GST Council likely to consider allowing
investigating agencies, police to use NATGRID to access GST data
The GST Council, at its October 7 meeting, is likely
to consider a proposal to allow central intelligence and investigative
agencies, as well as State and Union Territory police forces using NATGRID, to
access specified GST payee information, a senior government official told BusinessLine.
The National Intelligence Grid (NATGRID) links 11
central agencies and the police forces of all States and UTs with data-holding
agencies, providing information for intelligence and investigations. NATGRID
for counter-terrorism and national security, which includes internal and
economic security. Specific information through the GST network will aid in
risk-based assessment for foreign investment, tax evasion, money laundering,
organised cyber frauds and heinous crime, the official said.
Under the proposed mechanism, data would be shared
online through application programming interfaces (APIs) on requests from
NATGRID user agencies. Five categories of GST data are proposed to be made
available: registration details, including proprietors and date of commencement
of business; e-way bill details; inward and outward supplies over a specified
period; branch mapping through PAN for multi-branch companies; and supplies
made through e-commerce platforms.
Subject to safeguards
However, access is expected to be subject to
safeguards. The GST Network (GSTN), the IT backbone of the indirect tax system,
has suggested limits on API access to prevent unrestricted access to the entire
database, the official said.
Unrestricted API access will expose the entire
universe of the major registration, e-way bills and GST registration data and
that too in unmasked individually identifiable manners, he said.
Theoretically, this can lead transmission of most of the GST database with
NATGRID. Hence some conditions are expected.
The official said the proposal could be accommodated
within existing GST provisions governing disclosure of taxpayer information,
which allow law-enforcement agencies to obtain information in cases.
Wherever any proceedings have been initiated
against any person, information regarding that person can be obtained by law
enforcement agencies by coordinating with the concerned jurisdictional officers
of the Centre or the State. This can also be done at central level by coordinating
with the DGGI (Directorate General of GST Intelligence), the official said.
The proposed system would provide a more structured
mechanism for sharing disaggregated GST data with investigating agencies using
API-based technology, the official said.
Separately, the Council may also consider allowing
the Statistics Ministry access to certain taxpayer data. Any such move would
require a review of the statutory framework governing confidentiality and
purpose limitation of taxpayer information, the official said.
www.thehindubusinessline.com,
dt. 03-10-2026