Ministry of Finance (MOF) has declared Goods and Services Tax Database and its associated infrastructure dependencies installed at Goods and Services Tax Network (GSTN), as the protected system under Information Technology Act, 2000.
MOF vide notification dated 4th February 2020, has declared that only following persons shall be authorised to access such protective 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).
MOF Notification >>>GSTN as Protective System