Ministry of Finance has declared the GST Database and its associated infrastructure dependencies installed at GSTN, as the protected system under Section 70(1) of the Information Technology Act, 2000
The following persons shall be authorised to access the protected system: –
a) Designated GSTN employees authorised by Head of GSTN;
b) Designated Tax officers of the Central Government, State Government, Union territories, Auditing agencies and Accounting Authorities;
c) Authorised members or employees of Contractual Managed Service Provider or third-party vendor(s) or its partner(s); and
d) GSTN authorized business partner(s).
Extract of Section of the Information Technology Act, 2000 is as follows:-
Section 70. Protected system.–
(1) The appropriate Government may, by notification in the Official Gazette, declare any computer resource which directly or indirectly affects the facility of Critical Information Infrastructure, to be a protected system.
Explanation.– For the purposes of this section, Critical Information Infrastructure means the computer resource, the incapacitation or destruction of which, shall have debilitating impact on national security, economy, public health or safety.
(2) The appropriate Government may, by order in writing, authorise the persons who are authorised to access protected systems notified under sub-section (1).
(3) Any person who secures access or attempts to secure access to a protected system in contravention of the provisions of this section shall be punished with imprisonment of either description for a term which may extend to ten years and shall also be liable to fine.
(4) The Central Government shall prescribe the information security practices and procedures for such protected system.
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 4th February, 2020
G.S.R. 84(E).—In exercise of the powers conferred by sub-section (1) of section 70 of the Information Technology Act, 2000 (21 of 2000), the Ministry of Finance hereby declares the Goods and Services Tax Database and its associated infrastructure dependencies installed at Goods and Services Tax Network (GSTN), as the protected system for the purpose of said Act.
The following persons shall be authorised to access the protected system: –
(a) designated GSTN employees authorised by Head of GSTN;
(b) designated Tax officers of the Central Government, State Government, Union territories, Auditing agencies and Accounting Authorities;
(c) authorised members or employees of Contractual Managed Service Provider or third-party vendor(s) or its partner(s); and
(d) GSTN authorized business partner(s).
2. This notification shall come into force on the date of its publication in the Official Gazette.
[F. No. S-31011/01/2012-SO (ST-1)(Pt.-8)]
SUNIL KUMAR, Under Secy.
