The notification designates the Additional/Joint Director (Intelligence) of the Directorate General of GST Intelligence Headquarters (DGGI-Hq), Central Board of Indirect Taxes and Customs in the Department of Revenue, Ministry of Finance, as the Nodal Officer.
This designation is for the purposes of the Information Technology (Guidelines for Intermediaries and Digital Media Ethics Code) Rules, 2021, specifically in relation to Section 14A(3) of the Integrated Goods and Services Tax Act, 2017.
Key Changes
Designation of the Additional/Joint Director (Intelligence) of DGGI-Hq as the Nodal Officer.
The notification is effective from the date of its publication in the Official Gazette (January 6, 2025).
Impact Analysis
Government Agencies
The Nodal Officer will be responsible for addressing issues related to Section 14A(3) of the IGST Act, 2017 within the framework of IT Act, 2000 and the Information Technology (Guidelines for Intermediaries and Digital Media Ethics Code) Rules, 2021.
Intermediaries and Digital Media Platforms
These platforms may need to update their internal processes and contact points to reflect the designated Nodal Officer.
Taxpayers and Businesses
This provides a specific point of contact within the government for addressing issues related to GST intelligence and digital media ethics.
Suggested Action Items
The designated Nodal Officer should be provided with adequate training and resources to effectively carry out their responsibilities.
Key Entities Referenced
Ministry of Finance (Department of Revenue): The government ministry responsible for issuing the notification and overseeing its implementation.
Central Board of Indirect Taxes and Customs (CBIC): The apex body responsible for administering indirect taxes in India.
Directorate General of GST Intelligence Headquarters (DGGI-Hq): The intelligence wing of CBIC responsible for combating GST evasion.
Information Technology Act, 2000: The primary law governing cyber activities and intermediaries in India.
Information Technology (Guidelines for Intermediaries and Digital Media Ethics Code) Rules, 2021: Rules framed under the Information Technology Act, 2000, to regulate intermediaries and digital media platforms.
Integrated Goods and Services Tax Act, 2017: The law governing the levy and collection of Integrated Goods and Services Tax (IGST) on inter-state supply of goods and services.
Section 14A(3) of Integrated Goods and Services Tax Act, 2017: Specific section of the IGST Act, 2017, to which the Nodal Officer's designation applies.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-06012025-259972
CG-DxLx-xEG-I0D6H0x1x2x0 25-259972
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 93] नई दिल्ली, सोमिार, िनिरी 6, 2025/पौष 16, 1946
No. 93] NEW DELHI, MONDAY, JANUARY 6, 2025/PAUSHA 16, 1946
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अधिसचू ना
नई दिल् ली, 6 िनिरी, 2025
का.आ. 95(अ).—सूचना प्रौद्योधिकी (मध्यस्थों और धिधिटल मीधिया आचार संधिता के धलए दिशाधनिेश)
धनयमािली, 2021 के धनयम 3 के उप-धनयम (1) के खिं (घ) के साथ पठित सूचना प्रौद्योधिकी अधिधनयम, 2000
(2000 का 21) की िारा 79 की उप-िारा (3) के खिं (ख) के अनुसरण म,ें केंद्र सरकार एतद्द्वारा, एकीकृत माल और सेवा
कर अधिधनयम, 2017 (2017 का 13) की िारा 14क(3) के संबंि म ें उक्त धनयमों के प्रयोिनों के धलए धवत्त मंत्रालय के
रािस्व धवभाि म ें केंद्रीय अप्रत्यक्ष कर और सीमा शल्ु क बोिड के िीएसटी आसूचना मुख्यालय मिाधनिेशालय (िीिीिीआई-
एचआई) के अपर/संयुक्त धनिेशक (आसूचना) को नोिल अधिकारी के रूप म ेंनाधमत करती ि।ै
2. यि अधिसूचना सरकारी रािपत्र म ें प्रकाशन की तारीख स ेलाि ू रििे ी।
[फा. सं. एन-24015/3/2024-कंप्यूटर प्रकोष्ठ]
मुकेि सुंिररयाल, अिर सजचि (कंप्यूटर प्रकोष्ठ)
140 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
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)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.