The Ministry of Finance (“MOF”) has declared the Goods and Services Tax Database and its associated infrastructure dependencies installed at Goods and Services Tax Network (“GSTN”) as protected system under Section 70(1) of the Information Technology Act, 2000 vide Notification dated & effective from February 4th, 2020.
The following persons shall be authorized to access the protected system :-
- Designated GSTN employees authorised by Head of GSTN;
- Designated Tax officers of the Central Government, State Government, Union territories, Auditing agencies and Accounting Authorities;
- Authorised members or employees of Contractual Managed Service Provider or third-party vendor(s) or its partner(s); and
- GSTN authorized business partner(s)
Read more at: http://egazette.nic.in/WriteReadData/2020/215920.pdf