Seeks to notify “Account Aggregator” as the systems with which information may be shared by the common portal under section 158A of the GGST Act, 2017 - 38/1/2017-Fin (R&C)(257)/3242 - Goa SGST
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Account aggregator designation enables consent-based sharing of GST portal information with specified systems under data-sharing framework. Notifies Account Aggregator as a system with which the common portal may share taxpayer information on the basis of consent under section 158A of the Goa Goods and Services Tax Act, 2017 and section 20 of the Integrated GST Act. Defines Account Aggregator as a non-financial banking company undertaking Account Aggregator business in accordance with applicable policy directions and the NBFC-Account Aggregator directions, thereby incorporating Account Aggregators into the GST common portal's consent-based data-sharing framework.
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 designation enables consent-based sharing of GST portal information with specified systems under data-sharing framework.
Notifies Account Aggregator as a system with which the common portal may share taxpayer information on the basis of consent under section 158A of the Goa Goods and Services Tax Act, 2017 and section 20 of the Integrated GST Act. Defines Account Aggregator as a non-financial banking company undertaking Account Aggregator business in accordance with applicable policy directions and the NBFC-Account Aggregator directions, thereby incorporating Account Aggregators into the GST common portal's consent-based data-sharing framework.
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