Provisions under Rule 163 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Consent based sharing of taxpayer’s information”, are as under:
CGST Rule 163: Consent based sharing of information (Chapter XIX – OFFENCES AND PENALTIES)
(1) Where a registered person opts to share the information furnished in,-
(a) FORM GST REG-01 as amended from time to time;
(b) return in FORM GSTR-3B for certain tax periods;
(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, with a system referred to in sub-section (1) of section 158A (hereinafter referred to as “requesting system”), 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.
(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.
(3) The common portal shall communicate the information referred to in sub-rule (1) with the requesting system on receipt from the said system-
(a) the consent of the said registered person, and
(b) the details of the tax periods or the recipients, as the case may be, in respect of which the information is required.
1. CGST Rule 163 inserted vide Central Tax Notification 38/2023 dated 04/08/2023.
Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.
|CBIC Updates (GST)|
|Index of GST Circulars, Notifications, Press Releases, Orders, etc. issued by CBIC from 2017 and onwards along with Section-wise/ Rule-wise Text of GST Acts/ Rules:|
|CGST: CGST Act/ Definitions, CGST Rules, GST Forms|
|IGST: IGST Act/ Definitions, IGST Rules|
|UTGST: UTGST Act/ Definitions, UTGST Rules|
|GST Circulars (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017|
|GST Instructions: 2023, 2022, 2021, 2020, 2019, 2018, 2017|
|CGST Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017|
|CGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017|
|IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017|
|IGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017|
|UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017|
|UT Tax/ UTGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017|
|Compensation Cess Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017|
|Compensation Cess Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017|
|CBIC Orders (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017|
|CBIC Press Releases: 2020, 2019, 2018, 2017|
|Note: For Official/ updated copy, please visit the CBIC website.|