Notification No. 51/2023
Date: September 29, 2023
Subject: Amendment to the CGST Rules, 2017 to prescribe provisions relating to online money gaming and registration of overseas suppliers, in supersession of Notification No. 45/2023.
Description:
Rules are amended to prescribe valuation of supply for online gaming and casino actionable claims based on the total amount paid or deposited by players. Provisions relating to registration, return filing, invoicing, and payment of tax are extended to persons supplying online money gaming from outside India. FORM GST REG-10 and FORM GSTR-5A are substituted to incorporate online money gaming supplies. Related changes are made in registration, payment, and return rules.
Effective Date:
1 October 2023
Previous Notification:
Notification No. 45/2023 – Central Tax dated 06.09.2023
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