TMI BlogAmendments (Third Amendment, 2023) to the CGST Rules, 2017 in supersession of Notification No. 45/2023 dated 06.09.2023X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-rule shall be substituted, namely: (1) Every person who is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as the applicant ), except (i) a non-resident taxable person; (ii) a person required to deduct tax at source under section 51; (iii) a person required to collect tax at source under section 52; (iv) a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 or a person supplying online money gaming from a place outside India to a person in India referred to in section 14A under the Integrated Goods and Services Tax Act, 2017 (13 of 2017), shall, before applying for registration, declare his Permanent Account Number, State or Union territory in Part A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or on behalf of the said player. 5 . In the said rules , in rule 46 , in clause (f), in the proviso, after the words Provided that the words in cases involving supply of online money gaming or in cases shall be inserted. 6 . In the said rules , for rule 64 , the following rule shall be substituted, namely: 64. Form and manner of submission of return by persons providing online information and data base access or retrieval services and by persons supplying online money gaming from a place outside India to a person in India. - Every registered person either providing online money gaming from a place outside India to a person in India, or providing online information and data base access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or to a registered person other than a non-taxable online recipient, shall file return in FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or part thereof. 7 . In the said rules , in rule 87 , in sub-rule (3), in the second proviso, for the words and figures sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posit the same with Government of India. Place: Date: Signature Name of Authorised Signatory: Designation: (iv) in the Instructions, in item 2, after the words and figures section 14 , the words and figures or section 14A, as the case may be, shall be inserted. 9. In the said rules , for FORM GSTR-5A , the following form shall be substituted namely: FORM GSTR-5A [ See rule 64 ] Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable online recipient (as defined in Integrated Goods and Services Tax Act, 2017) and to registered persons in India and details of supplies of online money gaming by a person located outside India to a person in India 1. GSTIN of the supplier- 2. (a) Legal name of the registered person - (b) Trade name, if any - 3. Name of the Authorised representative in India filing the return 4. Period: Month - ______ Year 4(a) ARN: 4(b) Date of ARN: 5. Taxable outward supplies of online information and database access or retrieval services made to non-taxable onli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 3 4 5 5E. Amendments to supplies of online money gaming made to a person in India (Amount in Rupees) Month Place of supply (State/UT) Rate of tax Taxable value Integrated tax Cess 1 2 3 4 5 6 6. Calculation of interest, or any other amount (Amount in Rupees) Sr. No Description Place of supply (State/UT) Amount due (Interest/ Other) Integrated tax Cess 1 2 3 4 5 1. Interest 2. Others Total ..... X X X X Extracts X X X X X X X X Extracts X X X X
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