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Taxation Central Ministry of Finance Central Goods and Services Tax Act, 2017

Advisory: Person supplying of Online Money Gaming services or OIDAR or Both Form GST REG-10 and Form GSTR-5A

17-Oct-2023 | Advisory

Goods and Services Tax Network has issued an Advisory regarding Person supplying of Online Money Gaming services or OIDAR or Both Form GST REG-10 and Form GSTR-5A.

As per recent amendments in the CGST/SGST Act, the IGST Act, and the CGST/SGST Rules, any person outside the taxable territory supplying online money gaming to a person within the taxable territory must register for GST and pay tax on such supply.

To comply with this, every person located outside the taxable territory making such supplies to a person in India is mandated to register or amend their existing registration. The required changes will be made in FORM GST REG-10 and relevant information must be furnished in the proposed Tables in FORM GSTR-5A.

GSTN is currently developing the functionality for new registrations or amendments. Until this is available on the portal, the following workaround is suggested:

1. Registration (Form GST REG-10): Persons engaged in the supply of Online Money Gaming must identify themselves as such in Form GST REG-10.
New registrations for such supplies may be required, and the application should be filed in FORM GST REG-10.
Type of Supply should be declared in Row (iia) of Form GST REG-10 during registration.
Existing registered taxpayers of OIDAR services should also amend their registrations by providing the required information in Row (iia).

2. Workaround for Registration: Persons involved in the supply of Online Money Gaming, who need to register according to recent amendments, can file their registration application in the existing Form GST REG-10. Alongside this application, they must upload a PDF copy of the information provided in Row 2(iia) of the amended FORM GST REG-10 in the 'Documents Upload' section available in Part -A of Form GST REG-10.

For detailed information, please visit https://www.gst.gov.in/newsandupdates/read/609

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