Consent-based data sharing: registered persons' GST information may be shared with notified systems subject to consent. A new provision permits the common portal to share specified data furnished by a registered person with notified systems, including registration particulars, returns, outward-supplies details, and invoice/document-uploaded information, subject to prescribed manner and Council recommendations. Sharing is conditional on consent-supplier consent for listed data and recipient consent where recipient identity is involved-and the Government/common portal are statutorily protected from actions arising from such sharing without affecting the taxpayer's liability; further particulars and procedures are to be prescribed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Consent-based data sharing: registered persons' GST information may be shared with notified systems subject to consent.
A new provision permits the common portal to share specified data furnished by a registered person with notified systems, including registration particulars, returns, outward-supplies details, and invoice/document-uploaded information, subject to prescribed manner and Council recommendations. Sharing is conditional on consent-supplier consent for listed data and recipient consent where recipient identity is involved-and the Government/common portal are statutorily protected from actions arising from such sharing without affecting the taxpayer's liability; further particulars and procedures are to be prescribed.
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