Value of supply of online money gaming set as total amount paid or deposited, including virtual digital assets. Amendments incorporate online money gaming supplied from outside India into Bihar GST registration, valuation and return rules: registrants must declare PAN and state in FORM GST REG-01; FORM GST REG-10 and FORM GSTR-5A are revised to capture supply type, commencement date, platform URLs and declarations. Valuation rules set the value of online gaming and actionable claims in casinos as the total amount paid or deposited by or on behalf of the player, including virtual digital assets, and expressly disallow deduction of refunded or returned amounts; monthly returns in FORM GSTR-5A must be filed by the twentieth day of the succeeding month.
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.
Value of supply of online money gaming set as total amount paid or deposited, including virtual digital assets.
Amendments incorporate online money gaming supplied from outside India into Bihar GST registration, valuation and return rules: registrants must declare PAN and state in FORM GST REG-01; FORM GST REG-10 and FORM GSTR-5A are revised to capture supply type, commencement date, platform URLs and declarations. Valuation rules set the value of online gaming and actionable claims in casinos as the total amount paid or deposited by or on behalf of the player, including virtual digital assets, and expressly disallow deduction of refunded or returned amounts; monthly returns in FORM GSTR-5A must be filed by the twentieth day of the succeeding month.
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