Consent-based sharing of GST information through the common portal requires prescribed consent and does not affect tax liability.

Consent-based sharing of information furnished by a registered person is permitted through the common portal with notified systems, subject to Council recommendation, prescribed conditions and obtained consent. The shared information may include registration details, return particulars, invoice-preparation data, outward supply details, document-generation particulars and other prescribed information. Supplier consent is required for the specified categories, while recipient consent is also required for outward-supply details and for recipient identity information. No liability arises against the Government or the common portal for consequences of such sharing, and tax liability remains unaffected.

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