Consent-based information sharing permits GST registrants' data to be shared with notified systems subject to prescribed consent and conditions. Section 158A permits the common portal to share specified registration, return and invoice-related particulars and other prescribed data of a registered person with notified systems, on Council recommendation and subject to prescribed conditions. Sharing requires supplier consent generally, and recipient consent when recipient identity is included, in prescribed form and manner. The provision immunises the Government and the common portal from actions for liabilities arising from such sharing and confirms no effect on the taxpayer's liability to pay tax on the relevant supply or return.