NACIN, CBIC releases Handbook for GST Officers - Second Edition, June 2024

The National Academy of Customs, Indirect Taxes & Narcotics ( NACIN ), under the administrative control of Central Board of Indirect Taxes & Customs ( CBIC ), has released a handbook for Goods and Services Tax ( GST ) Officers.

Under the Ministry of Finance, NACIN is the apex institution of Government of India for capacity building in the field of Customs, Indirect Taxes and Narcotics.

CBIC has various Zones covering the whole country. The Zones are further divided into various Commissionerates, Divisions and Ranges for administering CGST and IGST ( and Customs in case of some zones ). In major cities, there are exclusive Customs Commissionerates ( Custom Houses ) and even Zones to administer Customs duties.

In case of GST ( and Central Excise ), while ‘Executive’ Commissionerates handle matters of general and day-to-day compliance, there are exclusive ‘Audit’ and ‘Appeal’ Commissionerates for regular auditing of taxpayers’ businesses and to hear appeals filed by aggrieved taxpayers.

Aside from these ‘Field Formations', there are many “Directorates” which take care of specialised functions of the CBIC such as Human Resources ( DGHRD ), Revenue Intelligence in Customs ( DRI ), GST Intelligence and Investigation ( DGGI ), Training and Capacity Building ( NACIN ), Taxpayer Services ( DGTS ), Performance Management ( DGPM ), Vigilance ( DGV ), Analytics & Risk Management ( DGARM ), Legal Affairs ( DLA ), Logistics, Valuation, Export Promotion, Central Revenues Control Laboratories etc.

National Academy of Customs, Indirect Taxes & Narcotics ( NACIN ) is one of such Directorates with a mandate to train all the new recruits in Group A, B & C cadres and serving officers. The Headquarters of NACIN is located at Palasamudram, Satya Sai District of Andhra Pradesh. It largely caters to the induction training of Direct Recruit Group-A ( IRS ( C&IT ) officers, Mid-career training of IRS ( C&IT ) Officers, International training etc. There are many Zonal Campuses of NACIN ( ZTIs ) with a mandate to take up Induction Training for all cadres of officers and in-service training to all cadres.

Ravi Kiran Edara, Additional Director General, NACIN, Visakhapatnam stated in his foreword that, “I am happy that NACIN Zonal Campus,Visakhapatnam has brought out the Second Edition of Handbook for GST officers which is a handy compilation of key provisions of GST Acts, Rules etc. useful for officers in their day-to-day work. The First Edition ( January 2024 ) was released by Shri Sanjay Pant, the then Principal Chief Commissioner of Visakhapatnam Zone. We could share the copies with all the Zonal Training Institutes of NACIN and formations of Visakhapatnam Zone. We thank all the officers who had given feedback about the First Edition. The present Second Edition is an improved version over the First one. This version contains additional tables, links for technology tools, four articles contributed from our departmental officers from other Zones, in addition to other updates.

Important portions are highlighted for ease of reference.

While this handbook is primarily meant for the new Trainee officers entering CBIC, the book serves as a handy reference for any GST officer in the Country. Inclusion of extracts relating to Vigilance and Administration, e.g., Conduct Rules, Leave Rules, Allowances, GFR, etc. make it a one-stop resource for all Departmental matters.As more than 220 Inspectors of Central Tax have recently joined Visakhapatnam Zone through CGLE 2023, I am sure, the print version serves as a veritable ‘Text Book’ not only during their pre-training and training periods but also during their service in the field.

It avoids the tedium of carrying and referring multiple Books, Bare Act texts etc.

We request active feedback and suggestions from the Departmental fraternity, so as to improve it in its next versions. (Your valuable comments on corrections, additions/deletions may kindly be e-mailed at psadg.nacinvsp-cbec@gov.in)

I sincerely thank the Director General, NACIN, for active encouragement and support for this endeavour of NACIN ZTI, Vizag. I acknowledge the contributions of Shri A Ramesh Kumar, AD, Shri KV Mohan Rao, AAD, Shri KVV Satyanarayana, Superintendent ( CCO, Vizag ), Shri AM Mathews, AD and Shri P Raghuveer, CAO in making this compilation possible.”

To Read the full text of the Order CLICK HERE

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