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
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by omitting the words relating to services provided to persons located in non-taxable territory in the context of transportation of goods. The amendment restricts the scope of concessional treatment and aligns the provision with place of supply principles.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by omitting the words relating to services provided to persons located in non-taxable territory in the context of transportation of goods. The amendment restricts the scope of concessional treatment and aligns the provision with place of supply principles.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by substituting the proviso at Serial No. 10 to clarify that the exemption shall not apply to online information and database access or retrieval services received by specified persons. The amendment narrows the exemption scope and ensures taxability of OIDAR services.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by substituting the proviso at Serial No. 10 to clarify that the exemption shall not apply to online information and database access or retrieval services received by specified persons. The amendment narrows the exemption scope and ensures taxability of OIDAR services.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by omitting Serial No. 10 and the entries relating thereto from the Table. The amendment removes the applicability of reverse charge on the specified supply in line with policy decisions of the GST Council.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by omitting Serial No. 10 and the entries relating thereto from the Table. The amendment removes the applicability of reverse charge on the specified supply in line with policy decisions of the GST Council.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
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
This notification extends the due date for filing FORM GSTR-1 for the tax periods from April 2023 to July 2023. The revised due date is substituted in the relevant proviso of the principal notification. The extension applies to registered persons covered under the notification.Effective Date:31 July 2023 (deemed)Previous Notification:Notification No. 83/2020 – Central Tax dated 10.11.2020
This notification extends the due date for filing FORM GSTR-1 for the tax periods from April 2023 to July 2023. The revised due date is substituted in the relevant proviso of the principal notification. The extension applies to registered persons covered under the notification.Effective Date:31 July 2023 (deemed)Previous Notification:Notification No. 83/2020 – Central Tax dated 10.11.2020
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
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
