Consent-based sharing of GST data enables portal transfer to notified systems subject to prescribed consent and conditions. A new provision permits the common portal to share specified registration, return, invoice preparation, outward-supply and other prescribed particulars with notified systems on the Council's recommendation, subject to prescribed conditions and supplier or recipient consent as applicable, and provides that no action shall lie against the Government or the portal for liabilities arising from such sharing while preserving tax liabilities under the relevant supply or return.