TaxTMI 
TaxTMI 
Uttar Pradesh Goods and Services Tax (Sixty-second Amendment) Rules, 2023
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....onferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor, on the recommendations of the Council, hereby makes the following rules to further amend the Uttar Pradesh Goods and Services Tax Rules, 2017, namely :- Uttar Pradesh Goods and Services Tax (Sixty-second Amendment) Rules, 2023 Short title and commencement 1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Sixty-second Amendment) Rules, 2023. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force from the 1st day of October, 2023. Amendment of Rule 8 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the "s....
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....lace outside India to a person in India" shall be inserted; (ii) in sub-rule (1), after the words "online 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. Amendment of Rule 31A 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, includin....
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.... or deposited with the supplier by or on behalf of the said player." Amendment of Rule 46 5. In the said rules, 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. Amendment of Rule 64 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 p....
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....retrieval services (c) Both (a) and (b) above" (iii) in Part B, in the table, - (a) for serial numbers 2 and 3 and the entries relating thereto, the following serial numbers and entries shall be 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 sol....
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....eturn - 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 non-taxable online recipient 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 5B. Taxable outward supplies of online information and database access or retrieval serv....