Consent-based sharing of taxpayer information enables portal data exchange with prescribed safeguards and no effect on tax liability. Consent-based sharing of information furnished by a registered person is introduced through a new provision under the Central Goods and Services Tax framework. The common portal may, on the Council's recommendation and subject to prescribed conditions, share specified details with other notified systems, including registration particulars, return data, invoice-preparation information, outward supply details, and other prescribed information. The sharing mechanism operates only with the required consent of the supplier and, in specified cases, the recipient. The provision also states that such sharing creates no liability for the Government or the common portal and does not affect tax liability on the relevant supply or return.