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Under section 158A, Central Goods and Services Tax Act, 2017 (2)

31 July 2023Notification 33/2023-CT [N110R6]
Notification of the Central Government, 33/2023-Central Tax22 February 2024Notification 6/2024-CT [N112W6]
Notification of the Central Government, 6/2024-Central Tax

Text

Open at its own address /S10-BCK

Section 158A, Central Goods and Services Tax Act, 2017 [S10-BCK]

As at 8 September 2026. In force from 1 July 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].

In Central Goods and Services Tax Act, 2017 [A10-25N]. This text from 1 October 2023, by The Finance Act, 2023. No other text held.

Cite: Section 158A, Central Goods and Services Tax Act, 2017 [S10-BCK]. Machine: S10-BCK.

158A. Consent based sharing of information furnished by taxable person.—

(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.

Made under this section, or naming it (2)

Notification No. 06/2024-Central Tax [N11-2W6], 22 February 2024, in force. Recital: "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"

Notification No. 33/2023-Central Tax [N11-0R6], 31 July 2023, in force. Recital: ",— 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"

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