Amended and updated notes on section 158A of CGST Act, 2017. Detail discussion on provisions and rules related to consent based sharing of information furnished by taxable person.
Recently, we have discussed in detail section 158 (Disclosure of information by a public servant) of CGST Act 2017. Today, we learn the provisions of section 158A of Central GST Act 2017.
Section 158 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 28/2023-Central Tax, S.O. 3422(E), dated 31.07.2023. This notification was come into force from 1st day of October, 2023 i.e. the commencement date of section 158A is 01-10-2023.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XXI |
| Chapter Name | Miscellaneous |
| Section No. | 158A |
| Section Name | Consent based sharing of information furnished by taxable person |
| Updated 2024 Edition | GST Law Book PDF |
Section 158A of Central GST – Consent based sharing of information furnished by taxable person1
Section 158A of CGST Act 2017 shall come into force on 01.10.2023 vide Notification No. 28/2023-Central Tax, S.O. 3422(E), dated 31.07.2023.
Section 158A(1) of CGST Act
Notwithstanding anything contained in sections 133, 152 and 158, the following details furnished by a registered person may, subject to the provisions of subsection (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.
Section 158A(2) of CGST Act
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 subsection (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.
Section 158A(3) of CGST Act
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.
- Section 158A of CGST Act 2017 inserted by the Finance Act 2023 w.e.f. 1st day of October, 2023 vide
Notification No. 28/2023-Central Tax, S.O. 3422(E), dated 31.07.2023. ↩︎