It has been decided to add the Goods and Services Tax Network (GSTN) as a Financial Information Provider (FIP) under the Account Aggregator (AA) framework in order to promote cash flow-based lending to MSMEs.
For this particular purpose, the Department of Revenue shall regulate the GSTN, and the Financial Information shall be the Goods and Services Tax (GST) Returns, namely Form GSTR-1 and Form GSTR-3B.