The Government of Bihar on September 30, 2023, notified the Bihar Goods and Services Tax (Amendment) Rules, 2023 further to amend the Bihar 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, after rule 31A, the following rules shall be inserted, namely: - 31B which talks about the value of supply in case of online gaming including online money gaming.
•Rule 31C has been added which talks about the Value of the supply of actionable claims in the case of the casino.
•In the said rules, for rule 64, the following rule shall be substituted, namely: – 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.
This notification shall come into force from October 01, 2023.
The detailed notification is given in the document attached below.
[Notification No. S.O. 243]
