Person supplying of Online Money Gaming services or OIDAR or Both– Form GST REG-10 and Form GSTR-5A

In terms of the recent amendments made in the CGST/SGST Act, the IGST Act and the CGST/SGST Rules, any person located outside taxable territory making supply of online money gaming to a person in taxable territory, is liable to get registered in GST and is required to pay tax on such supply. In this context, every person located outside taxable territory making such supplies of online money gaming to a person in India is now mandated to take registration/amend his existing registration in accordance with the proposed Row (iia) in FORM GST REG-10 and also required to furnish information regarding the supplies in the proposed Tables in FORM GSTR-5A. GSTN is in the process of developing the functionality of such new registrations or required amendment in existing registration, as the case may be. In the meantime, till the said functionality is made available on the portal, a workaround is suggested to be followed as below:

Registration (Form GST REG-10):

1. As per the proposed amendments, individuals engaged in the supply of Online Money Gaming must identify themselves as such in Form GST REG-10. New registrations for these supplies may be required, and the application should be filed in FORM GST REG-10. Additionally, the ‘Type of Supply’ must be declared in Row (iia) of the Form GST REG-10 during the registration process. Existing taxpayers already registered for OIDAR services must also amend their registrations to include this information in Row 2(iia).
2. As a temporary solution, individuals engaged in Online Money Gaming can file their registration applications using the existing Form GST REG-10. Along with the application, they should upload a PDF copy of the information provided in Row 2(iia) of the amended FORM GST REG-10 in the ‘Documents Upload’ section found in Part-A of Form GST REG-10, using the provided format.

Return (Form GSTR-5A):

1. Individuals engaged in the supply of Online Money Gaming are required to provide details of such supplies in Table 5D and 5E of Form GSTR-5A.
2. Until the necessary tables are developed and added in Form GSTR-5A on the portal, those involved in making Online Money Gaming supplies should provide the details of such supplies in the existing Tables 5 and 5A of Form GSTR-5A. This procedure should be followed until the changes are implemented in the GST Portal.

Visit www.cagurujiclasses.com for practical courses