Consent based sharing allows authorized systems to access taxpayer returns and invoices with supplier and recipient consent, limiting government liability.

Consent-based sharing allows the common GST portal to disclose registration, return and invoice-related data to notified external systems only after the requesting system secures and communicates the registered person's consent for specified tax periods; supplier consent for form-level sharing requires prior consent of invoice recipients (deemed obtained if given by the supplier), recipient consent is required for identity-bearing recipient details, and the Government or portal is protected from actions for liabilities arising from such sharing.

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