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

FINANCE DEPARTMENT NOTIFICATION No. 33/2023-State Tax Sachivalaya, Gandhinagar, 24th August, 2023 GUJARAT GOODS AND SERVICES TAX ACT, 2017 No.(GHN- 59)GST-2023/S. 158A(1)GST Cell: - In exercise of the powers conferred by section 158A of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Goods and Services Tax 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 Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017). 1. 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 Gujarat, DILIP THAKER, Joint Secretary to Government.