Nodal officer designation for GST intelligence aligns IT intermediary rule compliance with IGST Act section 14A(3) obligations. The Principal Additional Director General/Additional Director General (Intelligence) of the Directorate General of GST Intelligence Headquarters is designated as the nodal officer under clause (b) of sub section (3) of section 79 of the Information Technology Act, 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, for purposes related to section 14A(3) of the Integrated Goods and Services Tax Act, 2017; this Notification supersedes S.O. 95(E) and is effective from publication in the Official Gazette.
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Nodal officer designation for GST intelligence aligns IT intermediary rule compliance with IGST Act section 14A(3) obligations.
The Principal Additional Director General/Additional Director General (Intelligence) of the Directorate General of GST Intelligence Headquarters is designated as the nodal officer under clause (b) of sub section (3) of section 79 of the Information Technology Act, 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, for purposes related to section 14A(3) of the Integrated Goods and Services Tax Act, 2017; this Notification supersedes S.O. 95(E) and is effective from publication in the Official Gazette.
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