In exercise of the powers conferred by section 158A of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (Act 13 of 2017), the Government of Goa, 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 Goa Goods and Services Tax Act, 2017 (Goa Act 4 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 Governor of Goa.

Pranab G. Bhat,

Under Secretary, Finance (R&C).