Value of supply for online money gaming defined as total amounts paid, including virtual assets; registration and monthly returns required. Supplies of online money gaming and cross-border online information/database services from outside India are captured by amended rules requiring prior declaration of PAN and state/UT in FORM GST REG-01, augmented registration particulars in FORM GST REG-10, and separate ISD registration where applicable. Value of online money gaming and actionable claims in casinos is defined as the total amount paid or deposited by or on behalf of the player, including virtual digital assets, with refunds and returned amounts not deductible. Suppliers located outside India must file FORM GSTR-5A monthly and comply with the amended verification and proviso provisions.
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 for online money gaming defined as total amounts paid, including virtual assets; registration and monthly returns required.
Supplies of online money gaming and cross-border online information/database services from outside India are captured by amended rules requiring prior declaration of PAN and state/UT in FORM GST REG-01, augmented registration particulars in FORM GST REG-10, and separate ISD registration where applicable. Value of online money gaming and actionable claims in casinos is defined as the total amount paid or deposited by or on behalf of the player, including virtual digital assets, with refunds and returned amounts not deductible. Suppliers located outside India must file FORM GSTR-5A monthly and comply with the amended verification and proviso provisions.
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