“Account Aggregator” notified as the systems with which information may be shared by the common portal based on consent u/s 158A of CGST Act, 2017 - 33/2023 - Central GST (CGST)

Account Aggregator notification enables consent-based sharing of GST portal information under GST provisions, aligned with regulatory framework.

The Central Government notifies Account Aggregator as a system with which the GST common portal may share information based on taxpayer consent under the statutory consent mechanism, thereby authorizing consent-driven exchange of GST data. The notification defines Account Aggregator as a non-financial banking company operating as an Account Aggregator in accordance with the Reserve Bank policy directions and the NBFC - Account Aggregator Directions, linking permitted recipients to those governed by that regulatory framework.