TaxTMI 
TaxTMI 
Andhra Pradesh Goods and Services Tax (Third Amendment) Rules, 2023.
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....ent of Andhra Pradesh, on the recommendations of the Goods and Services Tax Council and in supersession of the Andhra Pradesh Goods and Services Tax Rules (Third Amendment) Rules, 2023, hereby makes the following rules further to amend the Andhra Pradesh Goods and Services Tax Rules, 2017, namely:- 1. Short title and commencement. - (1) These rules maybe called the Andhra Pradesh Goods and Services Tax (Third Amendment) Rules, 2023. (2) Save as otherwise provided in these rules, they shall come into force on the 1st day of October, 2023. 2. In the Andhra Pradesh 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, nam....
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....ne recipient" the letters and words "or any person supplying online money gaming from a place outside India to a person in India" shall be inserted. 4. In the said rules, after rule 31A, the following rules shall be inserted, namely:- "31B. Value of supply in case of online gaming including online money gaming.-Notwithstanding anything contained in this chapter, the value of supply of online gaming, including supply of actionable claims involved in online money gaming, shall be the total amount paid or payable to or deposited with the supplier by way of money or money's worth, including virtual digital assets, by or on behalf of the player: Provided that any amount returned or refunded by the supplier to the player ....
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....he words "Provided that" the words "in cases involving supply of online money gaming or in cases" shall be inserted. 6. In the said rules, for rule 64, the following rule shall be substituted, namely "64. Form and manner of submission of return by persons providing online information and data base access or retrieval services and by persons supplying online money gaming from a place outside India to a person in India.- Every registered person either providing online money gaming from a place outside India to a person in India, or providing online information and data base access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Ac....
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.... substituted, namely: "2. Date of commencement of the online service or online money gaming in India. DD/MM/YYYY 3 Uniform Resource Locators (URLs) of the website/platform/name of the application, etc, as applicable through which online money gaming or online information and database access or retrieval services are provided: 1. 2. 3." (b) for serial number 7 and the entries relating thereto, the following serial number and entries shall be substituted, namely: "7 Declaration I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. ....
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.... 4. Period: Month - ______ Year - 4(a) ARN: 4(b) Date of ARN: 5. Taxable outward supplies of online information and database access or retrieval services made to non-taxable online recipient in India (Amount in Rupees) Place of supply (State/UT) Rate of tax Taxable value Integrated tax Cess 1 2 3 4 5 5A. Amendments to taxable outward supplies of online information and database access or retrieval services to nontaxable online recipient in India (Amount in Rupees) ....
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....p; 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 6 6. Calculation of interest, or any other amount (Amount in Rupees) Sr. No Description Place of supply (State/UT) Amount due (Interest/ Other) Integr....