In a significant development aimed at strengthening coordination between IT and GST frameworks, the Ministry of Finance has issued Notification S.O. 95(E), designating the Additional/Joint Director (Intelligence) of the Directorate General of GST Intelligence Headquarters (DGGI-Hq) as the nodal officer under Section 14A(3) of the Integrated Goods and Services Tax (IGST) Act, 2017.
This decision aligns with clause (b) of sub-section (3) of Section 79 of the Information Technology Act, 2000, read alongside clause (d) of sub-rule (1) of Rule 3 of the IT (Guidelines for Intermediaries and Digital Media Ethics Code) Rules, 2021.
Text of the Official Notification has been mentioned below
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 6th January, 2025
S.O. 95(E). - In pursuance of clause (b) of sub-section (3) of section 79 of the Information Technology Act, 2000 (21 of 2000) read with clause (d) of sub-rule (1) of rule 3 of the Information Technology (Guidelines for Intermediaries and Digital Media Ethics Code) Rules, 2021, the Central Government hereby designates the
Additional/ Joint Director (Intelligence) of Directorate General of GST Intelligence Headquarters (DGGI-Hq), Central Board of Indirect Taxes and Customs in Department of Revenue, Ministry of Finance, as the nodal officer for the purposes of the said rules in respect to section 14A(3) of Integrated Goods and Services Tax Act, 2017 (13 of 2017).
2. This Notification shall remain in force from the date of its publication in the Official Gazette.
[F. No. N-24015/3/2024-Computer Cell]
MUKESH SUNDRIYAL, Under Secy. (Computer Cell)
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