Notification / Notification No. 33/2023-Central Tax

Clause 1

In forceA commencement is recorded; no ending event is recorded.

The law's words

1. ,— 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 1 st 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.

The text above is a reproduction prepared for this register, not the certified Gazette wording. The Gazette in which the instrument was published remains the authentic record.

Connections

References marked in the words above

section 158A of the Central Goods and Services Tax Act, 2017 / Section 158A, Central Goods and Services Tax Act, 2017
Section 158A of the Central Goods and Services Tax Act, 2017 / Section 158A, Central Goods and Services Tax Act, 2017
section 20 of the Integrated Goods and Services Tax Act, 2017 / reference held, text not deposited / the register holds no page for the place cited, so nothing is marked for these words
section 45JA of the Reserve Bank of India Act, 1934 / reference held, text not deposited / the register holds no page for the place cited, so nothing is marked for these words