Account Aggregator designation permits consent-based sharing of GST portal information with specified systems via a common portal. Account Aggregator is notified as a system with which the GST common portal may share taxpayer information on the basis of consent; an Account Aggregator is defined as a non-financial banking company undertaking Account Aggregator activities in accordance with applicable regulatory directions, enabling the portal to transmit information to such entities under the consent-based sharing regime.
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 portal information with specified systems via a common portal.
Account Aggregator is notified as a system with which the GST common portal may share taxpayer information on the basis of consent; an Account Aggregator is defined as a non-financial banking company undertaking Account Aggregator activities in accordance with applicable regulatory directions, enabling the portal to transmit information to such entities under the consent-based sharing regime.
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