IGST liability for non-resident online gaming suppliers requires registration, a local representative and tax payment or service blocking.

A non-resident supplier of online money gaming is liable to pay integrated tax on supplies to persons in the taxable territory and must obtain a single registration under the Simplified Registration Scheme; a territorial representative must register and pay on the supplier's behalf, or, if none exists, the supplier must appoint a person in the taxable territory who will be liable for payment. Failure to comply permits blocking of information generated, transmitted, received or hosted in computer resources used for the supply under the Information Technology Act.

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