Now the new regime for taxability of Online Money Gaming is coming into force w.e.f. 01.10.2023. (Government has issued Notification No. 48/2023-CGST dated 29.09.2023 in this regard).
We have already discussed comprehensively regarding taxability and valuation related to online gaming which can be read at
In this article, we will discuss about compliance requirements (Registration, Returns etc.) for both domestic industry and offshore industries with respect to business of Online Money Gaming.
Area Covered in the the Article
Compliance Requirement of Offshore Industry (Registration, Returns etc.) in Online Money Gaming
Compliance Requirement of Domestic Industry(Registration, Returns etc.) in Online Gaming
Compliance Requirement of Offshore Industry (Registration, Returns etc.) in Online Money Gaming
1. Registration Requirement
To allay the concerns of the Domestic Industry and to mitigate the scope of tax evasion, necessary amendments have been carried out in the respective Acts to bring any person supplying online gaming from outside India to persons in India into Tax net.
First of all, it is to be noted that by amending the definition of Supplier given under Section 2(105),
Person who organises or arranges, directly or indirectly, supply of specified actionable claims (Specified Actionable claims includes Online money gaming), including a person who owns, operates or manages digital or electronic platform for such supply, shall be deemed to be a supplier of such actionable claims, whether such actionable claims are supplied by him or through him.
Further, by addition of clause (xia) in Section 24 which prescribes the persons requires compulsory Registration, Law has mandated compulsory Registration for
"every person supplying online money gaming from a place outside India to a person in India;
Further, as per Section 14A of IGST Act,
A supplier of online money gaming not located in the taxable territory, shall in respect of the supply of online money gaming by him to a person in the taxable territory, be liable to pay integrated tax on such supply.
For this, the supplier of online money gaming from outside India to persons in India shall obtain a single registration under the Simplified Registration Scheme referred to in sub-section (2) of section 14 of this Act:
Therefore, these suppliers have been excluded by amendment in Rule 8 of CGST Rules from Normal Procedure of taking Registration. Further, amendment has also been carried out in Rule 14 for prescribing special procedures for such entities.
Application for Registration (Rule 14) as amended
Accordingly, they will apply in FORM GST REG-10 on common portal and they will be provided the Certificate in GST REG-06. Necessary changes in Form GST REG-10 have also been made.
2. Specific Invoice Requirement (Proviso to Rule-46(f)) as amended
In Addition to normal requirements of Invoice, in cases involving supply of online money gaming or in cases to a recipient who is un-registered, irrespective of the value of such supply, a tax invoice issued by the registered person shall contain the name and address of the recipient along with its PIN code and the name of the State and the said address shall be deemed to be the address on record of the recipient.
3. Return Requirement
GSTR-1: Necessary amendment in Rule-59 needs to be carried out (in our opinion inadvertently missed) to exempt Supplier of Online Money Gaming from outside India on the same lines as provider of online information and data base access or retrieval services (OIDAR) from outside India is exempted.
GSTR-5A (Rule 64): Necessary amendment in Rule-64 has been carried out to provide that Every registered person providing online money gaming from a place outside India to a person in India shall file return in FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or part thereof.
Format of GSTR-5A
GSTR-3B: Necessary amendment in Rule-61 needs to be carried out (in our opinion inadvertently missed) to exempt Supplier of Online Money Gaming from outside India on the same lines as provider of online information and data base access or retrieval services (OIDAR) from outside India is exempted.
GSTR-9 & 9C : In our opinion, Similar Exemption Notification will be issued as being issued for OIDAR Service Provider from outside India vide Notification No. 30/2019.
Note: In case of Online Gaming not involving money, it will be covered under OIDAR Service under Section 14 and will have similar compliance procedure.
Compliance Requirement of Domestic Industry(Registration, Returns etc.) in Online Gaming
There is no special procedure prescribed for Domestic industry into Online Gaming.
They will comply law as if they are normal taxpayer. Like Registration in REG-01, Returns in GSTR-1 & 3B, 9, 9C as the case may be.
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Disclaimer: We have taken due care to the best of our knowledge while explaining the provisions surrounding the issue purely for informational/academic purpose. It should not be considered as professional advice or consultancy to be relied upon. While due care has been taken by Fab Gyan in preparing this article, certain mistakes and omissions may creep in. The Fab Gyan or its Author does not accept any liability for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document nor for any actions taken in reliance thereon.