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<h1>Finance Bill 2023: New Section 158A Allows Consent-Based Info Sharing in GST Act, Protects Gov from Liability</h1> Clause 141 of the Finance Bill, 2023 introduces section 158A to the Central Goods and Services Tax Act, allowing consent-based sharing of information provided by registered persons. This includes details from registration applications, returns, and outward supply statements, as well as data for electronic invoices and E-way bills. Consent must be obtained from suppliers and recipients, especially when identity information is involved. The government and the common portal are shielded from liability for information shared under this section, and tax liabilities remain unaffected by such sharing.