Section No. 158-A - Consent based sharing of information furnished by taxable person
Notification - Number and Date |
Brief Details |
Amended |
Superseded |
Rescinded |
Remark, If any |
|---|---|---|---|---|---|
33/2023 - Central Tax 31.07.2023 |
It notified “Account Aggregator” as the systems with which may be shared by the common porta under section 158A. |
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06/2024 - Central Tax 22.02.2024 |
It notified “public Tech Platform for friction less credit” as a system with which information may be shared by the common portal based on consent under sub-section (2) of section 158A of the CGST Act, 2017.
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Read with Section 20 of the IGST Act, 2017
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