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of <h1>New Section 14A: Online Gaming Suppliers Outside India Must Register, Pay Tax, or Face Access Block</h1> Section 14A of the Integrated Goods and Services Tax Act, 2017, outlines tax obligations for suppliers of online money gaming located outside the taxable territory. These suppliers must pay integrated tax on supplies made to individuals within the taxable territory. They are required to register under the Simplified Registration Scheme. If the supplier lacks a physical presence or representative in the taxable territory, they must appoint someone to handle tax payments. Non-compliance may result in blocking access to the supplier's online resources, as per the Information Technology Act, 2000. This provision was added by the 2023 amendment effective October 1, 2023.
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