Training and Capacity Building - Model All India GST Audit Manual 2023 [CBIC] - GST

CHAPTER 9 This chapter covers capacity building in specialised areas. 9.1 Training and Capacity Building The erstwhile VAT did not have service sectors therefore it has been felt that officers of State GST needs to be trained specifically in service sectors which needs to be identified by the states and NACIN will draw a program to train the Master Trainers for each state based on the requirements of those states. NACIN through its Zonal Campus are already conducting bi-monthly training course on GST Audit Accounting and one training program for Master Trainers of GST Audit has already been conducted. 9.1.1 This training program will identify The frequency with which the training program needs to be conducted by NACIN for the master trainers as well as for the other officers. Nomination of Nodal officers from States for identification of Training needs Training on specific service sector which has been identified by the respective State GST (around top 5 services) Identification of officers to create proper training modules for identified specific service sectors. The above needs shall be identified in coordination with the State GST by the ZTI NACIN. The identification and conduct of the program shall be a continuous one where the SGST can even rotate the master trainers and officers to create training modules on specific sectors based on their requirement. The frequency of the training program will be shared by State GST based on their requirements and the officers which need to be trained. This training program will be in addition to the regular training program on GST Audit. Since there are multiple types of services being supplied by business entities therefore it is also suggested that the process flow along with the case study of that service sector shall be part of the training program. For eg, banking sector and insurance sector are giving multiple services therefore there is a need to explain and train the officers on the overall work flow of the services so that the holistic picture of the services being supplied is available to the officers. This work flow of the services needs to align with the GST Act so that the officers shall understand the services which are taxable and which are exempted. They shall also understand the concept of mixed and composite supply in the gamut of services being supplied. 9.1.2 Identification of Specific Service Sectors for focused training NACIN in coordination with the State GST will identify the specific service sectors where there is a need to train the officers for capacity building. It is also suggested that since there are multiple services being offered by the business entities therefore there is a need to understand the supply in accordance with the GST law and procedures. In this regard supply of services needs to understand properly and various concepts like time of supply, place of supply, mixed vs. Composite supply, taxable and exempted supply etc. needs to be focused upon so that the model of the sector along with the taxability is clear to the officers. For identification of the specific sectors it is recommended that a Committee at the zonal level shall be formed with the following as its Members ADG NACIN ZTI Commissioners of State GST or his representative This Committee shall decide the sectors which needs to be focused upon. Further the committee shall meet every quarter to review the specific sector areas. Some of the sectors which have been identified where there is a need for training are 1. Work contract 2. E commerce Services 3. IT ITES 4. Banking Insurance 5. Hospitality 6. Telecom 7. Online Information Database access Retrieval(OIDAR) It is recommended that the industry experts along with the officers may be involved in the training program to understand the specific sector model.