**Policy Summary**
This notification, G.S.R. 84(E), issued by the Ministry of Finance, Department of Revenue, on February 4, 2020, declares the Goods and Services Tax (GST) Database and its associated infrastructure dependencies installed at Goods and Services Tax Network (GSTN) as a "protected system" under subsection 1 of section 70 of the Information Technology Act, 2000 (21 of 2000). The authorization to access the protected system is granted to the following: (a) designated GSTN employees authorized by the Head of GSTN; (b) designated Tax officers of the Central Government, State Government, Union territories, Auditing agencies, and Accounting Authorities; (c) authorized members or employees of Contractual Managed Service Providers or third-party vendors or their partners; and (d) GSTN-authorized business partners. This notification takes effect on the date of its publication in the Official Gazette. The notification was issued under F. No. S31011012012SO ST1Pt.8, by Sunil Kumar, Under Secretary.
Key Entities Referenced
Information Technology Act, 2000: A law that confers powers to declare a protected system.
Ministry of Finance: The department issuing the notification.
Goods and Services Tax Database: A database declared as a protected system.
Goods and Services Tax Network (GSTN): The organization that manages the Goods and Services Tax Database.
Central Government: One of the entities whose tax officers are authorized to access the protected system.
State Government: One of the entities whose tax officers are authorized to access the protected system.
Union territories: One of the entities whose tax officers are authorized to access the protected system.
New Delhi: Location where the notification was issued.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. NO. D. L.-33004/99
सी.जी.-डी.एल.-अ.-04022020-215920
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CG-DL-E-04022020-215920
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 66] नई दिल्ली, मगं लिार, फरिरी 4, 2020/माघ 15, 1941
No. 66] NEW DELHI, TUESDAY, FEBRUARY 4, 2020/MAGHA 15, 1941
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 4 फरिरी, 2020
सा.का.जन. 84(अ).—जित् त मंत्रालय, सूचना प्रौद्योजगकी अजधजनयम, 2000 (2000 का 21) की धारा 70
की उपधारा (1) द्वारा प्रित्त िजियों का प्रयोग करत े हुए, िस्ट् तु एि ं सेिा कर नेटिकक (िीएसटीएन) म ें स्ट्थ ाजपत िस्ट् त ु
एि ं सेिा कर डाटाबेस और उससे संबंजधत अिसरं चना आजितता को उक्त अजधजनयम के प्रयोिन के जलए संरजित
प्रणाली घोजित करता ह।ै
संरजित प्रणाली का उपयोग करने के जलए जनम्न जलजखत व्यजियों को प्राजधकृत दकया िाएगा:-
(क) िीएसटीएन के प्रमुख द्वारा प्राजधकृत नामजनर्िष्टक िीएसटीएन कमकचारी;
(ख) केंद्र सरकार, राज्य सरकार, संघ राज्य िेत्रों, लेखा परीिण एिेंजसयों, और लेखांकन प्राजधकाररयों के
नामजनर्िष्टक कर अजधकारी;
(ग) संजििा प्रबंजधत सेिा प्रिाता या पर व्यजि जिक्रेता (जिक्रेताओं) या उनके भागीिार (भागीिारों) के
प्राजधकृत सिस्ट् य अथिा कमकचारी; और
(घ) िीएसटीएन द्वारा प्राजधकृत व् यापार भागीिार (भागीिारों)
2. यह अजधसूचना रािपत्र म ेंउसके प्रकािन की तारीख स ेप्रिृत्त होगा ।
[फा. स.ं एस-31011/01/2012-एसओ(एसटी-1)(पीटी.-8)]
सुजनल कुमार, अिर सजचि
717 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 4th February, 2020
G.S.R. 84(E).—In exercise of the powers conferred by sub-section (1) of section 70 of the Information
Technology Act, 2000 (21 of 2000), the Ministry of Finance hereby declares the Goods and Services Tax
Database and its associated infrastructure dependencies installed at Goods and Services Tax Network (GSTN),
as the protected system for the purpose of said Act.
The following persons shall be authorised to access the protected system: -
(a) designated GSTN employees authorised by Head of GSTN;
(b) designated Tax officers of the Central Government, State Government, Union territories,
Auditing agencies and Accounting Authorities;
(c) authorised members or employees of Contractual Managed Service Provider or third-party
vendor(s) or its partner(s); and
(d) GSTN authorized business partner(s).
2. This notification shall come into force on the date of its publication in the Official Gazette.
[F. No. S-31011/01/2012-SO (ST-1)(Pt.-8)]
SUNIL KUMAR, Under Secy.
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.