Special provision for specified actionable claims supplied by a person located outside taxable territory [ Section 14A IGST ] - GST Ready Reckoner - GST

Special provision for specified actionable claims supplied by a person located outside taxable territory Nature of Transaction :- A supplier of online money gaming not located in the taxable territory, shall in respect of the supply of online money gaming by him to a person in the taxable territory, be liable to pay integrated tax on such supply. [ Section 14A(1) ] Registration:- For the purposes of complying with provisions of sub-section (1), the supplier of online money gaming shall obtain a single registration under the Simplified Registration Scheme referred to in u/s 14(2) of IGST Act: Appointment of representative :- Any person located in the taxable territory representing such supplier for any purpose in the taxable territory shall get registered and pay the integrated tax on behalf of the supplier: Does not have Physical presences:- If such supplier does not have a physical presence or does not have a representative for any purpose in the taxable territory, he shall appoint a person in the taxable territory for the purpose of paying integrated tax and such person shall be liable for payment of such tax . [ Section 14A(2) ] In case of failure to comply with provisions of Section 14A(1) or (2) by the supplier of the online money gaming or a person appointed by such supplier or both , notwithstanding anything contained in section 69A of the Information Technology Act, 2000, any information generated, transmitted, received or hosted in any computer resource used for supply of online money gaming by such supplier shall be liable to be blocked for access by the public in such manner as specified in the Information Technology Act, 2000. [ Section 14A(3) ]