Sidebar
CHAPTER XXI - MISCELLANEOUS
Section 143 of CGST Act - Job work...
Section 144 of CGST Act - Presumpt...
Section 145 of CGST Act - Admissib...
Section 146 of CGST Act - Common P...
Section 147 of CGST Act - Deemed e...
Section 148 of CGST Act - Special ...
Section 149 of CGST Act - Goods an...
Section 150 of CGST Act - Obligati...
Section 151 of CGST Act - Power to...
Section 152 of CGST Act - Bar on d...
Section 153 of CGST Act - Taking a...
Section 154 of CGST Act - Power to...
Section 155 of CGST Act - Burden o...
Section 156 of CGST Act - Persons ...
Section 157 of CGST Act - Protecti...
Section 158 of CGST Act - Disclosu...
Section 159 of CGST Act - Publicat...
Section 160 of CGST Act - Assessme...
Section 161 of CGST Act - Rectific...
Section 162 of CGST Act - Bar on j...
Section 163 of CGST Act - Levy of ...
Section 164 of CGST Act - Power of...
Section 165 of CGST Act - Power to...
Section 166 of CGST Act - Laying o...
Section 167 of CGST Act - Delegati...
Section 168 of CGST Act - Power to...
Section 168A of CGST Act - Power o...
Section 169 of CGST Act - Service ...
Section 170 of CGST Act - Rounding...
Section 171 of CGST Act - Anti pro...
Section 172 of CGST Act - Removal ...
Section 173 of CGST Act - Amendmen...
Section 174 of CGST Act - Repeal a...
Section 158A of CGST Act - Consent...
Section 158A of CGST Act - Consent based sharing of information furnished by taxable person
https://www.gstgyaan.com/section-158a-of-cgst-act-consent-based-sharing-of-information-furnished-by-taxable-person
158A. Consent based sharing of information furnished by taxable person[1]
(1) Notwithstanding anything contained in sections 133, 152 and 158, the following details furnished by a registered person may, subject to the provisions of sub-section (2), and on the recommendations of the Council, be shared by the common portal with such other systems as may be notified by the Government, in such manner and subject to such conditions as may be prescribed, namely: (a) particulars furnished in the application for registration under section 25 or in the return filed under section 39 or under section 44; (b) the particulars uploaded on the common portal for preparation of invoice, the details of outward supplies furnished under section 37 and the particulars uploaded on the common portal for generation of documents under section 68; (c) such other details as may be prescribed. |
(2) For the purposes of sharing details under sub-section (1), the consent shall be obtained, of— (a) the supplier, in respect of details furnished under clauses (a), (b) and (c) of sub-section (1); and (b) the recipient, in respect of details furnished under clause (b) of sub-section (1), and under clause (c) of sub-section (1) only where such details include identity information of the recipient, in such form and manner as may be prescribed. |
(3) Notwithstanding anything contained in any law for the time being in force, no action shall lie against the Government or the common portal with respect to any liability arising consequent to information shared under this section and there shall be no impact on the liability to pay tax on the relevant supply or as per the relevant return. |
[1] Section inserted by section 158 of The Finance Act, 2023 dt. 31-03-2023 and made effective from 01-10-2023 by Notification No. 28/2023-Central Tax dt. 31-07-2023.
GST Gyaan | https://gstgyaan.in | CA Rajesh Ritolia - 9350171263