Categorization and Registration Requirements for Providers of Online Money Gaming Services and OIDAR, including Form GST REG-10 and Form GSTR-5A

GSTN has released a new advisory. Pl read the details below.

In accordance with recent amendments to the CGST/SGST Act, IGST Act, and CGST/SGST Rules, any entity located outside the taxable territory, providing online money gaming services to individuals within the taxable territory, is now obligated to register under GST and fulfill the associated tax liabilities. Consequently, all entities situated outside the taxable territory that engage in such online money gaming supply to individuals in India are now required to either register or amend their existing registrations in compliance with the newly proposed Row (iia) in FORM GST REG-10. Additionally, they are mandated to report details of these supplies in the proposed Tables in FORM GSTR-5A.

As GSTN is in the process of developing the functionality for these new registrations or required amendments, businesses are advised to follow a temporary workaround until the said functionality becomes available on the portal. This workaround can be summarized as follows:

  1. Registration (Form GST REG-10):
    a) As per the proposed amendments, businesses engaged in the provision of online money gaming services must specify their engagement in Form GST REG-10. New registrations for such services may also be required, necessitating an application in the same FORM GST REG-10. Additionally, the ‘Type of Supply’ should be declared in Row (iia) of the Form GST REG-10 during the registration process. Existing registered OIDAR service providers should also amend their registrations to include this information.
    b) To address this, entities engaged in the provision of Online Money Gaming services, subject to registration due to the recent amendments, are encouraged to submit their registration applications using the existing Form GST REG-10. Simultaneously, they should upload a PDF copy of the information provided in Row 2(iia) of the amended FORM GST REG-10 in the ‘Documents Upload’ section found in Part-A of Form GST REG-10 (in the enclosed format).
  2. Return (Form GSTR-5A):
    a) Businesses engaged in online money gaming services are now required to furnish the particulars of these services in Table 5D and 5E of Form GSTR-5A.
    b) Until these tables are incorporated into Form GSTR-5A on the portal, entities providing online money gaming services are recommended to report the details of their supplies in the existing Tables 5 and 5A within Form GSTR-5A.

This interim procedure can be followed until the GST Portal incorporates the necessary changes.

For more details Visit – https://www.gst.gov.in/newsandupdates/read/609

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