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    <title>RECENT DEVELOPMENTS IN GST</title>
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    <description>Amendments in the CGST and IGST Acts and related notifications establish definitions for online gaming and specified actionable claims, mandate registration for non resident suppliers of online money gaming to Indian persons, create a simplified single registration and tax payment scheme, and empower blocking of public access to computer resources used for such supplies in case of non compliance. Parallel notifications impose special procedures for e commerce operators regarding supplies by composition, exempted and unregistered persons, require TCS where applicable, restrict inter State supplies through platforms in specified cases, and amend multiple CGST Rules concerning registration, verification, reporting and reconciliation.</description>
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