GST Jamku AIConsent based sharing of information furnished by taxable person.
Section 158A(1)
Notwithstanding anything contained in sections 133, 152 and 158, Consent based 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 taxable person. 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.
Consent-Based Sharing of Taxpayer Information
In the realm of taxation, Section 158A(1) introduces a significant provision for the consent-based sharing of information provided by a taxable person. This section overrides the stipulations of sections 133, 152, and 158, offering a mechanism through which certain details furnished by a registered individual can be shared. The sharing process is contingent upon the recommendations of the Council and is executed through the common portal, extending to other systems specified by the Government.
Details Subject to Sharing
The information eligible for sharing includes:
(a) Particulars provided in the application for registration under section 25 or in the return submitted under section 39 or section 44.
(b) Specifics uploaded on the common portal for the creation of invoices, details of outward supplies submitted under section 37, and particulars uploaded for document generation under section 68.
(c) Any other details as prescribed by the relevant authorities.
This consent-based sharing mechanism operates under certain conditions and in a manner as prescribed by the governing authorities. It is designed to facilitate the exchange of essential taxpayer information, ensuring a streamlined and transparent tax administration process.
Section 158A(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.
For the purpose of sharing details under Section 158A(2), specific consent is required from the involved parties. This consent is crucial for maintaining transparency and legality in the process.
Supplier's Consent
In cases where details are furnished under clauses (a), (b), and (c) of sub-section (1), obtaining the consent of the supplier is mandatory. This ensures that the supplier is aware and in agreement with the information being shared.
Recipient's Consent
Similarly, for details furnished under clause (b) of sub-section (1), and under clause (c) of sub-section (1) where identity information of the recipient is included, the consent of the recipient is essential. This step is taken to protect the privacy and rights of the recipient.
Prescribed Form and Manner
To facilitate this consent process, a prescribed form and manner will be established. This ensures a standardized and clear method for obtaining consent, contributing to a streamlined and accountable system. This adherence to a prescribed form and manner adds an extra layer of clarity and compliance to the sharing of details under Section 158A(2).
Section 158A(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.
In simple terms, this section ensures that the government and the common portal cannot be held responsible for any legal action concerning liabilities arising from shared information under this provision. This protection extends to the liability to pay taxes related to the relevant supply or as per the relevant return.
Legal Safeguard
This section, denoted as Section 158A(3), provides a legal safeguard for the government and the common portal. Despite any existing laws, it explicitly states that no legal action can be taken against the Government or the common portal in connection with any liabilities that arise due to the information shared under this specific section.
Exemption from Liability Impact
Additionally, the provision ensures that such sharing of information will not impact the liability to pay taxes on the relevant supply or in accordance with the relevant return. In other words, even if information is shared as required by this section, it will not create any additional legal obligations or liabilities for the government or the common portal.
By incorporating Section 158A(3), the law aims to provide a level of immunity to the government and the common portal, shielding them from legal consequences related to the exchange of information specified under this provision.