A word of caution Forms GST REG-10 and GSTR-5A must be completed by anyone providing online money gaming services, OIDAR services, or both.
According to recent changes made to the CGST/SGST Act, the IGST Act, and the CGST/SGST Rules, anyone outside of taxable territory who supplies online real money gaming to someone inside taxable territory is obligated to register for GST and pay tax on that supply.
In this context, it is now required for every person located outside of taxable territory to register or update his current registration in accordance with the proposed Row (iia) in FORM GST REG-10 and to provide information regarding the supplies in the proposed Tables in FORM GSTR-5A. The functionality of such new registrations or necessary amendments to existing registrations, as applicable, is currently being developed by GSTN. In the interim, until the aforementioned capability is made accessible on the portal, the following workaround is recommended:
Existing taxpayers who have previously registered for OIDAR services will also need to update their registrations by providing the required information at Row (iia). b) As a workaround, it is now informed that any individual involved in the provision of online real money gaming who is required to be registered in accordance with the most recent modifications may submit their registration application in the form GST REG-10 itself, which is currently in use. Along with the aforementioned application, the applicant will also need to upload a pdf copy of the data provided in Row 2(iia) of the modified Form GST REG-10 in the part labelled “Documents Upload” in Part A of Form GST REG-10 (in the format contained).
Return (GSTR-5A Form):
- a) Anyone involved in the supply of online money gaming must fill out Tables 5D and 5E of the GSTR-5A form with information about their supplies.
- b) Persons involved in making supplies of Online Money Gaming are now advised to provide the information of such supplies in the existing Tables 5 and 5A of Form GSTR-5A itself until such tables are constructed and published in Form GSTR-5A on the portal. The aforementioned process can be used up until the GST Portal adjustments are put into effect.