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Core Purpose

Notification by the Finance (Expenditure-I) Department of the NCT of Delhi notifying 'Account Aggregator' systems as entities with which information may be shared via the common GST portal based on consent, under Section 158A of the Delhi Goods and Services Tax Act, 2017.

Detailed Summary

By notification No. 33/2023-State Tax (File No. F.3(18)/Fin.(Exp-I)/2024-25/DS-I/1120) dated 23rd December 2024, the Finance (Expenditure-I) Department of the Government of the National Capital Territory of Delhi, exercising powers under section 158A of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), on the recommendations of the Council, notifies 'Account Aggregator' as a system with which information may be shared through the common GST portal on a consent basis under Section 158A, with an 'Account Aggregator' defined as a non-banking financial company undertaking Account Aggregator business per the policy directions issued by the Reserve Bank of India under section 45JA of the Reserve Bank of India Act, 1934 (2 of 1934), as further defined in the Non-Banking Financial Company - Account Aggregator (Reserve Bank) Directions, 2016; the notification is deemed effective from 1st October 2023 and is signed by Ravinder Kumar, Joint Secretary (Finance), by order of the Lieutenant Governor of the National Capital Territory of Delhi.

Full Text

8287 DG/2024 (1) रिज᭭ᮝी सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99 EXTRAORDINARY PUBLISHED BY AUTHORITY PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI I fnYyh] 23 fnlEcj] 2024 3¼18½@foÙk¼O;;& I½@2024&25@Mh,l& I@1120—% jk’Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYYkh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 158d }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] ifj"kn dh flQkfj'kksa ij] **ys[kk ladyd dks ,sls ra= ds :i esa vf/klwfpr djrh gS ftlls fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 158d ds v/khu lgefr ij vk/kkfjr lkekU; iksVZy }kjk lwpuk lk>h dh tk ldsxh A 2- ;g vf/klwpuk 1 väwcj] 2023 ls ço`Ùk gksxh A Li"Vhdj.k bl vf/klwpuk ds ç;kstu ds fy,] ^^ys[kk ladyd^^ ls dksbZ ,slh xSj&foÙkh; cSaddkjh daiuh vfHkçsr gS tks Hkkjrh; fjtoZ cSad vf/kfu;e] 1934 ¼1934 dk 2½ dh /kkjk 45od ds v/khu Hkkjrh; fjtoZ cSad }kjk tkjh i‚yhlh funs'kksa ds vuqlkj fdlh ys[kk ladyd dk dkjckj djrh gS vkSj xSj cSaddkjh foÙkh; daiuh ys[kk सं. 332] ᳰद᭨ली, सोमवार, ᳰदस᭥ बर 23, 2024/पौष 2, 1946 [रा.रा.रा.ᭃे.ᳰद. सं. 302 No. 332] DELHI, MONDAY, DECEMBER 23, 2024/ PAUSHA 2 , 1946 [N. C. T. D. No. 302 GOVERNMENT OF INDIA SG-DL-E-31122024-259754 SG-DL-E-31122024-259754 2 DELHI GAZETTE : EXTRAORDINARY P ART IV] ladyd ¼fjtoZ cSad½ funs'k] 2016 esa ;Fkk ifjHkkf"kr gS jk’Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkns”k ls rFkk muds uke ij] jfoUnz dqekj] la;qDr lfpo ¼foÙk½ FINANCE (EXPENDITURE-I) DEPARTMEN NOTIFICATION Delhi, the 23rd December, 2024 No. 33/2023-State Tax No. F. 3 ( 18 )/Fin.(Exp-I)/2024-25/DS-I/1120. —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) Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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