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GOODS AND SERVICES TAX
Goods and Service Tax
‘Goods and Service Tax has been rolled out on June 30 Midnight of 2017. The preparation was in full swing for a smooth implementation of the landmark tax reform from July 1, 2017. GST is now a buzzword among businessmen of various levels. Many types of stories and gossips are floating in the air. GST is no doubt beneficial to strata of the people. But, it is unknown to many how and to what extent GST will benefit the Indian citizens and others whoever will purchase and sale goods and services. GST is meant for, ‘one country – one tax system’. Another slogan is, ‘Growing Strongest Together.’ The aim of GST is obviously, ‘Grow & Share Together’. The aspects of GST have not reached the mass million. This book has been developed to throw lights, at least to some extent, on some segments of the population. The authors have used excerpts from leading newspapers and many web resources to capture the latest news. We have referred to and downloaded many information from websites of companies. We have taken mammoth help from the contents of websites, particularly the following, to fetch updated information: The answers of FAQ (frequently asked questions) are useful. So, we have added the FAQs with answers in a chapter. Resistance to change, managing change, speech by Hon. President Pranab Mukherjee, personality and personality traits, and most importantly personality traits of GST personnel are topics discussed in the chapter 13. Readers might find the topics useful. We have left one or two pages after the chapters for writing notes as we often can’t trace notes written on loose papers Ms Ranju Bothra took keen interest for this book and left no stone unturned to make this book rich in content. Her contributions are commendable and admirable as well.
‘Soft skills’ are alternatively known as ‘People Skills’. This skill comprises some personal attributes. Soft skills are interpersonal and broadly applicable across all job titles and industries. Achieving Soft skills enhance an individual’s capacity of interactions, career prospects, and job performance. It stand established that knowledge of ‘Soft Skills’ is critical to enhance positive relations among employees of all levels. A person with in-depth knowledge of soft skills is likely to be successful in all types of organisations in multiple job roles. This reading material has been developed considering the backgrounds of vocational candidates. Any person intending to know and develop soft skills will find this reading material extremely useful. This material has been developed based on the syllabi of DGT/DGE&T. It is needless to mention that this material is first of its kind. This material is meant for the students, trainers, assessors, VTP/VTC officials, and other readers. Teachers would find this material useful to set questions for internal tests. Appearing in such tests would enhance the confidence of the trainees. Teachers are requested to discuss the students with their answer scripts and highlight the loopholes. This material covers the syllabi of the modules SS.101, SS.102, SS.203 and SS.304. QP and QP with answers for SS.101 and SS.102 are included in this handbook. The syllabi of SS.203 and SS.304 indicate that these two modules are for advanced levels. For these two modules questions and answers are given. We have not included MCQs and picture identification in these two papers of SS.203 and SS.304. Answers of MCQ, identification of pictures, matching of sentences are given at the end of this material. Answers of some short answer questions and hints of few long answer questions are given. We are reiterating that in the classroom the teachers should give assignments. On receipt of the responses of the assignments the teacher should preferably discuss the students. The reading material ends with syllabi of the four modules of the Soft Skills sector. The mistakes and omissions detected by us have been attended to. We are extending our gratitude whoever pointed out our oversights. We believe that improvements are never ending. As such, we would appreciate suggestions for further improvement of this reading material. Readers could contact us at the email given below. We do request the readers not to reproduce this material in any form.
