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<h1>Consent-Based Info Sharing Under Section 158A of CGST Act: Supplier and Recipient Consent Needed for Data Sharing.</h1> Section 158A of the Central Goods and Services Tax Act, introduced by the Finance Act, 2023, allows for consent-based sharing of information provided by registered taxable persons. Details from registration applications, returns, invoices, and outward supplies can be shared through the common portal with other notified systems, subject to conditions and Council recommendations. Consent from the supplier and, in certain cases, the recipient is required. The government and the common portal are protected from liability arising from shared information, and tax liabilities remain unaffected by this sharing.