The Finance Department, Odisha on September 30, 2023, issued the Odisha Goods and Services Tax (Third Amendment) Rules, 2023, to further amend the Odisha Goods and Services Tax Rules, 2017.
The following has been amended namely: -
• Rule 31B which states “Value of supply in case of online gaming including online money gaming” has been inserted.
• Rule 31C which states “Value of supply of actionable claims in case of casino” has been inserted
• Rule 64 has been substituted to now state “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.”
• Form GSTR 5-A has been substituted.
This shall come into force on October 01, 2023.
[Notification No. 27450-FIN-CT1-TAX-0011/2023]
