Consent based sharing of information furnished by taxable person [ Section 158A Read with rule 163 ]

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....portal with such other systems as may be notified by the Government namely * (a) particulars furnished in the application for registration under section 25 or in the return filed under section 39 or under section 44; * (b) the particulars uploaded on the common portal for preparation of invoice, the details of outward supplies furnished under section 37 and the particulars uploaded on the comm....

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....es his consent, the consent of such recipients shall be deemed to have been obtained. [ Rule 163(2) ] Consent to be obtained of the supplier & the Recipient * Section 158A(2) provides for the purposes of sharing details , the consent shall be obtained, of * (a) the supplier, in respect of details furnished under clauses (a), (b) and (c) * (b) the recipient , in respect of clause (b) & (c) ....