Online money gaming valuation and registration rules revised for cross-border digital services, casino supplies, and monthly return filing. The rules amend registration, valuation, return, and payment provisions for online money gaming and specified cross-border online information and database access or retrieval services. New valuation rules make the total amount paid, payable, or deposited the value of supply for online gaming and casino-related actionable claims, while refunds or unused amounts are not deductible and reused winnings are not treated as fresh deposits. The forms and returns are updated accordingly, including filing FORM GSTR-5A by the twentieth day of the succeeding month.
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Provisions expressly mentioned in the judgment/order text.
Online money gaming valuation and registration rules revised for cross-border digital services, casino supplies, and monthly return filing.
The rules amend registration, valuation, return, and payment provisions for online money gaming and specified cross-border online information and database access or retrieval services. New valuation rules make the total amount paid, payable, or deposited the value of supply for online gaming and casino-related actionable claims, while refunds or unused amounts are not deductible and reused winnings are not treated as fresh deposits. The forms and returns are updated accordingly, including filing FORM GSTR-5A by the twentieth day of the succeeding month.
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