Date: |
31-07-2023
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Notification No: |
NOTIFICATION No. 33/2023 – Central Tax
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Issuing Authority: |
GST
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Type: |
Central Tax Notifications
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File No: |
[F. No. CBIC-20006/20/2023-GST] |
Subject: |
Seeks to notify “Account Aggregator” as the systems with which information may be shared by the common portal under section 158A of the CGST Act, 2017.
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Untitled 1
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART II, SECTION 3, SUB SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 33/2023 – Central Tax
New Delhi, dated the 31st July, 2023
G.S.R....(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
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