Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 158A, verbatim (show)
Section 158A
1[Section 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.]
1. 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).
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file3 questions
The details the common portal may share 158A(1) and clauses (a) to (c)
Questions to answer on the file9 questions
The consent sub-section (2) requires 158A(2), clauses (a) and (b)
Questions to answer on the file8 questions
What sub-section (3) provides for information shared under this section 158A(3)
Questions to answer on the file4 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| 1 | Inserted the whole of section 158A. The source serves the section inside the bracket the marker opens, from 1[Section to relevant return.], so the marker covers the heading, all three sub-sections and every clause | s. 158 of The Finance Act 2023 (No. 8 of 2023)[2] | 1st October, 2023 |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 133 | Section 133 overridden by this provision sub-section (1) | 158A(1) "Notwithstanding anything contained in sections 133, 152 and 158" |
| Section 152 | Section 152 overridden by this provision sub-section (1) | 158A(1) "Notwithstanding anything contained in sections 133, 152 and 158" |
| Section 158 | Section 158 overridden by this provision sub-section (1) | 158A(1) "Notwithstanding anything contained in sections 133, 152 and 158" |
| Rule 163 of the CGST Rules, 2017 | 158A(1) prescribed by Rule 163 of the CGST Rules, 2017 | 158A(1) "in such manner and subject to such conditions as may be prescribed" |
| Section 25 | 158A(1)(a) requires Section 25 | 158A(1)(a) "particulars furnished in the application for registration under section 25" |
| Section 39 | 158A(1)(a) requires Section 39 | 158A(1)(a) "or in the return filed under section 39" |
| Section 44 | 158A(1)(a) requires Section 44 | 158A(1)(a) "or under section 44" |
| Section 37 | 158A(1)(b) requires Section 37 | 158A(1)(b) "the details of outward supplies furnished under section 37" |
| Section 68 | 158A(1)(b) requires Section 68 | 158A(1)(b) "the particulars uploaded on the common portal for generation of documents under section 68" |
| Section 2 | 158A(1) defined by Section 2 | 158A(1) "a registered person"; section 2(94) is where the Act says who that is, and it is not everyone registered under the Act |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (3)
| Number | Date | Subject |
|---|---|---|
| Notification No. 06/2024-Central Tax | 22 February 2024 | Seeks to notify “Public Tech Platform for Frictionless Credit” as the system with which information may be shared by the common portal based on consent under sub-section (2) of Section 158A of the Central Goods and Services Tax Act, 2017. made under this section |
| Notification No. 38/2023-Central Tax | 4 August 2023 | Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017. |
| Notification No. 33/2023-Central Tax | 31 July 2023 | Seeks to notify “Account Aggregator” as the systems with which information may be shared by the common portal under section 158A of the CGST Act, 2017. made under this section |
Unsettled questions
The words of section 158a do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- Clause (b) of sub-section (2) requires the consent "of the recipient", in the singular, for details furnished under clause (b) of sub-section (1). Those details — the particulars uploaded for preparation of invoice, the details of outward supplies furnished under section 37, the particulars uploaded for generation of documents under section 68 — ordinarily relate to many recipients at once. Where they do, must the consent of every recipient to whom the details relate be obtained before any of them may be shared, or only the consent of the recipient whose details are actually to be shared? The clause fixes neither, and the difference decides whether a whole statement of outward supplies can be shared at all.
See also
- Rule 163 of the CGST Rules, 2017: consent based sharing of information
- Section 133 of the CGST Act, 2017: liability of officers and certain other persons
- Section 152 of the CGST Act, 2017: bar on disclosure of information
References
- Central Board of Indirect Taxes and Customs. "Section 158A. Consent based sharing of information furnished by taxable person". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
- The Finance Act, 2023. Cited in CBIC footnote 1.
External links
- CGST Act, 2017, Section 158A on the CBIC tax information portal