https://www.taxtmi.com/notifications?id=141520 The Uttar Pradesh Goods and Services Tax (Second Amendment) Act, 2023 aligns the State GST law with Central GST amendments and regulates online gaming and specified actionable claims. It inserts definitions for online gaming, online money gaming, specified actionable claim, and virtual digital asset, and deems a person organising or arranging supply of specified actionable claims, including through a digital or electronic platform, to be a supplier liable under the Act. The amendment also extends registration obligations to suppliers of online money gaming from outside India to persons in India. en-us Wed, 20 Dec 2023 00:00:00 +0530 Tue, 23 Jun 2026 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=141520 The Uttar Pradesh Goods and Services Tax (Second Amendment) Act, 2023 aligns the State GST law with Central GST amendments and regulates online gaming and specified actionable claims. It inserts definitions for online gaming, online money gaming, specified actionable claim, and virtual digital asset, and deems a person organising or arranging supply of specified actionable claims, including through a digital or electronic platform, to be a supplier liable under the Act. The amendment also extends registration obligations to suppliers of online money gaming from outside India to persons in India. Notifications GST - States Wed, 20 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141520