The Central Board of Indirect Taxes and Customs (CBIC) on September 29, 2023, notified the Central Goods and Services Tax (Third Amendment) Rules, 2023 further to amend the Central Goods and Services Tax Rules, 2017.
The following has been stated: -
•In the said rules, in rule 14, – (i) in the heading, after the words “online recipient” the letters and words “or to a person supplying online money gaming from a place outside India to a person in India” shall be inserted.
(ii) in sub-rule (1), after the words “online recipient” the letters and words “or any person supplying online money gaming from a place outside India to a person in India” shall be inserted.
•In the said rules, for rule 64, the following rule shall be substituted, namely: – “64. Form and manner of submission of return by persons providing online information and database access or retrieval services and by persons supplying online money gaming from a place outside India to a person in India.
•In the said rules, for FORM GSTR-5A, the following form shall be substituted namely: – “FORM GSTR-5A [See rule 64] Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable online recipient (as defined in Integrated Goods and Services Tax Act, 2017) and to registered persons in India and details of supplies of online money gaming by a person located outside India to a person in India.
They shall come into force on October 01, 2023.
The detailed notification is given in the document attached below.
[Notification No.51/2023 – Central Tax]
