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 the process of developing the functionality of such new registrations or required amendment in existing registration, as the case may be. In the meantime, till the said functionality is made available on the portal, a workaround is suggested to be followed as below:
1.Registration(Form GST REG-10):
a)As per the proposed amendments, person engaged inthe supply of Online money gaming are required to identifythemselves as being engaged in such supplies in FormGST REG-10. Further, new registrations in respect of suchsupplies may also be required, for which application mayhave to be filed in the said FORM GST REG-10 and also the’Type of Supply’ may be required to be declared in Row (iia)of the Form GST REG-10 while applying for registration.Existing already registered taxpayers of OIDAR services alsowould have to amend their registrations by furnishing thesaid information at Row (iia).
b)As a workaround, it is hereby advised that any personengaged in the supply of Online Money Gaming, who isrequired to be registered in accordance with the recentamendments, can file their registration application in theexisting Form GST REG-10 itself. Along with the saidapplication, such person will also be required to upload apdf copy of the information furnished in Row 2(iia) of theamended FORM GST REG-10 in the ‘Documents Upload’section available in the Part -A of Form GST REG-10 (in theenclosed format).
2.Return(Form GSTR-5A):
a) Person engaged in the supply of Online Money Gamingare required to furnish the details of such supplies in Table5D and 5E of Form GSTR-5A.
b)Till such tables are developed and added in Form GSTR5A on the portal, persons engaged in making supplies ofOnline Money Gaming are hereby advised to furnish thedetails of such supplies in the existing Tables 5 and 5A ofForm GSTR-5A itself.
The above procedure can be followed till the changes areimplemented in GST Portal.
*Additional Information REG-10 form.
(Kindly fill the details and upload this documents in pdf format with other documents)
Part –A
Part –B
