{"id":9231,"date":"2023-08-06T10:23:54","date_gmt":"2023-08-06T09:23:54","guid":{"rendered":"https:\/\/www.klickongstworld.com\/blog\/?p=9231"},"modified":"2023-08-06T10:24:40","modified_gmt":"2023-08-06T09:24:40","slug":"cbic-notified-rules-for-of-consent-based-sharing-of-information-of-registered-person-available-on-the-common-portal","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/cbic-notified-rules-for-of-consent-based-sharing-of-information-of-registered-person-available-on-the-common-portal\/","title":{"rendered":"CBIC notified Rules for of consent-based sharing of information of registered person available on the common portal"},"content":{"rendered":"<p align=\"justify\">50th Meeting of the GST Council was held on July 11, 2023 in New  Delhi, wherein it was recommended&nbsp;<strong>insertion  of rule 163&nbsp;<\/strong>in CGST Rules, 2017 to provide for manner and  conditions of consent-based sharing of information of registered persons  available on the common portal with other systems. <br \/>\n  .<br \/>\n  <strong><u>Notification:<\/u><\/strong><\/p>\n<p align=\"justify\">Accordingly,  The CBIC has issued &#8216;the Central Goods and Services Tax (Second Amendment)  Rules, 2023&#8217; vide&nbsp;<a href=\"https:\/\/www.klickongstworld.com\/uploads\/CGST\/TaxNotification\/1691231735.pdf\">Notification No. No. 38\/2023- Central  Tax dated 04.08.2023<\/a> to insert Rule 163 to the CGST  Rules which is read as:<\/p>\n<p align=\"justify\"><em>&#8220;<\/em><strong>163. Consent based sharing of information. &#8211; <\/strong><em>(1) Where a registered person  opts to share the information furnished in-<\/em><\/p>\n<p align=\"justify\"><em>(a) FORM GST REG-01 as amended  from time to time;<\/em><\/p>\n<p align=\"justify\"><em>(b) return in FORM GSTR-3B for  certain tax periods;<\/em><\/p>\n<p align=\"justify\"><em>(c) FORM GSTR-1 for certain tax  periods, pertaining to invoices, debit notes and credit notes issued by him, as  amended from time to time,<\/em><\/p>\n<p align=\"justify\"><em>with a system referred to in sub-section (1) of section 158A  (hereinafter referred to as &#8220;requesting system&quot;), the requesting system shall  obtain the consent of the said registered person for sharing of such  information and shall communicate the consent along with the details of the tax  periods, where applicable, to the common portal.<\/em><\/p>\n<p align=\"justify\"><em>(2) The registered person shall give his consent for sharing of  information under clause (c) of sub-rule (1) only after he has obtained the  consent of all the recipients, to whom he has issued the invoice, credit notes  and debit notes during the said tax periods, for sharing such information with  the requesting system and where he provides his consent, the consent of such  recipients shall be deemed to have been obtained.<\/em><\/p>\n<p align=\"justify\"><em>(3) The common portal shall communicate the information referred  to in sub-rule (1) with the requesting system on receipt from the said system-<\/em><\/p>\n<p align=\"justify\"><em>(a) the consent of the said  registered person, and<\/em><\/p>\n<p align=\"justify\"><em>(b) the details of the tax  periods or the recipients, as the case may be, in respect of which the  information is required.<\/em> <\/p>\n","protected":false},"excerpt":{"rendered":"<p>2022\/06\/cbic-logo-new-1.jpg<\/p>\n","protected":false},"author":1,"featured_media":7535,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/9231"}],"collection":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/comments?post=9231"}],"version-history":[{"count":2,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/9231\/revisions"}],"predecessor-version":[{"id":9233,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/9231\/revisions\/9233"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media\/7535"}],"wp:attachment":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media?parent=9231"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/categories?post=9231"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/tags?post=9231"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}