaneswar, India has published this novel in 2021.

The story of three friends, Ajay, Sanat and Gouranga covers the period from 1975 to 2000 and captures the time, spirit and events of the last quarter of twentieth century.

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