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.