Notifying “Account aggregator” as systems with which information may be shared by common portal based on consent - G. O. Ms. No. 91 - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 Notification G. O. Ms. No. 91, CTR (B1) [II(2)/CTR/735(d-3)/2023] , dated the August 07, 2023. In exercise of the powers conferred by section 158A of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017), the Governor of Tamil Nadu, 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 Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 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 (Central Act 2 of 1934) and defined as such in the Non-Banking Financial Company Account Aggregator (Reserve Bank) Directions, 2016.