Consent based sharing of information furnished by taxable person [ Section 158A ]

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mon 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 uploa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... this section and there shall be no impact on the liability to pay tax on the relevant supply or as per the relevant return. Relevant Notification and Circular Notification No. 33/2023- Central Tax dated 31st July 2023 [ w.e.f. 01.10.2023 ] The Central Government, on the recommendations of the Council, hereby notifies Account Aggregator as the systems with which infor .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X