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Section158
The Finance Act, 2023

Insertion of new section 158

In force Act 8 of 2023 As on 10 Oct 2026

Act 8 of 2023 Ministry Finance

Section 158 of the Finance Act, 2023 deals with insertion of new section 158. Insertion of new section 158A. 158. After section 158 of the Central Goods and Services Tax Act, the following section shall be inserted, namely:— "158A.

Insertion of new section 158A.

158. After section 158 of the Central Goods and Services Tax Act, the following section shall be inserted, namely:—

"158A. Consent based sharing of information furnished by taxable person.— (1) Notwithstanding anything contained in sections 133, 152 and 158, the following details furnished by a registered person may, subject to the provisions of sub-section (2), and on the recommendations of the Council, be shared by the common portal with such other systems as may be notified by the Government, in such manner and subject to such conditions as may be prescribed, 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 common portal for generation of documents under section 68;
(c)such other details as may be prescribed.

(2) For the purposes of sharing details under sub-section (1), the consent shall be obtained, of—

(a)the supplier, in respect of details furnished under clauses (a), (b) and (c) of sub-section (1); and
(b)the recipient, in respect of details furnished under clause (b) of sub-section (1), and under clause (c) of sub-section (1) only where such details include identity information of the recipient,

in such form and manner as may be prescribed.

(3) Notwithstanding anything contained in any law for the time being in force, no action shall lie against the Government or the common portal with respect to any liability arising consequent to information shared under this section and there shall be no impact on the liability to pay tax on the relevant supply or as per the relevant return."

Section 158, The Finance Act, 2023 (Act 8 of 2023).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Central Goods and Services Tax Act s. 158 Disclosure of information by a public servant
  2. s. 25 Amendment of section 54
  3. s. 37 Amendment of section 80CCC
  4. s. 39 Insertion of new section 80CCH
  5. s. 44 Amendment of section 87A
  6. s. 68 Amendment of section 134
  7. s. 133 Amendment of section 159
  8. s. 152 Amendment of section 117

Questions about Section 158

What does Section 158 of the Finance Act deal with?

Section 158 of the Finance Act is headed "Insertion of new section 158". Insertion of new section 158A. 158. After section 158 of the Central Goods and Services Tax Act, the following section shall be inserted, namely:— "158A.

How do I find court cases under Section 158 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2023 158, section 158 Finance Act 2023, section 158 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 158 of the Finance Act, and has it changed?

Its own text turns on Central Goods and Services Tax Act 158 (Disclosure of information by a public servant), section 25 (Amendment of section 54), section 37 (Amendment of section 80CCC), section 39 (Insertion of new section 80CCH), and on 4 further provisions, so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2023 as Act 8 of 2023. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.