TaxTMI 
TaxTMI 
Chhattisgarh Goods and Services Tax (Amendment) Act, 2024.
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....80), the following shall be inserted, namely :- "(80A) "online gaming" means offering of a game on the internet or an electronic network and includes online money gaming; (80B) "online money gaming" means online gaming in which players pay or deposit money or money's worth, including virtual digital assets, in the expectation of winning money or money's worth, including virtual digital assets, in any event including game, scheme, competition or any other activity or process, whether or not its outcome or performance is based on skill, chance or both and whether the same is permissible or otherwise under any other law for the time being in force;" (2) after clause (102), the following shall be inserted, namely :- "(102A) "specified actionable claim" means the actionable claim involved in or by way of- (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming;" (3) after clause (105), the following shall be inserted, namely :- "Provided that a person who organises or arranges, directly or indirectly, supply of specified actionable claims, incl....
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....re used or intended to be used for activities relating to his obligations under corporate social responsibility referred to Section 135 of the Companies Act, 2013 (No. 18 of 2013);" Amendment of Section 23. 6. For sub-section (2) of Section 23 of the Principal Act, the following shall be substituted, namely :- "(2) Notwithstanding anything to the contrary contained in sub-section (1) of Section 22 or Section 24, the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, specify the category of persons who may be exempted from obtaining registration under this Act. Note- Above sub-section (2) shall be deemed to have come into force with effect from the 1st day of July, 2017." Amendment of Section 24. 7. For clause (xi) of Section 24 of the Principal Act, the following shall be substituted, namely :- "(xi) Every person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person; (xia) every person supplying online money gaming from a place outside India to a....
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....cation, and subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish an annual return for a financial year under sub-section (1), even after the expiry of the period of three years from the due date of furnishing the said annual return." Amendment of Section 52. 12. After sub-section (14) of Section 52 of the Principal Act, the following shall be inserted, namely :- "(15) The operator shall not be allowed to furnish a statement under sub- section (4) after the expiry of a period of three years from the due date of furnishing the said statement: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow an operator or a class of operators to furnish a statement under sub-section (4), even after the expiry of the said period of three years from the due date of furnishing the said statement." Amendment of Section 54. 13. In sub-section (6) of Section 54 of the Principal Act, the protasis "excluding the amount of input tax credit provisionally accepted," shall be ....
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...."State Bench or Area Benches of the Appellate Tribunal", the protasis "State Benches of the Appellate Tribunal" shall be substituted; (2) in clause (a) and (b) of sub-section (5), for the protasis "State Bench or Area Benches", the words "State Benches" shall be substituted. Amendment of Section 118. 19. In clause (a) of sub-section (1) of Section 118 of the Principal Act, for the protasis "National Bench or Regional Benches of the Appellate Tribunal", the protasis "Principal Bench of the Appellate Tribunal" shall be substituted. Amendment of Section 119. 20. In Section 119 of the Principal Act,- (1) for the protasis "National or Regional Benches", the words "Principal Bench" shall be substituted; (2) for the protasis "State Bench or Area Benches", the words "State B....
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....ever is higher, and the maximum amount not being less than thirty thousand rupees or one hundred and fifty percent of the tax, whichever is higher", the protasis "twenty-five percent of the tax involved and the maximum amount not being more than one hundred percent of the tax involved" shall be substituted. Insertion of new Section 138A. 24. After Section 138 of the Principal Act, the following shall be inserted, namely :- "138A.Transitory Provision.- The amendments made under this Act shall be without prejudice to provisions of any other law for the time being in force, providing for prohibiting, restricting or regulating betting, casino, gambling, horse racing, lottery or online gaming. Insertion of new Section 158A. 25. After Section 158 of the Principal Act, the following shall be inserted, namely :- '158A. Consent based sharing of information furnished by taxable person.- (1) Notwithstanding anything contained in Section 133, 152 and 158, the following details furnished by a registered person may, subject to the provisions of sub- section (2), and on the recommendations of the Council, be shared by the common portal with such other syste....