Notifcation No. 33/2023 – Central Tax GST Portal will share info with Account Aggregator
NOTIFICATION
New Delhi, the 31st July, 2023
No. 33/2023 – Central Tax
G.S.R. 576(E).—In exercise of the powers conferred by section 158A of the Central Goods and Services Tax
Act, 2017 (12 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central
Government, on the recommendations of the Council, hereby notifies “Account Aggregator” as the systems with
which information may be shared by the common portal based on consent under Section 158A of the Central Goods
and Services Tax Act, 2017 (12 of 2017).
2. This notification shall come into force with effect from the 1st day of October, 2023.
Explanation: For the purpose of this notification, “Account Aggregator” means a non-financial banking company
which undertakes the business of an Account Aggregator in accordance with the policy directions issued by the
Reserve Bank of India under section 45JA of the Reserve Bank of India Act, 1934 (2 of 1934) and defined as such in
the Non-Banking Financial Company – Account Aggregator (Reserve Bank) Directions, 2016.
[F. No. CBIC-20006/20/2023-GST]
ALOK KUMAR, Director
Download Complete Notifcation Click here