GSTN inclusion as Financial Information Provider enables GST returns to be shared under the Account Aggregator framework. Inclusion of Goods and Services Tax Network (GSTN) as a Financial Information Provider under the Account Aggregator framework designates GST Returns, specifically Form GSTR 1 and Form GSTR 3B, as recognised financial information to facilitate cash flow-based lending. The Department of Revenue is specified as GSTN's regulator for this purpose, and targeted amendments to the Master Direction add GST returns, the Department of Revenue, and GSTN to the enumerated lists.