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 2023Previous Notification:Notification No. 45/2023 – Central Tax dated 06.09.2023
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 2023Previous Notification:Notification No. 45/2023 – Central Tax dated 06.09.2023
The composition scheme under section 10 of the CGST Act is amended to exclude registered persons making supply of specified actionable claims. The exclusion applies to actionable claims as defined under the CGST Act. Such suppliers are not eligible for the composition levy from the specified date.Effective Date:1 October 2023Previous Notification:Notification No. 66/2017 – Central Tax dated 15.11.2017
The composition scheme under section 10 of the CGST Act is amended to exclude registered persons making supply of specified actionable claims. The exclusion applies to actionable claims as defined under the CGST Act. Such suppliers are not eligible for the composition levy from the specified date.Effective Date:1 October 2023Previous Notification:Notification No. 66/2017 – Central Tax dated 15.11.2017
Notifies supplies covered under sub-section (5) of section 15 of the CGST Act, 2017.The notified supplies include online money gaming, online gaming other than online money gaming, and actionable claims in casinos.These supplies are to be treated as specified categories for the purposes of valuation under the said provision.Effective Date:1 October 2023
Notifies supplies covered under sub-section (5) of section 15 of the CGST Act, 2017.The notified supplies include online money gaming, online gaming other than online money gaming, and actionable claims in casinos.These supplies are to be treated as specified categories for the purposes of valuation under the said provision.Effective Date:1 October 2023
This notification appoints the date on which the provisions of the Central Goods and Services Tax (Amendment) Act, 2023 shall come into force. All provisions of the Amendment Act become operational from the notified date.Effective Date:1 October 2023
This notification appoints the date on which the provisions of the Central Goods and Services Tax (Amendment) Act, 2023 shall come into force. All provisions of the Amendment Act become operational from the notified date.Effective Date:1 October 2023
The notification inserts the effective date of 1 January 2024 for the special procedure prescribed under Notification No. 30/2023. The insertion is deemed to have been made retrospectively from 31 July 2023. The amendment clarifies the applicability timeline of the notified procedure.Effective Date:1 January 2024Previous Notification:Notification No. 30/2023 – Central Tax dated 31.07.2023
The notification inserts the effective date of 1 January 2024 for the special procedure prescribed under Notification No. 30/2023. The insertion is deemed to have been made retrospectively from 31 July 2023. The amendment clarifies the applicability timeline of the notified procedure.Effective Date:1 January 2024Previous Notification:Notification No. 30/2023 – Central Tax dated 31.07.2023
A Joint or Additional Commissioner is appointed as the common adjudicating authority for adjudication of a specified show cause notice issued to M/s Inkuat Infrasol Pvt. Ltd. The appointed authority is empowered to exercise adjudication functions in substitution of the original jurisdictional officer.Effective Date:18 September 2023
A Joint or Additional Commissioner is appointed as the common adjudicating authority for adjudication of a specified show cause notice issued to M/s Inkuat Infrasol Pvt. Ltd. The appointed authority is empowered to exercise adjudication functions in substitution of the original jurisdictional officer.Effective Date:18 September 2023
New rules are inserted to prescribe the value of supply for online gaming, including online money gaming, based on the total amount paid or deposited by the player. Refunds or winnings reused for further play are not deductible from the value of supply. Separate valuation provisions are notified for actionable claims in casinos.Effective Date:To be notified separately by the Central Government
New rules are inserted to prescribe the value of supply for online gaming, including online money gaming, based on the total amount paid or deposited by the player. Refunds or winnings reused for further play are not deductible from the value of supply. Separate valuation provisions are notified for actionable claims in casinos.Effective Date:To be notified separately by the Central Government
The due date for furnishing FORM GSTR-7 is extended for the months of April 2023, May 2023, June 2023, and July 2023. The earlier due date of 31 July 2023 is substituted with 25 August 2023. The amendment applies to persons required to deduct tax at source under GST.Effective Date:31 July 2023 (deemed)Previous Notification:Notification No. 26/2019 – Central Tax dated 28.06.2019
The due date for furnishing FORM GSTR-7 is extended for the months of April 2023, May 2023, June 2023, and July 2023. The earlier due date of 31 July 2023 is substituted with 25 August 2023. The amendment applies to persons required to deduct tax at source under GST.Effective Date:31 July 2023 (deemed)Previous Notification:Notification No. 26/2019 – Central Tax dated 28.06.2019
This notification extends the due date for filing FORM GSTR-3B for the quarter ending June 2023. The earlier due date is substituted with a revised date in the principal notification. The amendment applies to taxpayers filing quarterly returns.Effective Date:31 July 2023 (deemed)Previous Notification:Notification No. 20/2023 – Central Tax dated 17.07.2023
This notification extends the due date for filing FORM GSTR-3B for the quarter ending June 2023. The earlier due date is substituted with a revised date in the principal notification. The amendment applies to taxpayers filing quarterly returns.Effective Date:31 July 2023 (deemed)Previous Notification:Notification No. 20/2023 – Central Tax dated 17.07.2023
This notification extends the due date for filing FORM GSTR-3B for the months of April 2023 to July 2023. The revised due date replaces the earlier specified date in the principal notification. The amendment applies to registered persons required to file monthly returns.Effective Date:31 July 2023 (deemed)Previous Notification:Notification No. 12/2023 – Central Tax dated 24.05.2023
This notification extends the due date for filing FORM GSTR-3B for the months of April 2023 to July 2023. The revised due date replaces the earlier specified date in the principal notification. The amendment applies to registered persons required to file monthly returns.Effective Date:31 July 2023 (deemed)Previous Notification:Notification No. 12/2023 – Central Tax dated 24.05.2023
