Advisory issued w.r.t. Person supplying of Online Money Gaming services or OIDAR or Both in Form GST REG-10 and Form GSTR-5A: In view of recent amendments to GST Act and Rules, any person located outside taxable territory making supply of online money gaming to a person in taxable territory, is liable to get registered under 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 5D and 5E of Form GSTR-5A.
It is advised that till these proposed Row and Tables are developed, for registration pdf copy of the required information to be 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 format enclosed with Advisory and for Return details to be furnished in existing Table 5 and 5A of Form GSTR-5A.
[Advisory dated 17th Oct 2023]