Knowledge Partner:

The Bengal Chamber of Commerce & Industry

[

134th Issue: 20th August 2017 – 26th August 2017

TAX CONNECT Kolkata: , Old Court House Cor er, To a o House st

Floor, R.No.-13 (North), Kolkata-700001 Gujarat: Quarter no. 3/174, Gujarat Refinery Township, Jawaharnagar, Vadodara-391320

Contact: +919331042424; +919831594980; +913322625203

Email: tb.chatterjee@yahoo.co.in;cavivekjalan@gmail.com

TAX CONNECT

INCOME TAX

CUSTOMS

Page 2 Tax Connect: 134th Issue

20th August 2017-26th August 2017

EDITORIAL

Friends,

Our next book COMPENDIUM ON WB SGST LAW is IN

STANDS. This book covers a holistic picture of The WB

GST Ordinance, Rules, Notifications, Circulars, etc,

consisting of the following –

1. Salient Features With Section Reference –PART A of

the Book provides a Chapter wise and Topic wise Analysis

of the Law. Along with this it provides Section and Rules

where in the reader may find the Legal Provisions. It will

help the reader to first understand the provision and then

to exactly locate the provision.

2. The Rules related to WBGST available in public Domain

till date.

3. All Notifications, Circulars and Orders issued by The

SGST Authority till date.

4. The Forms and formats related to GST available in

public Domain till date.

Going forward, in a big relief to tax payers, The CBEC has

extended allowed the tax payers to avail Transitional

Credit while filing GSTR 3B vide N No 23/2017 Central

Tax. The following is the summary of the notification in

brief -

1. For assesses who wish to avail transitional Credit before

payment of Tax for The Month of July which is due

on 20th August -

A. Calculate the Tax Payable after deducting Transitional

Credit

B. Pay The Tax on/Before 20th August

C. File Form TRAN 1

D. File Form 3B by 28th August

2. For assesses who wish to avail transitional Credit before

payment of Tax for The Month of July which is due

on 20th August -

A. Calculate the Tax Payable before deducting Transitional

Credit

B. Pay The Tax on/Before 20th August

C. File Form 3B by 20th August

Businesses are requested to take a decision in this regard

Another big confusion was regarding the fact whether ITC

for GST paid on Reverse Charge basis is available in the

same month or not. The answer is in the confirmative as

confirmed by GST GOI Twitter Handle. However it is to be

noted that the payment for reverse charge has to be

made in cash first. Hence it is a little different from

Reverse Charge under Service Tax.

Another big relief to as many as 4,284 industrial units in

the North East and Himalayan States is that they will get

GST relief in the form of refund of Central share of CGST

and IGST. The Cabinet Committee on Economic Affairs

(CCEA) gave its nod for a new scheme to refund the

Central share of Central GST (CGST) and Integrated GST

(IGST) to these units in lieu of the excise exemption lost

due to the onset of goods and services tax (GST) and

scrapping of excise laws from July 1 this year. A budgetary

support of ₹ 7, rore for this s he e has ee

Page 3 Tax Connect: 134th Issue

20th August 2017-26th August 2017

EDITORIAL

approved for the period from July 1, 2017 till March 31,

2027.

In further clarification on Exports, Circular No. 5/5/2017 –

GST, dated 11th August, 2017 was issued regarding the

following issues related to furnishing of Bond/Letter of

Undertaking for Exports -

1. The facility of LUT has been extend it to all kind of

suppliers (earlier it was only for manufacturer).

2. Any registered person who has received a

minimum foreign inward remittance of 10% of

export turnover in the preceding financial year is

eligible for availing the facility of LUT provided

that the amount received as foreign inward

remittance is not less than Rs. one crore.

This means that only such exporters are eligible to LUT

facilities who have received a remittance of Rs. one crore

or 10% of export turnover, whichever is a higher amount,

in the previous financial year.

3. The LUT/bond should be processed on top most

priority and should be accepted within a period of

three working days from the date of submission of

LUT/bond along with complete documents by the

exporter.

The Commercial Tax Department of Telangana,

Government of Telangana vide Notification - Waybill. -

G.O. Ms. No. 180 - Dated 9-8-2017 - Telangana SGST,

notified that Every registered person under the Telangana

Goods and Services Tax Act - 2017 shall generate Waybill

through online. Waybill is required for the movement of

goods, which are not exempted under the Act, for all

purposes i.e., coming into the State or going out of the

State or for the movement within the State, when the

total value of Tax Invoice/bill of supplies/delivery challan

exceed Fifty Thousand Rupees.

Further the responsibility of different person regarding

the generation of waybill has been shown bellow:-

Nature of the

transaction

Person to generate Form GST

Interstate Inward

Supply

Recipient registered in Telangana

State.

Interstate Outward

supply

Supplier registered person in

Telangana Slate

Interstate (a) Supplier/recipient registered

person in Telangana State.

(b) If supplier is un-registered and

recipient is registered – recipient

has to generate

We do hope that this bulletin adds value to your

professional sphere.

Just to reiterate that we remain available over telecom

or e-mail.

Truly Yours

Timir Baran Chatterjee

M.Com, FCS, MBA (International Business)-IIFT, ACMA

Vivek Jalan

FCA, LL.B, B. Com (Hons.)

Page 4 Tax Connect: 134th Issue

20th August 2017-26th August 2017

SYNOPSIS

S.NO. TOPICS PAGE NO.

1] TAX CALENDAR 5

2] GOODS & SERVICE TAX (GST)

a) GST: CGST 6

Notification/Circular Issues related to furnishing of bond/letter of undertaking for exports-reg.

Notification/Circular Central Goods and Service Tax fifth amendment Rules, 2017

Notification/Circular Date and condition for filing the return in FORM 3B for the month of July

b) GST: IGST 7

Analysis India, 70 years of independence and economic freedom with GST

c) GST: SGST/UTGST 8

Notification/Circular Telangana GST-Issuance of waybill while goods are in movement or in transit storage

Notification/Circular Tripura GST- Constitution of national Anti-Profiteering Authority under GST

Notification/Circular Delhi GST- Fourth amendment in Delhi Goods and Service Tax Rules, 2017

Notification/Circular Delhi GST- Extension of date of filing of online VAT return of first quarter of 2017-2018

3] INCOME TAXES 9

Analysis No TDS on components of CGST, SGST and UTGST

Notification/Circular Tax Savings bond issued by Indian Railway Finance Corporation Limited

4] CUSTOMS 10

Notification/Circular Continuation of pre GST rate of rebate of state levies for transition period for export of

garments textile made up articles.

Notification/Circular Amendments in effective rates of Customs Duty and IGST for goods imported into

India.

Notification/Circular Amendments in fixation of tariff values of edible oil, brass scrap, poppy seeds, areca

nut, gold and silver.

Notification/Circular Exempted/Concessional rate of custom duty/IGST in respect of temporary import of

goods (on lease ) t0 be re-exported subject to specific condition.

5] IN STANDS: A COMPENDIUM ON GOODS & SERVICES TAX

11

6] IN STANDS: A COMPENDIUM ON WEST BENGAL GOODS & SERVICES TAX

12

Page 5 Tax Connect: 134th Issue

20th August 2017-26th August 2017

TAX CALENDAR

Due date COMPLIANCES FROM 20

th August,

2017 to 26th

August, 2017 Name of State

20th

Aug Filing of GSTR 3B India

Page 6 Tax Connect: 134th Issue

20th August 2017-26th August 2017

GST: CGST

NOTIFICATIONS/CIRCULARS

ISSUES RELATED TO FURNISHING OF BOND/LETTER

OF UNDERTAKING FOR EXPORTS–REG.

OUR COMMENTS: The Department of Revenue,

Ministry of Finance, Government of India vide Circular

No. 5/5/2017 – GST, dated 11th August, 2017, hereby

makes the clarification regarding the issues related to

furnishing of Bond/Letter of Undertaking for Exports–Reg.

The following points have been clarified in the above

mentioned Circular:-

The facility of LUT has been extend it to all kind of

suppliers (earlier it was only for manufacturer).

Any registered person who has received a minimum

foreign inward remittance of 10% of export turnover in

the preceding financial year is eligible for availing the

facility of LUT provided that the amount received as

foreign inward remittance is not less than Rs. one crore.

This means that only such exporters are eligible to LUT

facilities who have received a remittance of Rs. one crore

or 10% of export turnover, whichever is a higher amount,

in the previous financial year.

The LUT/bond should be processed on top most priority

and should be accepted within a period of three working

days from the date of submission of LUT/bond along with

complete documents by the exporter.

CENTRAL GOODS AND SERVICE TAX (FIFTH

AMENDMENT) RULES, 2017

OUR COMMENTS: The Department of Revenue, Ministry

of Finance, Government of India vide Notification No.

22/2017 – Central Tax, dated 17th August, 2017 hereby

makes the fifth amendment in Central Goods and Service

Tax Rules, 2017.

Further Instructions for submission of application for

registration for UN Bodies/ Embassies/others has been

also notified by the Government.

In the rule 44A manner of reversal of credit of Additional

duty of Customs in respect of Gold dore bar has been

inserted in this amendment.

The registered person shall within a period of thirty days

from the date of becoming eligible to avail the input tax

credit under section 18(1), or within such further period

as may be extended by the Commissioner by a

notification in this behalf, shall make a declaration,

electronically, on the common portal in FORM GST ITC-

01 to the effect that he is eligible to avail the input tax

credit.

DATE AND CONDITIONS FOR FILING THE RETURN

IN FORM GSTR 3B FOR THE MONTH OF JULY

OUR COMMENTS: The Department of Revenue, Ministry

of Finance, Government of India vide Notification No.

23/2017 – Central Tax, dated 17th August, 2017 hereby

specifies the conditions for furnishing the return in FORM

GSTR-3B electronically through the common portal for

the month of July, 2017, for registered persons.

The deadline for first GST Return, GSTR- 3B, has been

extended to August 28 from its original deadline of

August 20.

However, one must keep in mind that this is only for

taxpayers who opt to use the opening balance of pre-GST

credit in the current month. Those who do not wish to

claim opening credit in the current month or those who

have no credit; the deadline continues to be August 20.

The extended deadline also allows the taxpayers to file

form TRAN 1 by August 28, which is a pre requisite as per

the strict interpretation of law to claim the opening

credit.

Further it has also been notified that every registered

person furnishing the return in FORM GSTR-

3B shall discharge his liability towards tax, interest,

penalty, fees or any other amount payable under the Act

by debiting the electronic cash ledger or electronic credit

ledger.

Page 7 Tax Connect: 134th Issue

20th August 2017-26th August 2017

GST: IGST

ANALYSIS

INDIA: 70 YEARS OF INDEPENDENCE AND

ECONOMIC FREEDOM WITH GST

While there is a broad consensus that the global focus of

economic growth is now tilting towards Asia, India is

emerging as a developed nation backed by large and

growing middle class and service sector. The Indian

economy is on the cusp of performance and delivering

growth at faster pace which is largely driven by economic

reforms, infrastructure development, demographic

dividends and consumption led demand.

GST is considered to be the biggest ever tax reform in

independent India with sixteen Central and State indirect

taxes getting subsumed in one simple tax, i.e., GST.

These taxes are as old as of 1944, i.e. senior to our

independence itself in age. This could happen with

complex marathon undertaken, first by the erstwhile

Empowered Committee which dealt with VAT and later

by GST Council, a constitutional body set up under the

constitution to deal with GST related matters.

As India celebrates its 71st year of independence from

British raj, the country also celebrates the independence

from even older tax laws. Goods and Services Tax (GST)

which turns just 45 days, has freed us from old tax laws

including the one in existence even prior to country's

independence, viz, Central Excise Act of 1944.

It is indeed remarkable that India could migrate to GST

regime to allow country men get rid of sixteen odd

indirect taxes which were levied by the centre and the

states.

As professionals, we should have passion to learn and

perform and be determined to deliver. That's the need

of the hour. This calls for a visionary, selfless,

forward looking leadership at the institute level.

That will happen only when we update ourselves

with new economic & taxation laws and upgrade

our skills.

The future of profession and professionals is in value

added services and knowledge based advise (human-

ware). Compliances can be taken care of, and will

actually be so, by the machines (software and hardware).

GST is just one small segment of our lives. While GST will

evolve, we will have to be a part of revolution- to adjust

to the new system, to educate clients, to be able to

perform and excel and to show the government the way

to reiterate right Eco system for all of us.

Tax administration will have to become responsible,

accountable and ensure to use tax revenue in most

judicious manner in national interest.

We need this economic freedom- to usher India into an

era of glory, economic and social prosperity and to be a

world super power in all spheres.

Economic reforms lead to tax reforms. On tax front,

undoubtedly, India has scored much higher with

implementation of GST.

However, coming months are crucial when GST gets

implemented. It will also be seen whether GST brings in

the desired results – improvement in tax – GDP ratio,

growth in GDP itself, revenue augmentation to States

and industrial growth.

Now that GST is in place, efforts ought to be on its

smooth implementation, ironing out the deficiencies in

terms of provisions, few impractical rules and changing

the mindset of tax administrators. The Government's job

must also be to make it assessee friendly and facilitate

compliances.

Page 8 Tax Connect: 134th Issue

20th August 2017-26th August 2017

GST: SGST/UTGST

NOTIFICATIONS/CIRCULARS

ISSUEANCE OF WAYBILL WHILE GOODS ARE IN

MOVEMENT OR IN TRANSIT STORAGE

OUR COMMENTS: The Commercial Tax Department of

Telangana, Government of Telangana vide Notification -

Waybill. - G.O. Ms. No. 180 - Dated 9-8-2017 -

Telangana SGST, hereby notifies that Every registered

person under the Telangana Goods and Services Tax Act -

2017 shall generate Waybill through online. Registered

person required to generate Waybill initially should

register@ www.tgct.gov.in/gstwaybill and get password.

Waybill is required for the movement of goods, which

are not exempted under the Act, for all purposes i.e.,

coming into the State or going out of the State or for the

movement within the State, when the total value of Tax

Invoice/bill of supplies/delivery challan exceed Fifty

Thousand Rupees.

Further the responsibility of different person regarding

the generation of waybill has been shown bellow:-

Nature of the

transaction

Person to generate

Form GST

Interstate Inward Supply Recipient registered in

Telangana State.

Interstate Outward supply Supplier registered person

in Telangana Slate

Interstate (a) Supplier/recipient

registered person in

Telangana State.

(b) If supplier is un-

registered and recipient is

registered – recipient has

to generate

CONSTITUTION OF NATIONAL ANTI-PROFITEERING

AUTHORITY UNDER GST

OUR COMMENTS: The Commercial Tax Department of

Tripura, Government of Tripura, vide NO.F.1-11(92)-

TAX/GST/2017(Part), dated 11th August, 2017 hereby

notifies that, NAA shall, apart from a Chairman, consist of

four Technical Members who are or have been

Commissioners of State Tax or Central Tax or have held

an equivalent post under the existing law, to be

nominated by the GST Council.

FOURTH AMENDMENT IN DELHI GOODS AND

SERVICE TAX REULES, 2017

OUR COMMENTS: The Commercial Tax Department of

Delhi, Government of Delhi vide No. F. 3(22)/Fin(Rev-

I)/2017-18/DS-VI/515, dated 11th August, 2017 hereby

makes the fourth amendment in the Delhi Goods and

Service Tax Rules, 2017.

EXTENTION OF DATE OF FILING OF ONLINE VAT

RETURN OF FIRST QUATER OF 2017-18

OUR COMMENTS: The Commercial Tax Department of

Delhi, Government of Delhi vide CIRCULAR NO. 13 OF

2017-18, dated 17th

August, 2018 hereby extend the last

date of filing of online/hard copy of First quarter return

for the year 2017-18, in Form DVAT-16, DVAT-

17 and DVAT-48 along with required

annexure/enclosures up to 01/09/2017.

Page 9 Tax Connect: 134th Issue

20th August 2017-26th August 2017

INCOME TAXES

ANALYSIS

NO TDS ON COMPONENTS OF CGST, SGST AND

UTGST

GST is collected by a registered supplier of goods or

service provider, as a levy to be deposited with

Government.

Even if GST is not collected and the supplier/ service

provider is liable to pay, he has to pay irrespective of fact

that it has not been collected from the customer/ client.

Even if GST is collected wrongly it has to be deposited

with Government.

Therefore, it is clear that GST collected is diverted at

source and is not received as income. Therefore, GST

element cannot be called income of receiver of payment

or credit for supply of goods or providing services.

Earlier there were conflicting circular that in some

situations or some type of services tax was to be

deducted from gross amount (inclusive of Service tax)

and in some cases it was on net basis. After judgment in

case of CIT (TDS) Jaipur v. Rajasthan Urban Infrastructure

(supra.), the earlier circular was modified to extend no

TDS on service tax element in cases of other services on

which tax is deductible u/s 194

As per contract or agreement:

There can be a written or verbal contract or agreement.

There can be contract by way of conduct between

parties and also by way of trade practices.

Generally GST or any levy, which is levied is to be paid by

the customer / client, unless otherwise decided. This is

for the reason that levy of tax is not stagnant, it may

change from time to time. Therefore, tax is to be paid by

customer / client, at the time when levy is attracted and

at the applicable rate at that time.

GST Charged separately:

As per format of Tax Invoice a registered supplier/

service provider is required to show GST separately in

invoice. In case of unregistered dealers this is not

applicable and therefore, when GST is not attracted, it is

not shown in the invoice/ bill/ cash memo.

Therefore, even if contract or agreement is silent on the

issue of GST, there should not be TDS on element of GST.

Even if GST is not separately shown in invoice and invoice

states that GST is included in charges, then also there

should not be TDS/ TCS.

Observations on Circular dt.19.07.17:

To avoid disputes the circular should also cover

exemption from TDS in situations like:

a) Verbal contracts and agreements and trade

practices according to which GST is charged

separately or rates are mentioned inclusive of

GST.

b) In case receiver of services is required to pay

tax under reverse charge method, then there

should not be TDS on GST paid under reverse

charge mechanism (RCM). The amount paid

under RCM is neither paid nor credited to

account of service provider or supplier.

c) GST on all supplies and services should be

exempted from TDS and piecemeal approach

should be avoided this is because provisions of

GST and TDS and TCS are changing from time to

time and there can be frequent changes due to

implementation of GST is its initial stage.

A clarification on above issues would be helpful for

taxpayers and tax authorities both.

NOTIFICATIONS/CIRCULARS

TAX SAVINGS BONDS ISSUED BY INDIAN RAILWAY

FINANCE CORPORATION LIMITED

OUR COMMENTS: The CBDT (Dept. of Revenue),

Ministry of Finance, Government of India vide

NOTIFICATION NO. 79/2017, dated 8th August, 2017

hereby notifies that any bond redeemable after three

years and issued by the Indian Railway Finance

Corporation Limited, a company formed and registered

under the Companies Act, 2013 on or after the date of

publication of this notification in the Official Gazette, as

long-term specified asset .

Page 10 Tax Connect: 134th Issue

20th August 2017-26th August 2017

CUSTOMS

NOTIFICATIONS/CIRCULARS

CONTINUATION OF PRE-GST RATES OF REBATE OF

STATE LEVIES FOR TRANSITION PERIOD FOR

EXPORT OF GARMENTS AND TEXTILE MADE-UP

ARTICLES.

OUR COMMENTS: The CBDT (Dept. of Revenue),

Ministry of Finance, Government of India vide Circular

No. 34/2017-Cus, dated Dated 09th

August, 2017

hereby clarifies regarding the Continuation of pre-GST

rates of Rebate of State Levies (RoSL) (which have been

declared earlier vide Circular No. 28/2017-Customs,

dated 6th July, 2017), for transition period of three

months i.e. 1.7.2017 to 30.9.2017 for Export of Garments

and textile made-up articles.

Further it has been clarified that for all exports with let

export order dates on or after 1.7.2017 for which RoSL is

claimed, exporter has to submit the undertaking in the

revised format that has been suitably included in the EDI

shipping bill w.e.f. 5.8.2017. Considering that exports

have already been made in period 1.7.2017 to 4.8.2017,

for which the revised undertaking is not possible to be

furnished electronically along with the shipping bills

already filed, exporters need to submit an undertaking to

the Customs in the manual format as annexed to this

Circular.

This could be a single undertaking covering export

products in the various shipping bills of the exporter. The

revised undertaking shall be irrespective of

declaration/undertaking, if any, given earlier.

In terms of discussions held in MoT, Export Promotion

Councils shall assist exporters to file such undertaking.

The officer/s sanctioning the RoSL should ensure that the

amount is paid upon such undertaking being submitted

by an exporter. The exporters may also be suitably

advised by the Customs to file their undertaking at the

earliest for this period.

In terms of discussions held in MoT, Export Promotion

Councils shall assist exporters to file such undertaking.

The officer/s sanctioning the RoSL should ensure that the

amount is paid upon such undertaking being submitted

by an exporter.

The exporters may also be suitably advised by the

Customs to file their undertaking at the earliest for this

period.

AMENDMENT IN EFFECTIVE RATES OF CUSTOMS

DUTY AND IGST FOR GOODS IMPORTED INTO

INDIA

OUR COMMENTS: The CBDT (Dept. of Revenue),

Ministry of Finance, Government of India vide

Notification No. 71/2017-Customs, dated 11th August,

2017 hereby make amendments Notification No. 50

/2017 –Customs, dated 30th June, 2017 relating to

effective rates of custom duty and IGST for goods

imported into India. Vide the above mentioned

notification the Government has amended the standard

rates of Crude palm oil, Crude Palmolein, fractions of

crude palm oil (other than crude palmolein) from 15% to

7.5%.

AMENDMENT IN FIXATION OF TARIFF VALUE OF

EDIBLE OILS, BRASS SCRAP, POPPY SEEDS, ARECA

NUT, GOLD AND SILVER

OUR COMMENTS: The CBDT (Dept. of Revenue),

Ministry of Finance, Government of India vide

Notification No. 78/2017-CUSTOMS (N.T.), dated 14th

August, 2017 hereby substitutes TABLE-1, TABLE-2,

TABLE-3 of Notification No. 36/2001 - Customs (N.T.),

dated 3rd August, 2001.

Reader may refer the above mentioned notifications for

further details of TABLE-1, TABLE-2 & TABLE -3.

EXEMPTED/CONCESTIONAL RATE OF CUSTOM

DUTY/IGST IN RESPECT OF TEMPROARY IMPORT

OF GOODS (ON LEASE) TO BE RE-EXPORTED

SUBJECT TO SPECIFIC CONDITION

OUR COMMENTS: The CBDT (Dept. of Revenue),

Ministry of Finance, Government of India vide

Notification No. 72/2017 – Customs, dated 16th August,

2017 hereby in supersession of the Notification No.

27/02-Cus., dated 1st

March 2002, exempts Machinery,

equipment or tools, falling under Chapters 84, 85, 90 or

any other Chapter of the First Schedule to the Customs

Tariff Act, 1975, subject to some limitations and

conditions and extent of exemption.

Page 11 Tax Connect: 134th Issue

20th August 2017-26th August 2017

AVAILABLE IN STANDS

A COMPENDIUM ON GOODS & SERVICES TAX (Including ALL Notifications till 09th July, 2017)

ABOUT THE BOOK: PART A of the Book provides a Chapter wise and Topic wise Analysis of the Law. Along with this it provides Section and Rules where in the reader may find the Legal Provisions. It will help the reader to first understand the provision and then to exactly locate the provision. It provides an insight into the following:

1. Section-wise Compilation of IT Changes under GST

2. The GST Rates as finalised by The GST Council along with the HSN Code Referencer. 3. FAQs on GST 4. CGST, IGST, UTGST and The GST Compensation to States Acts 5. The Rules related to GST available in public Domain as on 17th June 2017.

6. The Forms and formats related to GST available in public Domain as on 17th June 2017. Authors:

Timir Baran Chatterjee M.Com, FCS, MBA (International Business)-IIFT, ACMA

Vivek Jalan

FCA, LL.B., B.Com (Hons.)

Published by: BOOK CORPORATION

4, R. N. Mukherjee Road

Kolkata 700001

Phones: (033) 64547999, 22306669, 22205367 Cell : 9830010297, 9331018333 Order by email:bookcorporation@gmail.com

Website :www.bookcorporation.com

Page 12 Tax Connect: 134th Issue

20th August 2017-26th August 2017

AVAILABLE IN STANDS A COMPENDIUM ON WEST BENGAL GOODS & SERVICES TAX

(Including ALL Notifications till date)

ABOUT THE BOOK: PART A of the Book provides a Chapter wise and Topic wise Analysis of the Law. Along with this it provides Section and Rules where in the reader may find the Legal Provisions. It will help the reader to first understand the provision and then to exactly locate the provision. It provides an insight into the following:

1. The Rules related to WBGST available in public Domain till date.

2. The Notifications, Circulars and Orders issued by The SGST Authority till date.

3. The Forms and formats related to GST available in public Domain till date.

Authors:

Timir Baran Chatterjee M.Com, FCS, MBA (International Business)-IIFT, ACMA

Vivek Jalan

FCA, LL.B., B.Com (Hons.)

Published by: BOOK CORPORATION

4, R. N. Mukherjee Road Kolkata 700001

Phones: (033) 64547999, 22306669, 22205367

Cell : 9830010297, 9331018333 Order by email:bookcorporation@gmail.com

Website :www.bookcorporation.com