Online money gaming suppliers outside the taxable territory face integrated tax, registration duties, and possible blocking for non-compliance. A supplier of online money gaming located outside the taxable territory is liable to pay integrated tax on such supply to a person in the taxable territory. The supplier must obtain a single registration under the Simplified Registration Scheme, and any representative in the taxable territory must register and pay the tax on the supplier's behalf. If there is no physical presence or representative, the supplier must appoint a person in the taxable territory for payment of integrated tax. Non-compliance may lead to blocking of access to the information used for the supply.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Online money gaming suppliers outside the taxable territory face integrated tax, registration duties, and possible blocking for non-compliance.
A supplier of online money gaming located outside the taxable territory is liable to pay integrated tax on such supply to a person in the taxable territory. The supplier must obtain a single registration under the Simplified Registration Scheme, and any representative in the taxable territory must register and pay the tax on the supplier's behalf. If there is no physical presence or representative, the supplier must appoint a person in the taxable territory for payment of integrated tax. Non-compliance may lead to blocking of access to the information used for the supply.
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