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 - 33/2023-State Tax - Gujarat SGST
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Account Aggregator designation permits consent-based sharing of GST information via the common portal under the data-sharing framework. Notification designates Account Aggregator as a system with which the common portal may share information on the basis of consent under section 158A of the Gujarat Goods and Services Tax Act. The notification becomes effective from the stated commencement date and explains that an Account Aggregator is a non-financial banking company undertaking Account Aggregator business in accordance with the NBFC-Account Aggregator Directions and applicable policy directions.
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 permits consent-based sharing of GST information via the common portal under the data-sharing framework.
Notification designates Account Aggregator as a system with which the common portal may share information on the basis of consent under section 158A of the Gujarat Goods and Services Tax Act. The notification becomes effective from the stated commencement date and explains that an Account Aggregator is a non-financial banking company undertaking Account Aggregator business in accordance with the NBFC-Account Aggregator Directions and applicable policy directions.
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