The Government of Kerala on April 08, 2024, notified the Kerala Goods and Services Tax (Amendment) Rules, 2024 further to amend the Kerala Goods and Services Tax Rules, 2017.
The following has been stated: -
•After rule 31A, the following rules shall be inserted, namely: -
31B which is about the Value of supply in the case of online gaming including online money gaming.
31C which is about the Value of the supply of actionable claims in the case of the casino.
•For rule 64, the following rule shall be substituted, namely: –
Rule 64 specifies the 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 rule 87, in sub-rule (3), in the second proviso, for the words and figures “section 14”, the words, letters, brackets, and figures “section 14, or a person supplying online money gaming from a place outside India to a person in India as referred to in section 14A,” shall be substituted.
•In the rules, FORM GSTR-5A shall be substituted.
They shall be deemed to have come into force on October 01, 2023.
The detailed notification is given in the document attached below.
[Notification No. G.O.(P) No.61/2024/TAXES.]
