The Central Board of Indirect Taxes and Customs (CBIC) had notified the “Public Tech Platform for Frictionless Credit” as the system with which information may be shared by the common portal in accordance with Section 158A of CGST Act, which allows the common portal to share various taxpayer information such as registration details, outward and inward supplies disclosed in GSTR-1, GSTR-3B, Annual Return filed in GSTR-9, etc. with the consent of the supplier or recipient, as the case may be.
