ITANAGAR, 23 Jan: Group A and Group B officers of the tax, excise and narcotics department participated in a three-day training programme on the GST Act and Rules, conducted at DK State Convention Centre here from 21-23 January.
Delivering the keynote address on the inaugural day, Finance Commissioner YW Ringu highlighted the importance of capacity building and updated knowledge in effective GST administration.
During the three days, detailed technical sessions were conducted, covering important GST-related topics. These included understanding of GSTR-1, GSTR-3B, GSTR-9 and 9C; scrutiny of returns under Section 61;assessment proceedings under Sections 62, 63 and 64;and drafting of show cause notices.
Sessions were also held on analysis of profit and loss accounts and balance sheets, use of tally data during inspection proceedings under Section 67, and GST issues in the service sector, including real estate.
The officers were also trained in demand and recovery provisions under Sections 73, 74 and 74A, drafting of demand notices, and GST audit as per the GST Audit Manual 2023.
A special session on the use of artificial intelligence for information gathering and prompt writing was also included. Each day concluded with interactive question-and-answer sessions to clarify doubts and share practical experiences.
The training programme aimed at enhancing technical knowledge, improving practical skills, and ensuring uniformity in the implementation of GST laws in the state.
Tax, Excise & Narcotics Commissioner Lobsang Tsering also spoke.
The overall training was managed by Tax, Excise & Narcotics Deputy Commissioner Tapas Dutta.
