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        GST - States

        “Account Aggregator” notified as the systems with which information may be shared by the common portal based on consent u/s 158A of KGST Act, 2017 - S.R.O. No. 969/2023 - Kerala SGST

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        Account Aggregator systems authorised for consent-based GST data sharing via the common portal, enabling regulated information exchange. Notification under the Kerala SGST Act designates Account Aggregator as a system with which the common portal may share taxpayer information based on consent, effective 1 October 2023. 'Account Aggregator' is defined as a non-banking financial company undertaking account aggregator business in accordance with the applicable regulatory directions and the NBFC-Account Aggregator Directions, 2016, thereby enabling regulated, consent-based exchange of GST-related information.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Account Aggregator systems authorised for consent-based GST data sharing via the common portal, enabling regulated information exchange.

                                Notification under the Kerala SGST Act designates Account Aggregator as a system with which the common portal may share taxpayer information based on consent, effective 1 October 2023. "Account Aggregator" is defined as a non-banking financial company undertaking account aggregator business in accordance with the applicable regulatory directions and the NBFC-Account Aggregator Directions, 2016, thereby enabling regulated, consent-based exchange of GST-related information.


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