Online money gaming tax compliance rules expanded with new registration, valuation, invoicing, and return-filing requirements. Uttar Pradesh Goods and Services Tax Rules were amended to provide registration, valuation, invoicing, and return-filing provisions for overseas suppliers of online information and database access or retrieval services and online money gaming. The changes require declaration of PAN and territorial details before registration, prescribe the value of supply for online gaming and casino actionable claims, and mandate FORM GSTR-5A filing by the twentieth day of the succeeding month. The related registration and return forms were also revised to capture the type of supply, commencement details, URLs, tax declarations, amendments, interest, and other amounts.
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Online money gaming tax compliance rules expanded with new registration, valuation, invoicing, and return-filing requirements.
Uttar Pradesh Goods and Services Tax Rules were amended to provide registration, valuation, invoicing, and return-filing provisions for overseas suppliers of online information and database access or retrieval services and online money gaming. The changes require declaration of PAN and territorial details before registration, prescribe the value of supply for online gaming and casino actionable claims, and mandate FORM GSTR-5A filing by the twentieth day of the succeeding month. The related registration and return forms were also revised to capture the type of supply, commencement details, URLs, tax declarations, amendments, interest, and other amounts.
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