Section 158A - Consent based sharing of information furnished by taxable
Chapter XXI - Miscellaneous
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Finin2min Summary - Section in 2 Minutes
Allows consent-based sharing of prescribed taxpayer information from the common portal with a notified system. Consent, recipient identity, data fields and purpose must be controlled.
Exact operative text
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.]
Paragraph-wise decode
Allows consent-based sharing of prescribed taxpayer information from the common portal with a notified system. Consent, recipient identity, data fields and purpose must be controlled.
Section-Rule-Form-Notification bridge
The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.
Practical example
A taxpayer consents to share selected registration and return data with a notified credit platform. The consent screen and audit trail are preserved.
Professional alert
Consent should be informed, specific and auditable. Sharing beyond notified data or system may create privacy and statutory risk.
Implementation checklist
- Fix the transaction, taxable period and jurisdiction.
- Read every subsection, proviso, explanation and omission marker.
- Open the mapped Rule, form, notification and circular.
- Test State/UT variation and portal version.
- Preserve evidence, approvals, working papers and acknowledgements.
- Record the conclusion, assumptions, source date and reviewer.
Evidence and retention checklist
- Contract, purchase order, invoice or underlying transaction document.
- Registration, return, ledger, challan and portal acknowledgement.
- Official Act/Rule/notification version used and effective date.
- Internal tax position paper, computation and management approval.
- Correspondence, notices, replies, orders and appeal papers where applicable.
Practical Q&A
- What does section 158A regulate?
- It regulates consent based sharing of information furnished by taxable. Read the exact text, conditions, exceptions and transaction date together.
- Which subordinate law should be checked?
- Rule 163. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
- What evidence should be retained?
- Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
- Can portal behaviour override the statute?
- No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.