The Department of Finance, Delhi on January 02, 2025, issued the Delhi Goods and Services Tax (Third Amendment) Rules, 2023, to further amend the Delhi Goods and Services Tax Rules, 2017.
This shall come into force from October 01, 2023.
The following has been stated namely: -
• Rule 8 (1) which states about the Application for registration, shall be substituted.
• In rule 14, 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.
• In rule 14 (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.
• After rule 31A, the following rules shall be inserted, namely: -
o “31B. Value of supply in case of online gaming including online money gaming”
o “31C. Value of supply of actionable claims in case of casino”
• In FORM GST REG-10, the heading shall be substituted, namely— “Application for registration of person supplying online money gaming from a place outside India to a person in India or for registration of person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient in India.”
Detailed notification is attached below.
[Notification no. - F. 3 (20)/Fin.(Exp-I)/2024-25/DS-I/04]
