Chapter XXI - Miscellaneous
Section 158A
Section 158A: Consent-based sharing of taxpayer information
The common portal may share specified taxpayer data with notified systems under prescribed conditions and the relevant supplier or recipient consent.
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Need advice on Section 158A?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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.
Key takeaways
Notified systems
Sharing is with systems notified by Government on Council recommendation, in the prescribed manner.
Consent matrix
Supplier consent covers the listed supplier data; recipient consent is required for the specified supply details and recipient-identifying additional details.
Tax liability unaffected
Sharing under this section does not change tax liability on the supply or return.
Notified systems
Sharing is with systems notified by Government on Council recommendation, in the prescribed manner.
Consent matrix
Supplier consent covers the listed supplier data; recipient consent is required for the specified supply details and recipient-identifying additional details.
Tax liability unaffected
Sharing under this section does not change tax liability on the supply or return.
Practical checklist
Do
- Identify the information category and destination system.
- Verify required supplier and, where applicable, recipient consent.
- Keep the data-sharing consent record.
Frequently asked questions
Does sharing data under section 158A alter the tax payable?
No. Subsection (3) says there is no impact on the relevant tax liability.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026