Goods and Services Tax Network (GSTN) notified to share information under PMLA

The Department of Revenue has notified Goods and Services Tax Network (GSTN) clause (ii) of sub-section (1) of section 66 of the Prevention of Money-laundering Act, 2002 (15 of 2003).

Section 66 deals with the Disclosure of information under the Prevention of Money-laundering Act, 2002 (15 of 2003) also known as the PMLA Act.

Disclosure of information

66 . The Director or any other authority specified by him by a general or special order in this behalf may furnish or cause to be furnished to—

(i) any officer, authority or body performing any functions under any law relating to imposition of any tax, duty or cess or to dealings in foreign exchange, or prevention of illicit traffic in the narcotic drugs and psychotropic substances under the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985); or

(ii) such other officer, authority or body performing functions under any other law as the Central Government may, if in its opinion it is necessary so to do in the public interest, specify, by notification in the Official Gazette, in this behalf, any information received or obtained by such Director or any other authority, specified by him in the performance of their functions under this Act, as may, in the opinion of the Director or the other authority, so specified by him, be necessary for the purpose of the officer, authority or body specified in clause (i) or clause (ii) to perform his or its functions under that law.

(2) If the Director or other authority specified under sub-section (1) is of the opinion, on the basis of information or material in his possession, that the provisions of any other law for the time being in force are contravened, then the Director or such other authority shall share the information with the concerned agency for necessary action. 

Total Number of 26 Organizations Now under purview of PMLA [Notified under clause (ii) of sub-section (1) of section 66]:

[Notification No. GSR 382(E), Dated 27-6-2006 As Amended by Notification No. G.S.R. 609(E) [F. No. P-12011/8/2020-Es Cell – DOR], Dated 01-10-2020, Notification No. G.S.R. 832(E) [F. No. 12011/8/2020-ES Cell-DOR], Dated 22-11-2022 and Notification No. G.S.R. 491(E) [F. No. P.12011/2/2009-ES Cell-DOR], Dated 07-07-2023]

(1) Director, Financial Intelligence Unit, India, under the Ministry of Finance, Department of Revenue;
(2) Cabinet Secretariat (Research and Analysis Wing);
(3) Ministry of Home Affairs or National Security Council Secretariat or Intelligence Bureau;
(4) Economic Offences Wing of Central Bureau of Investigation;
(5) Chief Secretaries of the State Governments;
(6) Reserve Bank of India;
(7) Department of Company Affairs, Government of India;
(8) Securities and Exchange Board of India;
(9) Insurance Regulatory and Development Authority of India:
(10) Central Economic Intelligence Bureau;
(11) National Investigating Agency;
(12) Serious Fraud Investigation Office;
(13) State Police Department;
(14) Regulator, as defined under clause (fa) of rule 2 of the Prevention of Money-laundering (Maintenance of Records) Rules, 2005;
(15) Director General of Foreign Trade;
(16) Ministry of External Affairs;
(17) Competition Commission of India;
(18) Special Investigation Team constituted, vide notification of the Government of India, Ministry of Finance, Department of Revenue published in the Gazette of India, Extraordinary, Part-I, Section-I, vide number F.No.11/2/2009-Ad.E.D. dated the 29th May, 2014;
(19) National Intelligence Grid;
(20) Central Vigilance Commission;
(21) Defence Intelligence Agency;
(22) National Technical Research Organisation;
(23) Military Intelligence;
(24) An inquiry authority appointed under sub-rule (2) of rule 14 of the Central Civil Services (Classification, Control and Appeal) Rules, 1965 or the provisions of the Public Servants (Inquiries) Act, 1850 (37 of 1850) and any other preliminary enquiry authority appointed with concurrence of the Central Vigilance Commission, by the Disciplinary Authority, with the prior approval of the Central Government;
(25) Wildlife Crime Control Bureau.
(26) Goods and Services Tax Network

The Notification reads as follows:

G.S.R. 491(E).—In exercise of the powers conferred by clause (ii) of sub-section (1) of section 66 of the Prevention of Money-laundering Act, 2002 (15 of 2003), the Central Government, being satisfied that it is necessary in the public interest to do so, hereby makes the following further amendment in the notification of the Government of India, in the Ministry of Finance, Department of Revenue, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 381(E), dated the 27th June, 2006, namely:- In the said notification, after serial number (25) and the entry relating thereto, the following serial number and entry shall be inserted, namely:-

“(26) Goods and Services Tax Network.”.