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        Case ID :
        GST - States

        Seeks to notify “Account Aggregator” as the systems with which information may be shared by the common portal under section 158A of the PGST Act, 2017 - S.O. 12/P.A.5/2027/S. 158A/2024. - Punjab SGST

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        Account Aggregator designation permits consent based sharing of GST portal information under section 158A. Notification designates Account Aggregator as an authorized system with which the common portal may share information on a consent basis under section 158A of the Punjab Goods and Services Tax Act, 2017, and defines Account Aggregator by reference to the RBI directions as a non financial banking company undertaking Account Aggregator business.
                          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 under section 158A.

                                Notification designates Account Aggregator as an authorized system with which the common portal may share information on a consent basis under section 158A of the Punjab Goods and Services Tax Act, 2017, and defines Account Aggregator by reference to the RBI directions as a non financial banking company undertaking Account Aggregator business.


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