Consent based sharing of information furnished by taxable person
Section 158A, CGST Act
Straight from CBIC
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Amendment history
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In one line
Lets the common portal share a registered person’s registration particulars, return data, e-invoice and e-way bill details with other notified systems – but only with that person’s CONSENT, and, for a recipient’s details, the recipient’s consent as well. Rule 163 carries the mechanics.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Sharing is consent-based and the mechanics are in Rule 163 – a taxpayer opts in on the portal, and the recipient’s consent is also needed for his details.
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
1,695 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) 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.]
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2023-10-01 · Inserted
28/2023-CTdated
Inserted ( w.e.f. 1st October, 2023 vide Notification No. 28/2023 – CT dated 31st july, 2023 . ) by s. 158 of The Finance Act 2023 (No. 8 of 2023).
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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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