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TMI BlogKerala Goods and Services Tax (Amendment) Rules, 2024X X X X Extracts X X X X X X X X Extracts X X X X ..... raordinary No. 1367 dated 30th June, 2017, namely: - R ULES 1. Short title and commencement.- (1) These rules may be called the Kerala Goods and Services Tax (Amendment) Rules, 2024. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force on the 1st day of October, 2023. 2. Amendment of the Rules.- In rule 8, for sub-rule (1), the following sub-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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the total amount paid or payable to or deposited with the supplier by way of money or money s worth, including virtual digital assets, by or on behalf of the player: Provided that any amount returned or refunded by the supplier to the player for any reasons whatsoever, including player not using the amount paid or deposited with the supplier for participating in any event, shall not be deductible from the value of supply of online money gaming. 31C. Value of supply of actionable claims in case of casino. Notwithstanding anything contained in this chapter, the value of supply of actionable claims in casino shall be the total amount paid or payable by or on behalf of the player for (i) purchase of the tokens, chips, coins or tickets, by wha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 rule 87, in sub-rule (3), in the second proviso, for the words and figures section 14 , the words, letters, brackets and figures section 14, or a person supplying online money gaming from a place outside India to a person in India as referred to in section 14A, shall be substituted. 8. In FORM GST REG-10, (i) for the heading, the following heading shall be substituted, namely- Applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect tax liable from the non-taxable online recipient located in taxable territory(in case of online information and database access or retrieval services) and/or from the recipient located in taxable territory (in case of online money gaming) and deposit 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reverse charge basis ( Amount in Rupees ) Month Original GSTIN Revised GSTIN Taxable value 1 2 3 4 5D. Supplies of online money gaming made to a person in India ( Amount in Rupees ) Place of supply (State/UT) Rate of tax Taxable value Integrated tax Cess 1 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 7. Tax, interest, and any other amount payable and paid (Amount in Rupees) Sr. No. Description Amou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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