Capacity building and training of officers crucial for tex administration: Delhi CM Rekha Gupta

Delhi Chief Minister Rekha Gupta said tax administration is no longer confined to revenue collection. Since it has evolved into an integrated system involving technology, law, investigation, analysis, and public service, she said regular capacity building and training of officers has become an essential aspect of tax administration.

In line with the current scenario, the Delhi government is continuously working to make tax administration more effective, transparent, accountable and citizen-centric, and as part of this effort, the Trade and Taxes Department is organising a comprehensive two-week GST domain training programme for officers and employees associated with Goods and Services Tax (GST) administration.

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The programme is being organised in collaboration with the National Academy of Customs, Indirect Taxes and Narcotics (NACIN), a Central government institution. A special training programme began on Monday with three sessions scheduled for every day. The initiative is aimed at strengthening knowledge, skills, and professional competence of officers so that they could handle various aspects of GST administration more effectively.

Participants will receive training in key areas including the fundamentals of GST, taxation and tax collection, supply of goods and services, time and place of supply, valuation, classification of goods and services, Input Tax Credit (ITC), registration, tax invoices, credit and debit notes, returns, composition scheme, e-way bills, tax payments, assessment, audit, refunds, works contracts, job work and input service distributors.

Gupta emphasized that the programme would also include practical training on the GST Network, and officers will be trained in return filing, registration, amendments, cancellation, restoration, back-office operations, helpdesk functions and grievance redressal mechanisms.

Highlighting the importance of investigation and enforcement in modern tax administration, she said the officers will also be trained in intelligence gathering, investigations, interrogation, recording statements, examination of witnesses, inspection, search operations, arrests, detention of goods and vehicles, seizure, release procedures, disposal of offences and the use of digital investigation tools.

She said that the officers would also be familiarised with relevant provisions of the Bharatiya Nyaya Sanhita (BNS), Bharatiya Nagarik Suraksha Sanhita (BNSS) and Bharatiya Sakshya Adhiniyam (BSA).

The training will cover preparation of panchnamas, recording of statements, demand and recovery procedures, drafting of show cause notices (SCNs), appeals, revisions, advance rulings, case disposal and procedures related to handling matters before the High Court and the Supreme Court.

The Chief Minister said the programme will provide an opportunity for the officers to familiarise themselves with the latest legal provisions, judicial decisions, technological platforms and departmental best practices.
She urged the participants to actively engage in training sessions, case studies, discussions and practical exercises.

Notably, participation in the programme has been made mandatory for newly appointed Assistant Commissioners, GST Officers and GST Inspectors.
Department-designated master trainers will also attend all sessions and will serve as resource persons for the department in the future.
The CM said attendance during the training programme will be compulsory, and administrative action may be taken against those who remain absent without prior permission, arrive late, leave sessions midway or fail to comply with training-related instructions.