https://www.taxtmi.com/acts?id=41897 Rule 163 creates a consent based information sharing regime under GST whereby a registered person may share specified registration and return data with a requesting system only after the registered person's consent is obtained and communicated to the common portal along with relevant tax periods or recipient details; for invoice-level data the registered person must obtain recipients' consent, and where he provides consent the recipients' consents are deemed obtained, and the common portal transmits information to the requesting system only on receipt of the required consents and details. en-us Sat, 05 Aug 2023 18:11:48 +0530 Thu, 06 Nov 2025 16:28:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41897 Rule 163 creates a consent based information sharing regime under GST whereby a registered person may share specified registration and return data with a requesting system only after the registered person's consent is obtained and communicated to the common portal along with relevant tax periods or recipient details; for invoice-level data the registered person must obtain recipients' consent, and where he provides consent the recipients' consents are deemed obtained, and the common portal transmits information to the requesting system only on receipt of the required consents and details. Act-Rules GST Sat, 05 Aug 2023 18:11:48 +0530 https://www.taxtmi.com/acts?id=41897