TaxTMI 
TaxTMI 
Kerala Goods and Services Tax (Amendment) Rules, 2024
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....ly:- "(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 section 14 or a person supplying online money gaming from a place outside India to a person in India referred to in section 14A under the Integrated Goods and Services Tax Act, 2017 (13 of 2017), shall, before applying for registration, declare his Permanent Account Number, State or Union territory in Part A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor." 3. In r....
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....thdrawing, shall not be considered as the amount paid to or deposited with the supplier by or on behalf of the said player." 5. in rule 46, in clause (f), in the proviso, after the words "Provided that" the words "in cases involving supply of online money gaming or in cases" shall be inserted. 6. For rule 64, the following rule shall be substituted, namely: - "64. Form and manner of submission of return by persons providing online information and database 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 database 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 Act, 2017 (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 rule 87....
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.... 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 64] Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable online recipient (as defined in Integrated Goods and Services Tax Act, 2017) and to registered pe....
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....n 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 6 6. Calculation of interes....