Authorisation under CGST rule 96 delegates analytics and risk management functions to DGARM nationwide. Authorisation is granted under clause (c) of sub rule (4) of rule 96 of the Central Goods and Services Tax Rules, 2017, delegating the exercise of the functions under that clause to the Principal Director General/Director General of the Directorate General of Analytics and Risk Management (DGARM), CBIC, New Delhi, with effect throughout the territory of India as an administrative order by the Central Board of Indirect Taxes and Customs.