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On 23rd November 2022, the Reserve Bank of India issued a Notification to all Regulated Entities of the Bank in regard to the Inclusion of Goods and Service Tax Network (GSTN) as a Financial Information Provider under the Account Aggregator Framework. This particular notification was issued with reference to the Master Direction – Non-Banking Financial Company – Account Aggregator (Reserve Bank) Directions, 2016, issued on 2nd September 2016.
Keeping in view of facilitating cash flow-based lending to MSMEs, the RBI has decided for including the Goods and Services Tax Network (GSTN) as a Financial Information Provider (FIP) under the Account Aggregator (AA)framework. The RBI further stated that the Department of Revenue is to be the regulator of GSTN for the specific purpose of Goods and Services Tax (GST) Returns to be filed via Form GSTR-1 and Form GSTR-3B as the Financial Information.
RBI notifies for Inclusion of GSTN as a FIP under the AA Framework
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