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THE UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION No.-1142/XI-2-23-9(47)/17-T.C.231 -U.P. Act-1 -2017-Order-(290)-2023, Dated 21st September, 2023

In exercise of the powers conferred by section 158A of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act No. 1 of 2017) (hereinafter referred to as the "said Act") and section 20 of the Integrated Goods and Services Tax Act, 2017 (Act no. 13 of 2017), the Governor, 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 said Act.

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,

(Nitin Ramesh Gokarn)

Apar Mukhya Sachiv.