GSTN Advisory on Registration and Reporting for Online Money Gaming and OIDAR Services

• The Goods and Services Tax Network (GSTN) issued an advisory on the person supplying online money gaming services or Online Information Database Access and Retrieval (OIDAR) or both.
• Any person located outside taxable territory making supply of online money gaming to a person in taxable territory is liable to get registered in GST and is required to pay tax on such supply.
• Every person located outside taxable territory making such supplies of online money gaming to a person in India is now mandated to take registration/amend his existing registration in accordance with the proposed Row (iia) in FORM GST REG-10 and also required to furnish information regarding the supplies in the proposed Tables in FORM GSTR-5A.
• GSTN is in the process of developing the functionality of such new registrations or required amendment in existing registration, as the case may be.
• A workaround is suggested to be followed until the said functionality is made available on the portal.
• Person engaged in the supply of Online Money Gaming are required to identify themselves as being engaged in such supplies in Form GST REG-10.
• Existing already registered taxpayers of OIDAR services also would have to amend their registrations by furnishing the said information at Row (iia).
• Person engaged in the supply of Online Money Gaming are required to furnish the details of such supplies in Table 5D and 5E of Form GSTR-5A.
• The above procedure can be followed till the changes are implemented in GST Portal.

Source: a2ztaxcorp.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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