Goods and Services Tax – GST Dated:- 18-10-2023 – News – General : In terms of the recent amendments made in the CGST /SGST Act, the IGST Act and the CGST /SGST Rules, any person located outside taxable territory making supply of online money gaming to a person in taxable territory, is liable to get registered in GST and is required to pay tax on such supply. In this context, every person located outside taxable territory making such supplies of online money gaming to a person in India is now mandated to take registration/amend his existing registration in accordance with the proposed Row (iia) in FORM GST REG-10 and also required to furnish information regarding the supplies in the proposed Tables in FORM GSTR-5A . GSTN is in th
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g for registration. Existing already registered taxpayers of OIDAR services also would have to amend their registrations by furnishing the said information at Row (iia). b) As a workaround, it is hereby advised that any person engaged in the supply of Online Money Gaming, who is required to be registered in accordance with the recent amendments, can file their registration application in the existing Form GST REG-10 itself. Along with the said application, such person will also be required to upload a pdf copy of the information furnished in Row 2(iia) of the amended FORM GST REG-10 in the Documents Upload section available in the Part -A of Form GST REG-10 (in the enclosed format). 2. Return( Form GSTR-5A ): a) Person
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pply of online information and database access or retrieval services (c) Both (a) and (b) above Part B 2. Date of commencement of the online service or online money gaming in India. DD/MM/YYYY 3. Uniform Resource Locators (URLs) of the website/ platform/ name of the application, etc, as applicable through which online money gaming or online information and database access or retrieval services are provided: 1. 2. 3… 4. Declaration I hereby solemnly affirm and declare that the information given herein above is true and correct to the b
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