https://www.taxtmi.com/article/detailed?id=11912 Effective 1 October 2023, notifications classify online money gaming as taxable with IGST on import and invoke Section 15(5) valuation exceptions. They impose registration via Form GST REG-10, require certain foreign suppliers to file FORM GSTR-5A monthly, insert Rules 31B-31C for gaming and casino valuation, mandate recipient state on invoices to unregistered recipients, allow international money transfer for deposits, and make suppliers of actionable claims liable to tax on advances. en-us Wed, 04 Oct 2023 10:47:26 +0530 Wed, 04 Oct 2023 10:47:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11912 Effective 1 October 2023, notifications classify online money gaming as taxable with IGST on import and invoke Section 15(5) valuation exceptions. They impose registration via Form GST REG-10, require certain foreign suppliers to file FORM GSTR-5A monthly, insert Rules 31B-31C for gaming and casino valuation, mandate recipient state on invoices to unregistered recipients, allow international money transfer for deposits, and make suppliers of actionable claims liable to tax on advances. Articles Goods and Services Tax - GST Wed, 04 Oct 2023 10:47:26 +0530 https://www.taxtmi.com/article/detailed?id=11912