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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-
SECTION (ii)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

NOTIFICATION
No. 06/2024 – Central Tax

New Delhi, dated the 22
nd
February, 2024
S.O…(E)— In exercise of the powers conferred by section 158A of the Central Goods and Services Tax Act, 2017
(12 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central
Government, on the recommendations of the Council, hereby notifies “Public Tech Platform for Frictionless
Credit” as the system with which information may be shared by the common portal based on consent under sub-
section (2) of Section 158A of the Central Goods and Services Tax Act, 2017 (12 of 2017).
Explanation.— For the purpose of this notification, “Public Tech Platform for Frictionless Credit” means an
enterprise-grade open architecture information technology platform, conceptualised by the Reserve Bank of India
as part of its “Statement on Developmental and Regulatory Policies” dated the 10
th
August, 2023 and developed
by its wholly owned subsidiary, Reserve Bank Innovation Hub, for the operations of a large ecosystem of credit, to
ensure access of information from various data sources digitally and where the financial service providers and
multiple data service providers converge on the platform using standard and protocol driven architecture, open and
shared Application Programming Interface (API) framework.

[F. No. CBIC-20001/1/2024-GST]

(Raghavendra Pal Singh)
Director
notification no 06 2024 central tax dated 22 feb 2024 | iKargos