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of <h1>Section 158A Enables Consent-Based Information Sharing Under GST; Details Shared With Notified Systems via Account Aggregator</h1> Section 158A, effective from October 1, 2023, allows for consent-based sharing of information provided by registered persons under the GST framework. Details from registration applications, returns, and outward supplies can be shared with notified systems, subject to consent. The requesting system must obtain and communicate the registered person's consent, including tax period details, to the common portal. Consent from both suppliers and recipients is required for sharing information, particularly when identity details are involved. The government is not liable for any subsequent liabilities from shared information. The 'Account Aggregator' system is notified for such information sharing.
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