Consent based sharing of information furnished by taxable person [ Section 158A Read with rule 163 ]

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..... ommon 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 uploaded on the commo .....

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..... the consent of such recipients shall be deemed to have been obtained. [ Rule 163(2) ] Consent to be obtained of the supplier the Recipient Section 158A(2) provides for the purposes of sharing details , the consent shall be obtained, of (a) the supplier, in respect of details furnished under clauses (a), (b) and (c) (b) the recipient , in respect of clause (b) (c) only where such details include id .....

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..... n: Account Aggregator means a non-financial banking company which undertakes the business of an Account Aggregator in accordance with the policy directions issued by the Reserve Bank of India under section 45JA of the Reserve Bank of India Act, 1934 and defined as such in the Non-Banking Financial Company - Account Aggregator (Reserve Bank) Directions, 2016. - Manuals - Ready reckoner - Law and .....

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