Online money gaming taxation rules expanded with new valuation, registration, invoicing, and return filing requirements. Amends the West Bengal Goods and Services Tax Rules, 2017 to add compliance, registration, valuation, invoice, and return provisions for online money gaming and specified online information and database access or retrieval services supplied from outside India. It requires updated registration declarations and forms, prescribes valuation rules for online gaming and casino actionable claims, excludes refunds and reused winnings from deductible amounts, and mandates FORM GSTR-5A filing by the twentieth day of the succeeding month for covered foreign suppliers.