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CHAPTER XXI - MISCELLANEOUS
Section 143 - Job work procedure...
Section 144 - Presumption as to do...
Section 145 - Admissibility of mic...
Section 146 - Common Portal...
Section 147 - Deemed exports...
Section 148 - Special procedure fo...
Section 149 - Goods and services t...
Section 150 - Obligation to furnis...
Section 151 - Power to call for in...
Section 152 - Bar on disclosure of...
Section 153 - Taking assistance fr...
Section 154 - Power to take sample...
Section 155 - Burden of proof...
Section 156 - Persons deemed to be...
Section 157 - Protection of action...
Section 158 - Disclosure of inform...
Section 159 - Publication of infor...
Section 160 - Assessment proceedin...
Section 161 - Rectification of err...
Section 162 - Bar on jurisdiction ...
Section 163 - Levy of fee...
Section 164 - Power of Government ...
Section 165 - Power to make regula...
Section 166 - Laying of rules, reg...
Section 167 - Delegation of powers...
Section 168 - Power to issue instr...
Section 168A - Power of Government...
Section 169 - Service of notice in...
Section 170 - Rounding off of tax,...
Section 171 - Anti profiteering me...
Section 172 - Removal of difficult...
Section 173 - Amendment of Act 32 ...
Section 174 - Repeal and saving...
Section 158A - Consent based shari...
Section 158A - 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.
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