Section 158A lets a taxpayer's GST data — registration particulars, returns and invoices — be shared with other systems such as lenders, but only with its consent.
Key points
- Under section 158A of the CGST Act, 2017 (from 01.10.2023), notwithstanding sections 133, 152 and 158, particulars in registration, returns, e-invoices and e-way bills may be shared by the common portal with notified systems, on the Council's recommendation.
- The consent of the supplier (and, for invoice data, the recipient) is required (section 158A(2)); no action lies against the Government or portal for liability arising from information so shared (section 158A(3)).
The provisions
158A(1)–(3)Consent-based sharing of information
Statutory text
(1) Notwithstanding anything contained in sections 133, 152 and 158, the following details furnished by a registered person may, subject to the provisions of sub-section (2), and on the recommendations of the Council, be shared by the common portal with such other systems as may be notified by the Government, in such manner and subject to such conditions as may be prescribed, 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 common portal for generation of documents under section 68;
(c) such other details as may be prescribed.
(2) For the purposes of sharing details under sub-section (1), the consent shall be obtained, of—
(a) the supplier, in respect of details furnished under clauses (a), (b) and (c) of sub-section (1); and
(b) the recipient, in respect of details furnished under clause (b) of sub-section (1), and under clause (c) of sub-section (1) only where such details include identity information of the recipient,
in such form and manner as may be prescribed.
(3) Notwithstanding anything contained in any law for the time being in force, no action shall lie against the Government or the common portal with respect to any liability arising consequent to information shared under this section and there shall be no impact on the liability to pay tax on the relevant supply or as per the relevant return.]
1. Inserted (w.e.f. 1st October, 2023 vide Notification No. 28/2023 - CT dated 31st july, 2023.) by s. 158 of The Finance Act 2023 (No. 8 of 2023).
- Rule 163, CGST Rules
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Can GST data be shared with banks?
- Yes, with the taxpayer's consent, through systems notified under section 158A of the CGST Act (from 01.10.2023).
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
The provision supports account-aggregator-style access to GST data for credit and other services; Rule 163 prescribes the consent mechanism.