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    <title>Punjab Goods and Services Tax (Amendment) Act, 2023</title>
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    <description>Online money gaming and specified actionable claims are expressly brought within the tax framework. Platform owners, operators and managers arranging their supply are deemed suppliers and liable for tax, and offshore suppliers of online money gaming to persons in India require registration. Registered persons face a three-year outer limit for furnishing outward-supply details, returns and annual returns, subject to notified exceptions. The framework also permits consent-based sharing of registration, return, invoice, outward-supply and common-portal document information.</description>
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