**Executive Summary**
This notification, issued by the Ministry of Finance (Department of Revenue) on February 17, 2026, designates the Principal Additional Director General/Additional Director General (Intelligence) of the Directorate General of GST Intelligence Headquarters (DGGI-HQ) as the nodal officer. This appointment is made under the Information Technology Act, 2000, and the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Amendment Rules, 2025, for the purposes of section 14A(3) of the Integrated Goods and Services Tax Act, 2017. The notification takes effect from the date of its publication in the Official Gazette.
**Key Points / Main Content**
* **Nodal Officer Designation:**
* The Principal Additional Director General/Additional Director General (Intelligence) of DGGI-HQ is designated as the nodal officer.
* The designation is under the Central Board of Indirect Taxes and Customs in the Department of Revenue, Ministry of Finance.
* **Legal Basis:**
* This designation is made in pursuance of section 79(3)(b) of the Information Technology Act, 2000, read with rule 3(1)(d) of the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Amendment Rules, 2025.
* It also relates to section 14A(3) of the Integrated Goods and Services Tax Act, 2017.
* **Supersession:**
* This notification supersedes the earlier Notification S.O. 95(E) dated 06.01.2025.
* **Effective Date:**
* The notification is effective from the date of its publication in the Official Gazette.
**Impact Analysis**
**Directorate General of GST Intelligence Headquarters (DGGI-HQ)**
* **Impact:** The Principal Additional Director General/Additional Director General (Intelligence) of DGGI-HQ assumes the responsibilities and authority of the nodal officer.
* **Action Required:** The designated officer must fulfil the duties and obligations as specified under section 14A(3) of the Integrated Goods and Services Tax Act, 2017 and related regulations.
**Central Board of Indirect Taxes and Customs (CBIC)**
* **Impact:** CBIC is responsible for overseeing the designated nodal officer's functions and ensuring compliance with the relevant laws and regulations.
* **Action Required:** Ensure the DGGI-HQ nodal officer is properly equipped and supported to fulfil their duties effectively.
**Government and related departments**
* **Impact:** Governmental and related departments should recognise the nominated official as the nodal authority for the requirements outlined in the legislation.
* **Action Required:** Understand and adhere to the specified legal requirements.
Key Entities Referenced
Integrated Goods and Services Tax Act, 2017: Refers to section 14A(3) within the context of nodal officer designation.
Directorate General of GST Intelligence Headquarters (DGGI-HQ): Principal Additional Director General /Additional Director General (Intelligence) designated as nodal officer.
Information Technology Act, 2000: References section 79(3) which is central to the notification’s legal basis.
Ministry of Finance: The parent ministry issuing the notification.
Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Amendment Rules, 2025: Related to designation of nodal officer.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 818] नई दिल्ली, मगं लिार, फरिरी 17, 2026/माघ 28, 1947
No. 818] NEW DELHI, TUESDAY, FEBRUARY 17, 2026/MAGHA 28, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 17 फरिरी, 2026
का.आ. 858(अ).— सूचना प्रौद्योजगकी अजधजनयम, 2000 (2000 का 21) की धारा 79 की उप-धारा (3) के खंड
(ख) सपठित सूचना प्रौद्योजगकी (मध्यस्ट्थ दििाजनििे और जडजिटल मीजडया आचार संजिता) सिं ोधन जनयम, 2025 के जनयम
3 के उप-जनयम (1) के खंड (घ) के अनुसरण म,ें और इस संबंध में पूि व म ेंिारी दिनांक 06.01.2025 की अजधसूचना का.आ.
95(अ.) के अजधक्रमण म ें करत े हुए, केंद्र सरकार एतद्द्वारा रािस्ट्ि जिभाग, जित्त मंत्रालय म ें केंद्रीय अप्रत्यक्ष कर और सीमा
िुल्क बोड वके अधीन िीएसटी मिाजनिेिालय आसूचना मुख्यालय (डीिीिीआई-मुख्यालय) के प्रधान अपर मिाजनिेिक/अपर
मिाजनिेिक (आसूचना) को एकीकृत िस्ट्तु एिं सेिा कर अजधजनयम, 2017 (2017 का 13) की धारा 14ए(3) के उपयक्तुव
जनयमों के प्रयोिनों के जलए नोडल अजधकारी के रूप म ेंनाजमत करता ि।ै
2. यि अजधसूचना आजधकाठरक रािपत्र में इसके प्रकािन की तारीख से प्रिृत्त रिगें े।
[फा. स.ं एन-24015/3/2024-कंप्यूटर सेल]
मुकेि सुंिठरयाल, अिर सजचि (कंप्यूटर सेल)
1189 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 17th February, 2026
S.O. 858(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 (Intermediary Guidelines
and Digital Media Ethics Code) Amendment Rules, 2025 and in supersession of earlier Notification S.O. 95(E) dated
06.01.2025 issued in this regard, the Central Government hereby designates the Principal Additional Director General
/Additional Director General (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.