Haryana Goods and Services Tax (Fourth Amendment) Rules, 2023

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....aryana Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8, for sub-rule (1), the following sub-rule shall be substituted, namely:- "(1) Every person who is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as "the applicant"), except- (i) a non-resident taxable person; (ii) a person required to deduct tax at source under section 51; (iii) a person required to collect tax at source under section 52; (iv) a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in secti....

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....r on behalf of the player: Provided that any amount returned or refunded by the supplier to the player for any reasons whatsoever, including player not using the amount paid or deposited with the supplier for participating in any event, shall not be deductible from the value of supply of online money gaming. 31C. Value of supply of actionable claims in case of casino.- Notwithstanding anything contained in this chapter, the value of supply of actionable claims in casino shall be the total amount paid or payable by or on behalf of the player for - (i) purchase of the tokens, chips, coins or tickets, by whatever name called, for use in casino; or (ii) participating in any event, including game, scheme, competition or any other activit....

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....red to in section 14 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017) or to a registered person other than a non-taxable online recipient, shall file return in FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or part thereof." 7. In the said rules, in rule 87, in sub-rule (3), in the second proviso, for the words and figures "section 14", the words, letters, brackets and figures "section 14, or a person supplying online money gaming from a place outside India to a person in India as referred to in section 14A," shall be substituted. 8. In the said rules, in FORM GST REG-10, - (i) for the existing heading, the following heading shall be substituted, namely-- "Application ....

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....ip;…. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-taxable online recipient located in taxable territory(in case of online information and database access or retrieval services) and/or from the recipient located in taxable territory (in case of online money gaming) and deposit the same with Government of India. Place: Date: Signature Name of Authorised Signatory: Designation:" (iv) in the Instructions, in item 2, after the words and figures "section 14", the words and figures "or section 14A, as the case may be," shall be inserted. 9. In the said rules, for FORM GSTR-5A, the following form shall be substituted namely:- "FORM GSTR-5A [See rule ....

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....ble outward supplies of online information and database access or retrieval services made to registered persons in India, other than non-taxable online recipient, on which tax is to be paid by the said registered persons on reverse charge basis (Amount in Rupees) Month Original GSTIN Revised GSTIN Taxable value 1 2 3 4 5D. Supplies of online money gaming made to a person in India (Amount in Rupees) Place of supply (State/UT) Rate of tax Taxable value Integrated tax Cess 1 2 3 4 5 5E. Amendments to supplies of online money gaming made to a person in India (Amount in Rupees) Month Place of supply (State/UT) Rate of tax Taxable value Integrated tax Cess 1 2 3 4 5 ....