The Central Government has designated a Nodal Officer for the purposes of Section 14A(3) of the Integrated Goods and Services Tax (IGST) Act, 2017.
As per Notification No. S.O. 858(E) dated 17th February, 2026, published in the Gazette of India (Extraordinary), Part II—Section 3—Sub-section (ii), the Ministry of Finance (Department of Revenue), in pursuance of 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, has notified the following:
The Principal Additional Director General / Additional Director General (Intelligence), Directorate General of GST Intelligence Headquarters (DGGI-HQ), under the Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance, is hereby designated as the Nodal Officer
for the purposes of the said rules in respect of Section 14A(3) of the Integrated Goods and Services Tax Act, 2017 (13 of 2017).
Supersession of Earlier Notification
This notification has been issued in supersession of the earlier Notification No. S.O. 95(E) dated 06.01.2025 issued in this regard.
Legal Framework
- Section 79(3)(b) of the Information Technology Act, 2000
- Rule 3(1)(d) of the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Amendment Rules, 2025
- Section 14A(3) of the Integrated Goods and Services Tax Act, 2017
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/02/Publication-of-appointment-of-Nodal-Officer-in-respect-of-section-14A-3-of-Integrated-Goods-and-Service-Tax-Act-2017.pdf
