In exercise of the powers conferred by section 158A of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, 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 Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017).

2. This notification shall be deemed to have 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 of the Lieutenant-Governor)

L. Mohamed Mansoor,

Additional Secretary to Government

(Commercial Taxes).