TaxTMI 
TaxTMI 
Uttarakhand Goods and Services Tax (Sixth Amendment) Rules, 2023
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....x Act, 2017 (06 of 2017), the Governor, on the recommendations of the Council and in supersession of the Uttarakhand Goods and Services Tax Rules (Sixth Amendment) Rules, 2023, is pleased to make the following rules to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely :- The Uttarakhand Goods and Services Tax (Sixth Amendment) Rules, 2023 Short title and commencement 1. (1) These rules may be called the Uttarakhand Goods and Services Tax (Sixth Amendment) Rules, 2023. (2) Save as otherwise provided in these rules, they shall be deemed to have been come into force on the 1st day of October, 2023. Amendment in Rule 8 2. In the Uttarakhand Goods and Services Tax Rules, 2017 (hereinafter referred to as t....
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....and database access or retrieval services from a place outside India to a non-taxable online recipient or to a person supplying online money gaming from a place outside India to a person in India"; (ii) for sub-rule (1), the following shall be substituted, namely :- "(1) Any person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient or any person supplying online money gaming from a place outside India to a person in India shall electronically submit an application for registration, duly signed or verified through electronic verification code, in FORM GST REG-10, at the common portal, either directly or through a Facilitation Centre notified by....
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....ded by the casino to the player on return of token, coins, chips, or tickets, as the case may be, or otherwise, shall not be deductible from the value of the supply of actionable claims in casino. Explanation.- For the purpose of rule 31B and rule 31C, any amount received by the player by winning any event, including game, scheme, competition or any other activity or process, which is used for playing by the said player in a further event without withdrawing, shall not be considered as the amount paid to 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....
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....sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Commissioner". Amendment of FORM GST REG-10 8. In the said rules, in FORM GST REG-10, - (i) for the heading, the following heading shall be substituted, namely- "Application for registration of person supplying online money gaming from a place outside India to a person in India or for registration of person supplying online information and database access or retrieval services from a place outside India to a. non-taxable online recipient in India."; (ii) in Part A, in the table, after serial number (ii) and the entries relating thereto, the....
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....nment of India. Signature Place: Name of Authorised Signatory: Date: 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. Amendment of FORM GSTR- 5A 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 persons in India and details of supplies of online money gaming by a person located....
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....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 &....