Ministry of Finance Department of Revenue

Publication of appointment of Nodal Officer in respect of section 14A 3 of Integrated Goods and Service Tax Act 2017

Issue Date: 17 February 2026 Published: 17 February 2026

Gazette ID: CG-DL-E-17022026-270230 Download PDF

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Core Purpose

The Central Government designates the Principal Additional Director General /Additional Director General (Intelligence) of Directorate General of GST Intelligence Headquarters (DGGI-HQ) as the nodal officer for purposes related to section 14A(3) of the Integrated Goods and Services Tax Act, 2017.

Detailed Summary

In Notification S.O. 858(E) dated 17th February, 2026, the Ministry of Finance, Department of Revenue, designates the Principal Additional Director General /Additional Director General (Intelligence) of the Directorate General of GST Intelligence Headquarters (DGGI-HQ), Central Board of Indirect Taxes and Customs, as the nodal officer. This designation is made 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. This new notification supersedes the earlier Notification S.O. 95(E) dated 06.01.2025, and the designated nodal officer's role is specifically for the purposes of the said rules in respect to section 14A(3) of the Integrated Goods and Services Tax Act, 2017 (13 of 2017). This Notification shall remain in force from its publication date, February 17, 2026.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-17022026-270230 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 818] NEW DELHI, TUESDAY, FEBRUARY 17, 2026/MAGHA 28, 1947 1189 GI/2026 (1) 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)

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