https://www.taxtmi.com/notifications?id=145005 The Uttar Pradesh Goods and Services Tax (Second Amendment) Act, 2023 amends the Uttar Pradesh Goods and Services Tax Act, 2017 with retrospective effect from 1 October 2023. It introduces the definitions of online gaming, online money gaming, specified actionable claim, and virtual digital asset, and treats a person who organises or arranges the supply of specified actionable claims, including through a digital or electronic platform, as a supplier liable to pay tax. It also brings suppliers of online money gaming from outside India to persons in India within registration provisions and substitutes "specified actionable claims" in Schedule III. en-us Fri, 08 Dec 2023 00:00:00 +0530 Tue, 23 Jun 2026 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145005 The Uttar Pradesh Goods and Services Tax (Second Amendment) Act, 2023 amends the Uttar Pradesh Goods and Services Tax Act, 2017 with retrospective effect from 1 October 2023. It introduces the definitions of online gaming, online money gaming, specified actionable claim, and virtual digital asset, and treats a person who organises or arranges the supply of specified actionable claims, including through a digital or electronic platform, as a supplier liable to pay tax. It also brings suppliers of online money gaming from outside India to persons in India within registration provisions and substitutes "specified actionable claims" in Schedule III. Notifications GST - States Fri, 08 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145005