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“Account Aggregator” notified as the systems with which information may be shared by the common portal based on consent u/s 158A of Uttarakhand Goods and Services Tax Act, 2017 - 170773/2023/02(120)/XXVII(8)/2023/CT-33 - Uttarakhand SGST
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Account Aggregator permitted to receive GST portal data on taxpayer consent, expanding authorized systems for information sharing. Notification designates Account Aggregator as an authorized system to receive information from the GST common portal based on taxpayer consent, defining Account Aggregator as a non financial banking company undertaking Account Aggregator business in accordance with the regulatory directions applicable to Account Aggregators, and specifying that the authorization to receive portal data is consent based and governed by the GST statutory provisions invoked in the notification.
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 permitted to receive GST portal data on taxpayer consent, expanding authorized systems for information sharing.
Notification designates Account Aggregator as an authorized system to receive information from the GST common portal based on taxpayer consent, defining Account Aggregator as a non financial banking company undertaking Account Aggregator business in accordance with the regulatory directions applicable to Account Aggregators, and specifying that the authorization to receive portal data is consent based and governed by the GST statutory provisions invoked in the notification.
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