Use of Artificial Intelligence (Al) tools and other third-party online platforms by officers in the discharge of official duties - Confidentiality of taxpayer information under Sections 152, 158 and 158A of the TGST Act, 2017 - Obligations under the Digital Personal Data Protection Act, 2023 - Application of mind in quasi-judicial proceedings - Personal responsibility and liability of the officer https://www.taxtmi.com/circulars?id=71101 Tax officers may use artificial intelligence for abstract research and drafting assistance only where no identifiable taxpayer information or case-specific facts are disclosed. Uploading or transmitting taxpayer records to unauthorised external platforms is prohibited and remains the personal responsibility of the officer, including where a subordinate acts on the officer's behalf. Quasi-judicial notices and orders must reflect the signing officer's independent application of mind, with all AI-generated legal propositions and citations verified from primary sources. Departmental data must not be integrated with external systems or processed through personal devices or accounts. en-us Tue, 18 Aug 2026 00:00:00 +0530 Tue, 01 Sep 2026 18:44:00 +0530 TaxTMI RSS Generator Use of Artificial Intelligence (Al) tools and other third-party online platforms by officers in the discharge of official duties - Confidentiality of taxpayer information under Sections 152, 158 and 158A of the TGST Act, 2017 - Obligations under the Digital Personal Data Protection Act, 2023 - Application of mind in quasi-judicial proceedings - Personal responsibility and liability of the officer https://www.taxtmi.com/circulars?id=71101 Tax officers may use artificial intelligence for abstract research and drafting assistance only where no identifiable taxpayer information or case-specific facts are disclosed. Uploading or transmitting taxpayer records to unauthorised external platforms is prohibited and remains the personal responsibility of the officer, including where a subordinate acts on the officer's behalf. Quasi-judicial notices and orders must reflect the signing officer's independent application of mind, with all AI-generated legal propositions and citations verified from primary sources. Departmental data must not be integrated with external systems or processed through personal devices or accounts. Circulars GST - States Tue, 18 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71101