“Accounts Compiler” notified as a mechanism by which information can be shared through a consent based common portal under section 158A of the Uttar Pradesh Goods and Services Tax Act, 2017 - 1142/XI-2–23-9(47)-17-T.C.231-U.P.Act-1-2017-Order (290)-2023 - Uttar Pradesh SGST
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Account Aggregator notified for consent-based information sharing through the common GST portal under section 158A. Account Aggregator is notified as a system through which information may be shared by the common portal on a consent-based basis under section 158A of the Uttar Pradesh Goods and Services Tax Act, 2017, read with the corresponding provision of the Integrated Goods and Services Tax Act, 2017. The notification takes effect from 1 October 2023. Account Aggregator means a non-financial banking company carrying on the business of an Account Aggregator in accordance with Reserve Bank of India directions and the Non-Banking Financial Company-Account Aggregator Directions, 2016.
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 notified for consent-based information sharing through the common GST portal under section 158A.
Account Aggregator is notified as a system through which information may be shared by the common portal on a consent-based basis under section 158A of the Uttar Pradesh Goods and Services Tax Act, 2017, read with the corresponding provision of the Integrated Goods and Services Tax Act, 2017. The notification takes effect from 1 October 2023. Account Aggregator means a non-financial banking company carrying on the business of an Account Aggregator in accordance with Reserve Bank of India directions and the Non-Banking Financial Company-Account Aggregator Directions, 2016.
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