Recent amendments to the CGST/SGST Act, the IGST Act, and the CGST/SGST Rules have introduced changes regarding the Goods and Services Tax (GST) registration and return filing for online money gaming services provided by individuals or entities located outside the taxable territory to those within the taxable territory. This necessitates their registration in GST and the payment of taxes on such services. As a result, every individual or entity located outside the taxable territory providing online money gaming services to individuals in India must register or amend their existing registration as per the proposed Row (iia) in FORM GST REG-10. They are also required to provide information about these supplies in the proposed Tables in FORM GSTR-5A.

Workaround Until GSTN Functionality Development

While the GST Network (GSTN) is in the process of developing the functionality for these new registrations and registration amendments, a workaround has been suggested:

1. Registration (Form GST REG-10): a) Persons engaged in online money gaming must identify themselves as such in Form GST REG-10 and may need to file new registrations using this form. b) As a temporary solution, individuals or entities providing online money gaming services can file their registration application using the existing Form GST REG-10. They should also upload a PDF copy of the information required in Row 2(iia) of the amended FORM GST REG-10 in the ‘Documents Upload’ section of Part-A of Form GST REG-10.
2. Return (Form GSTR-5A): a) Those providing online money gaming services are required to furnish details of these supplies in Table 5D and 5E of Form GSTR-5A. b) Until the necessary changes are implemented in Form GSTR-5A on the GST portal, individuals or entities engaged in online money gaming should provide details of these supplies in the existing Tables 5 and 5A of Form GSTR-5A.

This procedure can be followed until the changes are fully implemented on the GST portal.