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        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.

        <h1>Valuation of online gaming defined as total amounts paid or deposited with supplier, with returns filed via a dedicated GST form.</h1> Amendments expand Haryana GST compliance for suppliers of online money gaming and online information/database services: rule 8 mandates declaration of PAN and state/UT in FORM GST REG-01 before registration; new rules 31B and 31C fix valuation for online gaming, online money gaming actionable claims, and casino actionable claims as total amounts paid or deposited (including virtual digital assets) with refunds not deductible; substituted rule 64 requires such non-resident suppliers to file monthly returns in FORM GSTR-5A; FORM GST REG-10 and FORM GSTR-5A are accordingly revised.

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