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    <title>Consent based sharing of information</title>
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    <description>Consent-based sharing of GST information is allowed where a registered person opts to share particulars furnished in FORM GST REG-01, FORM GSTR-3B and FORM GSTR-1, including amended FORM GSTR-1A where applicable, with a requesting system under section 158A. The requesting system must obtain the registered person&#039;s consent and send it, with the relevant tax periods, to the common portal. For invoice-related sharing, the registered person may consent only after obtaining the recipients&#039; consent, which is deemed obtained on his consent.</description>
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      <description>Consent-based sharing of GST information is allowed where a registered person opts to share particulars furnished in FORM GST REG-01, FORM GSTR-3B and FORM GSTR-1, including amended FORM GSTR-1A where applicable, with a requesting system under section 158A. The requesting system must obtain the registered person&#039;s consent and send it, with the relevant tax periods, to the common portal. For invoice-related sharing, the registered person may consent only after obtaining the recipients&#039; consent, which is deemed obtained on his consent.</description>
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