Consent based sharing of information
Rule 163 of the CGST Rules
Straight from CBIC
Official source, not a summary of a summary
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Amendment history
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Consent-based sharing: a registered person may allow the portal to share his registration details and return data with another system or person; nothing is shared without the recipient’s consent recorded on the portal.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
1,496 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(1) Where a registered person opts to share the information furnished in—
(a) FORM GST REG-01 as amended from time to time;
(b) return in FORM GSTR-3B for certain tax periods;
(c) FORM GSTR-1 2 [,as amended in FORM GSTR-1A if any,] for certain tax periods, pertaining to invoices, debit notes and credit notes issued by him, as amended from time to time, with a system referred to in sub-section
(1) of section 158A (hereinafter referred to as “requesting system”), the requesting system shall obtain the consent of the said registered person for sharing of such information and shall communicate the consent along with the details of the tax periods, where applicable, to the common portal.
(2) The registered person shall give his consent for sharing of information under clause
(c) of sub-rule
(1) only after he has obtained the consent of all the recipients, to whom he has issued the invoice, credit notes and debit notes during the said tax periods, for sharing such information with the requesting system and where he provides his consent, the consent of such recipients shall be deemed to have been obtained.
(3) The common portal shall communicate the information referred to in sub-rule
(1) with the requesting system on receipt from the said system-
(a) the consent of the said registered person, and
(b) the details of the tax periods or the recipients, as the case may be, in respect of which the information is required.]
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2024-07-10 · Inserted
12/2024-CTdated10
Inserted vide Notification No. 12/2024-CT dated 10.07.2024.
2023-08-04 · Inserted
38/2023-CTdated04
Inserted vide Notification No. 38/2023-CT dated 04.08.2023.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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