GST amendment on online gaming, specified actionable claims, compliance deadlines and retrospective Schedule III treatment reworks tax administration. Amendments to the Uttarakhand Goods and Services Tax Act, 2017 introduce definitions for online gaming, online money gaming, specified actionable claims and virtual digital asset, and deem platform operators arranging such supplies to be suppliers liable under the Act. The Act also expands registration, return-filing, refund, assessment, appellate tribunal, penalty, prosecution, compounding and information-sharing provisions, while making retrospective changes to Schedule III for specified actionable claims and preserving the operation of other laws regulating betting, casino, gambling, horse racing, lottery and online gaming.
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Provisions expressly mentioned in the judgment/order text.
GST amendment on online gaming, specified actionable claims, compliance deadlines and retrospective Schedule III treatment reworks tax administration.
Amendments to the Uttarakhand Goods and Services Tax Act, 2017 introduce definitions for online gaming, online money gaming, specified actionable claims and virtual digital asset, and deem platform operators arranging such supplies to be suppliers liable under the Act. The Act also expands registration, return-filing, refund, assessment, appellate tribunal, penalty, prosecution, compounding and information-sharing provisions, while making retrospective changes to Schedule III for specified actionable claims and preserving the operation of other laws regulating betting, casino, gambling, horse racing, lottery and online gaming.
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