GSTN Advisory on Person supplying of Online Money Gaming services or OIDAR or Both; Liable to get GST Registration

The Goods and Services Tax Network (GSTN) has issued an advisory on Person supplying of Online Money Gaming services or OIDAR or Both are liable to get GST Registration.

According to recent amendments to the CGST/ SGST Act, the IGST Act, and the CGST/ SGST Rules, any person located outside taxable territory who supplies online money gaming to a person in taxable territory is required to register for GST and pay tax on such supply.

In this context, 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, as the case may be, required amendments to existing registrations.

In the meantime, till the said functionality is made available on the portal, a workaround is suggested to be followed as below:

1. Registration(Form GST REG-10):

a) As per the proposed amendments, 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. Further, new registrations in respect of such supplies may also be required, for which application may have to be filed in the said FORM GST REG-10 and also the ‘Type of Supply’ may be required to be declared in Row (iia) of the Form GST REG-10 while applying for registration. Existing already registered taxpayers of OIDAR services also would have to amend their registrations by furnishing the said information at Row (iia).

b) As a workaround, anyone engaged in the supply of Online Money Gaming who is required to be registered under the recent amendments is advised to file their registration application in the existing Form GST REG-10 itself. Along with the application, such person will be required to 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 (in the enclosed format) in the ‘Documents Upload’ section available in Part -A of Form GST REG-10.

2. Return(Form GSTR-5A):

a) 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.

b) Till such tables are developed and added in Form GSTR-5A on the portal, persons engaged in making supplies of Online Money Gaming are hereby advised to furnish the details of such supplies in the existing Tables 5 and 5A of Form GSTR-5A itself.

The above procedure can be followed till the changes are implemented in the GST Portal.

*Additional Information REG-10 form.
(Kindly fill the details and upload this documents in pdf format with other documents)