Copyright Policy

FIRST SEEN 2026-07-29 · VERSION 20260729_rev01 · COMPARED WITH 20210626_rev01

Full text changes — 20210626_rev01 to 20260729_rev01

COLOUR MARKS THE SEVERITY OF A FLAGGED CLAUSE · + AND − MARK ADDED AND REMOVED

+### GSTN Website Policy
+### Copyright Policy
+#### Copyright Policy
+- * *
 This website is maintained and operated by Goods and Services Tax Network (hereinafter 'GSTN'). The materials/contents featured on this website is/are exclusively owned by and/or licensed to GSTN, and is protected by copyright, trademark and other intellectual property and other applicable laws of India.
 The contents displayed on this website may be downloaded, subject to copyright and proprietary information exclusively retained with GSTN and terms of this policy. The contents of this website shall not be distributed, modified, transmitted, used, reused, made derivative works of, reported for public or commercial purposes, including, text, images, audio, and video or otherwise, without the prior written permission of GSTN. However, subject to the above, the materials and contents have to be used accurately and strictly for the permitted purpose and not in a derogatory manner or in a misleading context. Wherever such materials and contents are being used, the source must be prominently acknowledged. The above permission to use any material featured on this website shall not extend to any material featured on this website which is explicitly identified as being the copyrighted property of a third party. Authorization to reproduce such copyrighted material must be obtained from the copyright holders concerned.
 These policies shall be governed by and construed in accordance with the Indian Laws. Any dispute arising in connection with this policy shall be subject to the exclusive jurisdiction of the Courts at Delhi only.
+### Privacy Policy
 - * *
+#### Privacy Policy
 Goods and Services Tax Network (hereinafter 'GSTN') does not collect any personal information about a visitor to Goods and Services Tax Portal (hereinafter 'Website') unless that visitor explicitly and voluntarily provides it. If you choose to provide us with your personal information when you visit our website, we use it only to take necessary action on your request.
 We do not sell or share any personally identifiable information volunteered on this site to any third party except as may be required in terms of any Government Order, Notification, Policy or request. Any information provided to this website will reasonably be protected from any, misuse, unauthorized access or disclosure, alteration, or destruction in connection thereof.
 We gather certain information about the User, such as Internet protocol (IP) address, domain name, browser type, operating system, the date and time of the visit and the pages visited, and if you reached this website from another website, the address of that referring website. We make no attempt to link these addresses with the identity of individuals visiting our site unless an attempt to damage the site has been detected.
 GSTN may monitor statistics such as how many people visit our site, the user's IP address, the pages people may visit, domains our visitors use to come and which browsers people use etc. GSTN will use these statistics for aggregation purposes only and is not under an obligation to share such statistics with anyone.
+### Content Moderation and Approval Policy (CMAP)
 - * *
+### Website-Terms of Use/User Agreement
+The content to be published on the website is contributed by the Content Manager in a consistent fashion to maintain uniformity and to bring in standardization. In order to present the content as per the requirement of the viewer, the content is categorized and to retrieve the relevant content efficiently, and the content is contributed to the website through a Content Management System which would be web-based having user-friendly interface.
+### Terms and Conditions: Use of GST Portal
+Once the content is contributed it is approved and moderated prior to being published on the Portal. The moderation could be multilevel and is role based. If the content is rejected at any level then it is reverted back to the originator of the content for modification.
+This User Agreement shall apply to all the Users of GST Portal.
+| S.No | Content Element | Moderator | Approver | Contributor |
+| --- | --- | --- | --- | --- |
+| 1 | Updates | Web Information Manager | GSTN | Content Manager |
+| 2 | Contact Details | Web Information Manager | GSTN | Content Manager |
+| 3 | User Manuals | Web Information Manager | GSTN | Content Manager |
+| 4 | About Us | Web Information Manager | GSTN | Content Manager |
+#### Definitions
+### Content Review Policy (CRP)
+**GST portal:** The term GST Portal includes [https://www.gst.gov.in/](https://www.gst.gov.in/) along with all its sub-domains, internal and external services serviced by this domain and mobile applications of the GST Portal.
+- * *
+**Services:** The term Services include all authorised services and/or facilities and/or features as are available on the GST portal.
+The GSTN endeavours to keep the content on this Portal up-to-date. This Content Review Policy defines the roles and responsibilities of the website content review and the manner in which it need to be carried out. The matrix below gives Content Review based on content element type.
+**Unauthorised activities:** The term Unauthorised activities includes any activity which is punishable under section 43 (for eg web scraping, altering source code, hacking, introducing viruses etc.)and Section 45 of the Information Technology Act, 2000 (hereinafter IT Act) or which have been defined as offence under Chapter XI of The IT Act and/or any other activity which is prohibited under any Act, rules, regulations having force of law in India and/or any activity which contravenes access controls/Service use limits set by GSTN on the GST Portal and/or any security feature developed by GSTN on the GST Portal and/or any activity which is contrary to any other policies of the GST Portal.
+| S.No | Content Element | Frequency of Review | Approver |
+| --- | --- | --- | --- |
+| 1 | News and Updates | Immediate in case of an event | Content Manager |
+| 2 | Contact Details | Immediate in case of an event | Content Manager |
+| 3 | User Manuals | Immediate in case of an event | Content Manager |
+| 4 | About Us | Immediate in case of an event | Content Manager |
+**User:** The term User includes any persons/company/organization/entities/body/association/group of persons/ Authorised Service Provider and/or their affiliates accessing the GST Portal and/or using/accessing any Services provided by the GST Portal and/or conducting any activity authorised in writing by Goods and Services Tax Network (hereinafter GSTN).
+### Content Archival Policy (CAP)
 - * *
+#### Permitted use
+The content components are created with metadata, source and validity date. Validity of some of the components may not be known at the time of creation. Such content is treated as perpetual and the validity date shall be ten years from the date of creation. The content shall not be displayed on this portal after the validity date unless a request has been raised by the Goods and Service Tax Network.
+GST Portal shall not in any manner be used for any unauthorized activity (ies). The GST Portal shall be used only for purposes as authorised by GST Law/GST portal policy.
+| S.No | Content Element | Entry Policy | Archival Policy | Exit Policy |
+| --- | --- | --- | --- | --- |
+| 1 | News and Updates | Immediate in case of an event | Only latest 2 or 3 News and updates are displayed in the main webpage. Remaining are classified by year of publication and archived for public view. | Displayed upto 10 years from the month of the publication |
+| 2 | Contact Details | Immediate in case of an event | Not Required | Not Required |
+| 3 | User Manuals | Immediate in case of an event | Not Required | Change in process will lead to substitution of old manual. |
+| 4 | About Us | Immediate in case of an event | Not Required | Change in process will lead to substitution of old content. |
+Confidential Information and personally identifiable information of any taxpayer shall not be disclosed. For any unauthorised disclosure which is not attributable to GSTN, GSTN shall not be held responsible.
+### Web Information Manager
+While using the GST Portal the user shall comply with all applicable laws, provide up to date, and correct and accurate information as may be required. The Services provided on the GST Portal shall be accessed only through the interfaces expressly authorised by GSTN or on the GST Portal.
+- * *
+Without limitation of the above, the Users of GST Portal shall not:-
+Name
+. Imply or state any affiliation with or endorsement of GSTN / without direct and express consent of such organisation (e.g., representing oneself as an accredited GSTN associate).
+. Manipulating identifiers in order to disguise the origin of any message or post transmitted through the GST portal.
+. Monitoring the GST portal's availability, performance or functionality for any competitive purposes.
+. Overlaying or otherwise modifying the GST portal or their appearance.
+. Removing or covering or obscuring any advertisement included on the GST portal.
+. Renting, leasing, loaning, trading, selling/re-selling access to the GST portal or related data of GST portal.
+. Selling, sponsoring, or otherwise monetizing any GST portal Service or feature without GSTN's direct and express consent.
+. Soliciting or collecting email addresses or other personal information of GST portal users or GSTN users in any manner.
+. Using, disclosing or distributing any data obtained in violation of this policy.
+: Shri Alok Kumar
+This User Agreement shall be governed by and construed in accordance with the Indian Laws. Any contravention of this User Agreement shall be viewed strictly and appropriate Criminal/ Civil action will be initiated in accordance with the applicable laws.
+Designation
+GSTN exclusively reserves the rights, to change or modify or alter this User Agreement(whether completely or partially), from time to time, at its discretion, without any objections, interruptions, grounds, claims or liabilities of any third party/users.
+: EVP (Services)
+**If you do not agree to terms of this User Agreement you are requested not to use the GST Portal. By accessing GST Portal it is deemed that you have given your consent to this User Agreement and shall be bound by the terms of this User Agreement.**
+Address
+: Worldmark 1, East Wing, 4th Floor, Aerocity, New Delhi, Delhi 110037
+Phone No
+: 011-49111373