Valuation of online money gaming: total amounts paid or deposited with supplier form the GST value; refunds not deductible. Amendments add suppliers of online money gaming from outside India to the covered classes, require PAN and state/UT declaration in FORM GST REG-01 prior to registration, and mandate separate Input Service Distributor registration. New valuation rules (31B, 31C) set value of online gaming and actionable claims as the total amount paid or deposited with the supplier, including virtual digital assets, and disallow deduction for amounts refunded; winnings retained for further play are not treated as amounts paid to the supplier. FORM GST REG-10 and FORM GSTR-5A are revised to capture supply type, platform details, and to segregate reporting of online information services and online money gaming, with updated return and payment provisions.
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Provisions expressly mentioned in the judgment/order text.
Valuation of online money gaming: total amounts paid or deposited with supplier form the GST value; refunds not deductible.
Amendments add suppliers of online money gaming from outside India to the covered classes, require PAN and state/UT declaration in FORM GST REG-01 prior to registration, and mandate separate Input Service Distributor registration. New valuation rules (31B, 31C) set value of online gaming and actionable claims as the total amount paid or deposited with the supplier, including virtual digital assets, and disallow deduction for amounts refunded; winnings retained for further play are not treated as amounts paid to the supplier. FORM GST REG-10 and FORM GSTR-5A are revised to capture supply type, platform details, and to segregate reporting of online information services and online money gaming, with updated return and payment provisions.
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