https://www.taxtmi.com/notifications?id=140846 Amendments require applicants to declare PAN and State/UT before registration, expand non-taxable online recipient scope to include online money gaming suppliers, and mandate separate registration for Input Service Distributors. Valuation rules treat the value of online gaming and casino actionable claims as the total amounts paid or deposited by or on behalf of players, including virtual digital assets, disallowing deductions for refunds or returns; winnings retained for further play are not new payments. Procedural changes require monthly FORM GSTR-5A returns and revise FORM GST REG-10 to capture supply type, commencement date, platform URLs, and tax collection declarations. en-us Fri, 29 Sep 2023 00:00:00 +0530 Sat, 30 Sep 2023 20:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140846 Amendments require applicants to declare PAN and State/UT before registration, expand non-taxable online recipient scope to include online money gaming suppliers, and mandate separate registration for Input Service Distributors. Valuation rules treat the value of online gaming and casino actionable claims as the total amounts paid or deposited by or on behalf of players, including virtual digital assets, disallowing deductions for refunds or returns; winnings retained for further play are not new payments. Procedural changes require monthly FORM GSTR-5A returns and revise FORM GST REG-10 to capture supply type, commencement date, platform URLs, and tax collection declarations. Notifications GST Fri, 29 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140846