Consent based sharing of information furnished by taxable person

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..... s 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 .....

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..... ce, 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. ] **************** NOTES:- 1. Inserted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-10-2023 - - .....

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