Seeks to notify “Account Aggregator” as the systems with which information may be shared by the common portal under section 158A of the MGST Act, 2017. - 33/2023-State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 22nd August, 2023. NOTIFICATION Notification No. 33/2023 State Tax Maharashtra Goods and Services Tax Act, 2017. No. GST.1023/C.R.42(3)/Taxation-1. In exercise of the powers conferred by section 158A of the Maharashtra Goods and Services Tax Act, 2017, (Mah.XLIII of 2017), the Government of Maharashtra, 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 Maharashtra Goods and Services Tax Act, 2017, (Mah.XLIII 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. By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to Government