“Account Aggregator” notified as the systems with which information may be shared by the common portal based on consent u/s 158A of DGST Act, 2017 - 33/2023-State Tax - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 23rd December, 2024 No. 33/2023-State Tax No. F. 3 ( 18 )/Fin.(Exp-I)/2024-25/DS-I/1119. In exercise of the powers conferred by section 158A of the Delhi Goods and Services Tax Act, 2017 (3 of 2017) , the Lieutenant Governor of National Capital Territory of Delhi, 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 Delhi Goods and Services Tax Act, 2017 (3 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 Lt. Governor of National Capital Territory of Delhi, RAVINDER KUMAR, Jt. Secy. (Fin)