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CMA Intermediate · Direct and Indirect Taxation · Computation of GST Liability

Under section 158A of the CGST Act, 2017, whose consent is required before the common portal shares the details of outward supplies furnished under section 37 with other notified systems?

Both the supplier and the recipient must consent. Section 158A(2) requires supplier consent for all shared details and additionally recipient consent for clause (b) details, which include outward supplies furnished under section 37 and invoice particulars. No Commissioner consent is required.

  1. AThe supplier only
  2. BThe recipient only
  3. CBoth the supplier and the recipientCorrect
  4. DThe jurisdictional Commissioner

Explanation

Section 158A(2)(a) requires supplier consent for details under clauses (a), (b) and (c). Section 158A(2)(b) also requires recipient consent for details under clause (b), which covers outward supplies furnished under section 37. So both are needed.

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