“ârkÂàçy qàçÐ¹þ §çý ¡Âmªàêm »þà§ý ÎàäÌ§ý §çý

qÞkãuÂà §íýtàÞ§ý

ÂàªàÀ säªàmàÂà (ârÂàà »þà§ý â¹þ§ý¹þ) §çý Zàçx½à

“²þ¾mãyªàð¼þ/Àäªàê/09/2013

2015.”

Ñçmä ¡Âàätm. §íýtàÞ§ý kã.2

²þ¾mãyªàð¼þ

ªàk¹þ

ây.

yç.

âsvà¢ê.

âÀÂààÞ§ý

2001.”

²þ¾mãyªàð¼þ ÊàkqØà

(¡yàoàÊ½à)

Zààâo§ýàÊ yç Zà§ýàâÎàm

§íýtàÞ§ý

]

ÊàuqäÊ, räowàÊ, âÀÂààÞ§ý 5 kåÂà

2024



³uçÏºþ 15

, Îà§ý 194

okf.kfT;d dj foHkkx

ea=ky;] egkunh Hkou] uok jk;iqj vVy uxj

vVy uxj] fnukad 30 ebZ 2024

vf/klwpuk

la- 11@2023 & jkT; dj ¼nj½

Øekad ,Q 10&40@2023@okd@ikap ¼52½-— jkT; ljdkj] NÙkhlx<+ eky vkSj lsok dj vf/kfu;e]

2017 ¼2017 dk 7½ dh /kkjk 9 dh mi&/kkjk ¼1½ vkSj /kkjk 15 dh mi&/kkjk ¼5½ ds rgr çnÙk 'kfä;ksa dk ç;ksx

djrs gq,] th,lVh ifj"kn dh flQkfj'kksa ds vk/kkj ij] ,rR}kjk NÙkhlx<+ 'kklu ds okf.kfT;d dj foHkkx dh

vf/klwpuk la- 1@2017&jkT; dj ¼nj½ Øekad ,Q&10&43@2017@okd@ikap¼69½ fnukad 28 twu] 2017] ftls

NÙkhlx<+ ds jkti= ¼vlk/kkj.k½ esa] Øekad 252 rkjh[k 29 twu] 2017 esa çdkf'kr fd;k x;k Fkk] esa vkSj vkxs

fuEufyf[kr la'kks/ku djrh gS] ;Fkk%&

mDRk vf/klwpuk esa]

¼i½ vuqlwph IV esa&

¼d½

Øe la[;k 227 vkSj mlls lacaf/kr çfof"V;ksa ds i'pkr] fuEufyf[kr Øe la[;k vkSj çfof"V;ka

var%LFkkfir dh tk,xh] vFkkZr;

(1)

(2)

(3)

―227क

कोई भी

अध्याीीय

“ विननर्दिष्ट अनुयोज्य दािे” ,-

स्ऩष्टीकरण् छत्तीसगढ़ माऱ और सेिा कर अनधननयम, 2017 की धारा 2

(102क) में यथा-ऩररभावित ―विननर्दिष्ट अनुयोज्यj दािे‖ से-

(i ) दाांि ऱगाने;

(i i ) कैनसनो;

(i i i ) द्यूतक्रीडा;

(i v) घुडदौड;

(v) ऱाटरी; या

(vi ) ऑनऱाइन धनीय गेम खेऱना,

में अांतििनऱत या उनके माध्यम से अनुयोज्य दािा अनभप्रेत है।” ;

¼[k½ Øe la[;k 228 vkSj 229 vkSj mlls lacaf/kr çfof"V;ksa dk yksi fd;k tk,xkA

¼ii½ Li"Vhdj.k esa] [kaM ¼iv½ ds i'pkr] fuEufyf[kr [kaM var%LFkkfir fd;k tk,xk] vFkkZr;

Þ¼v½ bl vf/klwpuk esa tks 'kCn ç;qä vkSj ifjHkkf"kr ugha fd, x, gSa ysfdu NÙkhlx<+ eky vkSj lsok dj

vf/kfu;e ¼2017 dk 7½] ,dh—r eky vkSj lsok dj vf/kfu;e ¼2017 dk 13½ vkSj la?k jkT; {ks= eky vkSj lsok

dj vf/kfu;e ¼2017 dk 14½ esa ifjHkkf"kr fd, x, gSa] mu 'kCnksa vkSj vfHkO;fä;ksa ds ogh vFkZ gksaxs tks mu

vf/kfu;eksa esa fn, x, gSaAß

;g vf/klwpuk fnukad 01 vDVwcj] 2023 ls izo`Rr le>k tk,xkA

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

eqds'k dqekj caly] lfpo-

vVy uxj] fnukad 30 ebZ 2024

Øekad ,Q 10&40@2023@okd@ikap ¼52½ -— Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds

vuqlj.k esa] bl foHkkx dh vf/klwpuk dzekad ,Q 10&40@2023@okd@ikap ¼52½] fnukad 30&05&2024 dk vaxzsth

vuqokn] jkT;iky ds izkf/kdkj ls] ,rn~}kjk izdkf'kr fd;k tkrk gSA

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

eqds'k dqekj caly] lfpo-

Atal Nagar, the 30th May 2024

NOTIFICATION

No. 11/2023 - State Tax (Rate)

No. F 10-40 /2023/CT/V(52) .— In exercise of the powers conferred by sub-section (1) of section 9

and sub-section (5) of section 15 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State

Government, on the recommendations of the Council, hereby makes the following further amendments in the

notification No. 1/2017–State Tax (Rate), No. F-10-43/2017/CT/V(69), Chhattisgarh Commercial Tax

Department, dated the 28 June, 2017, published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated

the 29th June, 2017, namely: —

In the said notification,

(i) in Schedule IV-

(a) after S. No. 227 and the entries related thereto, the following S. No. and entries shall be inserted,

namely:-

(1)

(2)

(3)

"227A

Any

Chapter

Specified actionable claim;

Explanation:―specified actionable claim‖ as defined in

section 2(102A) of the Chhattisgarh Goods And Services

Tax Act, 2017 means the actionable claim involved in or by

way of—

(i) betting;

(ii) casinos;

(iii) gambling;

(iv) horse racing;

(v) lottery; or

(vi) online money gaming;‖;

(b) S. No. 228 and 229 and the entries relating thereto shall be omitted.

(ii) in the Explanation, after clause (iv), the following clause shall be inserted, namely:

"(v) The words and expressions used and not defined in this notification, but defined in the Chhattisgarh

Goods and Service Tax Act, 2017 (7 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of

2017) and the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall have the same

meanings as assigned to them in those Acts."

2. This notification shall be deemed to have come into force on the 1st day of October, 2023.

By order and in the name of the Governor of Chhattisgarh,

MUKESH KUMAR BANSAL, Secretary.

vVy uxj] fnukad 30 ebZ 2024

vf/klwpuk

la- 45@2023 & jkT; dj

Øekad ,Q 10&40@2023@okd@ikap ¼53½-— jkT; ljdkj] ifj"kn dh flQkfj'kksa ij] NÙkhlx<+ eky

vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 7½ dh /kkjk 164 }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq, NÙkhlx<+ eky

vkSj lsok dj fu;e 2017 dk vkSj la'kks/ku djus ds fy, fuEufyf[kr fu;e cukrh gS] vFkkZr~ %&

& ¼1½ bu fu;eksa dk laf{kIr uke NÙkhlx<+ eky vkSj lsok dj ¼rhljk la'kks/ku½

fu;e] 2023 gSA

¼2½ ;g fu;e ml rkjh[k dks izo`Rr gksaxs] tks jkT; “kklu jkti= esa vf/klwpuk }kjk fu;r djsA

NÙkhlx<+ eky vkSj lsok dj fu;e] 2017 esa] fu;e 31d ds i'pkr] fuEufyf[kr fu;e var% LFkkfir fd;s tk;saxs]

vFkkZr~ %&

bl v/;k; esa varfoZ"V fdlh Hkh ckr ds gksrs gq, Hkh] v‚uykbu xsfeax dh vkiwfrZ dk ewY;] v‚uykbu euh xsfeax esa

lfEefyr dkjZokbZ ;ksX; nkoksa dh vkiwfrZ lfgr] vkiwfrZdrkZ dks Hkqxrku dh xbZ ;k ns; ;k tek dh xbZ dqy jkf'k

gksxh] ftlesa fMftVy laifÙk] f[kykM+h }kjk ;k mldh vksj ls opqZvy Hkh lfEefyr gS %

ijUrq fdlh Hkh dkj.k ls vkiwfrZdrkZ }kjk f[kykM+h dks ykSVkbZ xbZ ;k okil dh xbZ dksbZ Hkh jkf'k] ftlesa f[kykM+h

fdlh Hkh dk;ZØe esa Hkkx ysus ds fy, vkiwfrZdrkZ ds lkFk Hkqxrku dh xbZ ;k tek dh xbZ jkf'k dk mi;ksx ugha

dj jgk gS] v‚uykbu euh xsfeax dh vkiwfrZ ds ewY; ls dVkSrh ;ksX; ugha gksxhA

bl v/;k; esa varfoZ"V fdlh Hkh

ckr ds gksrs gq, Hkh] dSlhuks esa dkjZokbZ ;ksX; nkoksa dh vkiwfrZ dk ewY; f[kykM+h }kjk ;k mldh vksj ls Hkqxrku dh

xbZ ;k ns; dqy jkf'k gksxh &

¼i½ dSlhuks esa mi;ksx ds fy, Vksdu] fpIl] flDds ;k fVdV] pkgs fdlh Hkh uke ls iqdkjs tk,a] dh [kjhn; ;k

¼ii½ dSlhuks esa [ksy] Ldhe] çfr;ksfxrk ;k fdlh vU; fØ;kdyki ;k çfØ;k lfgr fdlh Hkh dk;ZØe esa Hkkx ysuk]

,sls ekeyksa esa tgka Vksdu] fpIl] flDds ;k fVdV] pkgs fdlh Hkh uke ls iqdkjs tk,a] dh vis{kk ugha gS %

ijUrq dSlhuks }kjk ;FkkfLFkfr f[kykM+h dks Vksdu] flDds] fpIl] ;k fVdV ykSVkus ij] ;k vU;Fkk ykSVkbZ xbZ dksbZ Hkh

jkf'k] dSlhuks esa dkjZokbZ ;ksX; nkoksa dh vkiwfrZ ds ewY; ls dVkSrh ;ksX; ugha gksxhA

Li"Vhdj.k-& fu;e 31 [k vkSj fu;e 31 x ds ç;kstu ds fy,] [ksy] Ldhe] çfr;ksfxrk ;k fdlh vU; fØ;kdyki

;k çfØ;k lfgr fdlh Hkh çfr;ksfxrk dks thrdj f[kykM+h }kjk çkIr dksbZ Hkh jkf'k] ftldk mi;ksx mä f[kykM+h

}kjk vkxs dh ?kVuk esa [ksyus ds fy, fd;k tkrk gS fcuk fudklh ds] mä f[kykM+h }kjk ;k mldh vksj ls

vkiwfrZdrkZ dks Hkqxrku dh xbZ ;k mlds ikl tek dh xbZ jkf'k ugha ekuh tk,xhA

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

lfpo-

vVy uxj] fnukad 30 ebZ 2024

Øekad ,Q 10&40@2023@okd@ikap ¼53½-— Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa] bl foHkkx dh vf/klwpuk dzekad ,Q 10&40@2023@okd@ikap ¼53½] fnukad 30&05&2024 dk vaxzsth vuqokn]

jkT;iky ds izkf/kdkj ls] ,rn~}kjk izdkf'kr fd;k tkrk gSA

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

lfpo-

Atal Nagar, the 30th May 2024

NOTIFICATION

No. 45/2023 - State Tax

No. F 10-40/2023/CT/V (53) .— In exercise of the powers conferred by section 164 of the Chhattisgarh

Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council,

hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017,

namely: —

Short title and commencement.—(1) These rules may be called the Chhattisgarh Goods and Services

Tax (Third Amendment) Rules, 2023.

(2) They shall come into force on such date as the State Government may, by notification in the Official

Gazette, appoint.

In the Chhattisgarh Goods and Services Tax Rules, 2017, after rule 31A, the following rules shall be

inserted, namely:-

“31B. Value of supply in case of online gaming including online money gaming.–

Notwithstanding anything contained in this chapter, the value of supply of online gaming, including

supply of actionable claims involved in online money gaming, shall be 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 whatever name called, for use in casino; or

(ii) participating in any event, including game, scheme, competition or any other activity or process, in

the casino, in cases where the token, chips, coins or tickets, by whatever name called, are not required:

Provided that any amount returned or refunded by the casino to the player on return of token, coins,

chips, or tickets, as the case may be, or otherwise, shall not be deductible from the value of the supply of

actionable claims in casino.

Explanation.- For the purpose of rule 31B and rule 31C, any amount received by the player by winning

any event, including game, scheme, competition or any other activity or process, which is used for

playing by the said player in a further event without withdrawing, shall not be considered as the amount

paid to or deposited with the supplier by or on behalf of the said player.”

By order and in the name of the Governor of Chhattisgarh,

MUKESH KUMAR BANSAL, Secretary.

vVy uxj] fnukad 30 ebZ 2024

vf/klwpuk

la- 48@2023 & jkT; dj

Øekad ,Q 10&40@2023@okd@ikap ¼54½-— jkT; ljdkj] NRrhlx<+ vf/kfu;e ¼Øekad 4 lu~ 2024½

NRrhlx<+ eky vkSj lsok dj ¼la'kks/ku½ vf/kfu;e] 2024 dh /kkjk 1 dh mi/kkjk ¼2½ }kjk iznRr 'kfDRk;ksa dk iz;ksx

djrs gq,]&

¼d½

rkjh[k 1 vDVwcj] 2023 dks] ml rkjh[k ds :Ik esa fu;r djrh gS] ftldks mDRk vf/kfu;e dh /kkjk 2

ls 15 rd ds mica/k izo`Rr le>s tk,axs]

¼[k½

rkjh[k 1 vxLr] 2023 dks] ml rkjh[k ds :Ik esa fu;r djrh gS] ftldks mDRk vf/kfu;e dh /kkjk 16

ls 20 rd ds mica/k izo`Rr le>s tk,axs]

¼x½

rkjh[k 1 vDVwcj] 2023 dks] ml rkjh[k ds :Ik esa fu;r djrh gS] ftldks mDRk vf/kfu;e dh /kkjk

21 ls 26 rd ds mica/k izo`Rr le>s tk,axsA

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

lfpo-

vVy uxj] fnukad 30 ebZ 2024

Øekad ,Q 10&40@2023@okd@ikap ¼54½-— Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa] bl foHkkx dh vf/klwpuk dzekad ,Q 10&40@2023@okd@ikap ¼54½] fnukad 30&05&2024 dk vaxzsth vuqokn]

jkT;iky ds izkf/kdkj ls] ,rn~}kjk izdkf'kr fd;k tkrk gSA

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

lfpo-

Atal Nagar, the 30th May 2024

NOTIFICATION

No. 48/2023 - State Tax

No. F 10-40/2023/CT/V (54).— State Government, In exercise of the powers conferred by sub-section

(2) of section 1 of the Chhattisgarh Goods and Services Tax (Amendment) Act, 2024,-

(a)

Appoints the 1st day of October, 2023, as the date on which the provisions of sections 2 to 15

of the said Act shall be deemed to have come into force,

(b)

Appoints the 1st day of August, 2023, as the date on which the provisions of sections 16 to 20

of the said Act shall be deemed to have come into force,

(c)

Appoints the 1st day of October, 2023, as the date on which the provisions of sections 21 to 26

of the said Act shall be deemed to have come into force.

By order and in the name of the Governor of Chhattisgarh,

MUKESH KUMAR BANSAL, Secretary.

vVy uxj] fnukad 30 ebZ 2024

vf/klwpuk

la- 49@2023 & jkT; dj

Øekad ,Q 10&40@2023@okd@ikap ¼55½-— jkT; ljdkj] ifj"kn~ dh flQkfj'kksa ij] NRrhlx<+ eky

vkSj lsok dj vf/kfu;e] 2017 ¼2017 dj 7½ dh /kkjk 15 dh mi /kkjk ¼5½ }kjk iznRr 'kfDRk;ksa dk iz;ksx djrs gq,]

mDRk mi&/kkjk ds rgr fuEufyf[kr vkiwfrZ dks vf/klwfpr djrk gS] vFkkZr~ %&

(i)

vkWuykbu euh xsfeax dh vkiwfrZ;

(ii) vkWuykbu euh xsfeax ds vykok] vkWuykbu xsfeax dh vkiwfrZ; vkSj

(iii)

dlhuks esa dk;Zokgh ;ksX; nkoksa dh vkiwfrZ

;g vf/klwpuk 1 vDVwcj] 2023 ls izo`Rr le>k tk;sxkA

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

lfpo-

vVy uxj] fnukad 30 ebZ 2024

Øekad ,Q 10&40@2023@okd@ikap ¼55½-— Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa] bl foHkkx dh vf/klwpuk dzekad ,Q 10&40@2023@okd@ikap ¼55½] fnukad 30&05&2024 dk vaxzsth vuqokn]

jkT;iky ds izkf/kdkj ls] ,rn~}kjk izdkf'kr fd;k tkrk gSA

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

lfpo-

Atal Nagar, the 30th May 2024

NOTIFICATION

No. 49/2023 - State Tax

No. F 10-40/2023/CT/V (55).— In exercise of the powers conferred under sub-section (5) of section

15 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the

recommendations of the Council, notifies the following supplies under the said sub-section, namely:—

(i)

supply of online money gaming;

(ii)

supply of online gaming, other than online money gaming; and

(iii)

supply of actionable claims in casinos.

This notification shall be deemed to have come into force on the 1st day of October, 2023.

By order and in the name of the Governor of Chhattisgarh,

MUKESH KUMAR BANSAL, Secretary.

vVy uxj] fnukad 30 ebZ 2024

vf/klwpuk

la- 50@2023 & jkT; dj

Øekad ,Q 10&40@2023@okd@ikap ¼56½-— NRrhlx<+ eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dj

7½ ¼blds i'pkr~ bl vf/klwpuk esa mDRk vf/kfu;e dgk x;k gS½ dh /kkjk 148 }kjk iznRr 'kfDRk;ksa dk iz;ksx djrs

gq,] jkT; ljdkj] ifj"kn~ dh flQkfj'kksa ij] ,rn}kjk] NRrhlx<+ 'kklu ds okf.kfT;d dj foHkkx dh vf/klwpuk la-

66@2017&jkT; dj Øekad ,Q&10&93@2017@okd@ikap¼172½ fnukad 15 uoEcj 2017] ftls NRrhlx<+ ds

jkti= ¼vlk/kkj.k½ esa] Øekad 489 fnukad 15 uoEcj 2017 esa izdkf'kr fd;k x;k Fkk] esa fuEufyf[kr la'kks/ku djrh

gS] vFkkZr~ %&

mDRk vf/klwpuk esa] 1 vDVwcj 2023 ls izHkkoh] "mDRk vf/kfu;e dh /kkjk 10 ds v/khu lajpuk mn~xzg.k"] 'kCnksa vkSj

vad ds i'pkr~ "mDRk vf/kfu;e dh /kkjk 2 ds [kaM ¼102d½ esa ifjHkkf"kr fufnZ"V dkjZokbZ ;ksX; nkoksa dh vkiwfrZ

djus okys jftLVªhd`r O;fDRk ds flok; vU;]" 'kCnksa vkSj vadks dks var% LFkkfir fd;k tk;saxsA

;g vf/klwpuk 01 vDVwcj 2023 ls izo`Rr le>k tk,xkA

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

lfpo-

vVy uxj] fnukad 30 ebZ 2024

Øekad ,Q 10&40@2023@okd@ikap ¼56½-— Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa] bl foHkkx dh vf/klwpuk dzekad ,Q 10&40@2023@okd@ikap ¼56½] fnukad 30&05&2024 dk vaxzsth vuqokn]

jkT;iky ds izkf/kdkj ls] ,rn~}kjk izdkf'kr fd;k tkrk gSA

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

lfpo-

Atal Nagar, the 30th May 2024

NOTIFICATION

No. 50/2023 - State Tax

No. F 10-40/2023/CT/V (56).— In exercise of the powers conferred by section 148 of the Chhattisgarh

Goods and Services Tax Act, 2017 (7 of 2017) (hereinafter in this notification referred to as the said Act), the

State Government, on the recommendations of the Council, hereby makes the following further amendment in

the notification No. 66/2017–State Tax, No. F-10-93/2017/CT/V(172), Chhattisgarh Commercial Tax

Department, dated the 15th November, 2017, published in the Gazette (Extraordinary) of Chhattisgarh, No. 489,

dated the 15th November, 2017, namely: —

In the said notification, with effect from the 1st October, 2023, after the words and figures “composition levy

under section 10 of the said Act”, the words and figures “, other than the registered person making supply of

specified actionable claims as defined in clause (102A) of section 2 of the said Act,” shall be inserted.

This notification shall be deemed to have come into force on the 1st day of October, 2023.

By order and in the name of the Governor of Chhattisgarh,

MUKESH KUMAR BANSAL, Secretary.

vVy uxj] fnukad 30 ebZ 2024

vf/klwpuk

la- 51@2023 & jkT; dj

Øekad ,Q 10&40@2023@okd@ikap ¼57½-— jkT; ljdkj] NÙkhlx<+ eky vkSj lsok dj vf/kfu;e]

2017 ¼2017 dk 7½ dh /kkjk 164 }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] ifj"kn~ dh flQkfj'kksa ij vkSj NÙkhlx<+

eky vkSj lsok dj ¼rhljk la'kks/ku½ fu;e] 2023 dks vf/kØkar djrs gq,] NÙkhlx<+ eky vkSj lsok dj fu;e] 2017

dk vkSj la'kks/ku djus ds fy, fuEufyf[kr fu;e cukrh gS] vFkkZr~ %&

¼1½ bu fu;eksa dk laf{kIr NÙkhlx<+ eky vkSj lsok dj ¼rhljk la'kks/ku½ fu;e] 2023

gS A

¼2½ bu fu;eksa esa vU;Fkk micaf/kr ds flok,] ;s fu;e 1 vDVwcj] 2023 ls ço`Ùk ekusa tk;saxsA

NÙkhlx<+ eky vkSj lsok dj fu;e] 2017 ¼ftls blesa blds i'pkr~ mä fu;e dgk x;k gS½ ds fu;e 8 ds

mifu;e ¼1½ ds LFkku ij fuEufyf[kr mifu;e j[kk tk,xk] vFkkZr~%&&

Þ¼1½ çR;sd O;fä] tks /kkjk 25 dh mi/kkjk ¼1½ ds v/khu jftLVj gksus dk nk;h gS vkSj /kkjk 25

dh mi/kkjk ¼3½ ds v/khu jftLVªhdj.k dh bZIlk djus okyk çR;sd O;fä ¼ftls bl v/;k; esa

blds i'pkr~ Þvkosndß dgk x;k gS½ flok;&

¼i½

dksbZ vfuoklh djk/ks; O;fä;

¼ii½

dksbZ O;fä] ftlls /kkjk 51 ds v/khu lzksr ij dj dh dVkSrh djuk

visf{kr gS;

¼iii½

dksbZ O;fä] ftlls /kkjk 52 ds v/khu dj dk laxzg.k djus dh vis{kk

gS;

¼iv½

dksbZ O;fä] tks ,dh—r eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk

13½ dh /kkjk 14 esa fufnZ"V xSj&djk/ks; vkWuykbu çkfIrdrkZ dks Hkkjr

ds ckgj fdlh LFkku ls vkWuykbu lwpuk vkSj MkVkcsl igqap ;k iqu%

çkfIr lsokvksa dks çnk; dj jgk gS ;k dksbZ O;fä] tks /kkjk 14d esa

fufnZ"V O;fä dks Hkkjr ds ckgj fdlh LFkku ls vkWuykbu euh xsfeax

çnk; dj jgk gS]

jftLVªhdj.k ds fy, vkosnu djus ls iwoZ lkekU; iksVZy ij lh/ks ;k vk;qä }kjk vf/klwfpr lqfo/kk dsaæ ds

ek/;e ls vius LFkk;h ys[kk la[;kad] jkT; ;k la?k jkT;{ks= dh ç:i th,lVh vkjbZth&01 ds Hkkx d esa

?kks"k.kk djsxk %

ijarq çR;sd ,slk O;fä] tks buiqV lsok forjd gS ,sls buiqV lsok forjd ds :i esa jftLVªhdj.k ds fy,

i`Fkd~ vkosnu djsxkAß

mä fu;eksa ds fu;e 14 esa]&&

¼i½ 'kh"kZ esa Þçnk; djus okysß 'kCnksa ds i'pkr~ Þ;k Hkkjr ls ckgj fdlh LFkku ls Hkkjr esa fdlh O;fä dks

vkWuykbu euh xsfeax dh çnk; djus okysß 'kCn var%LFkkfir fd, tk,axs ;

¼ii½ mifu;e ¼1½ esa] Þçnk; djus okykß 'kCnksa ds i'pkr~ Þ;k Hkkjr ls ckgj fdlh LFkku ls Hkkjr esa fdlh

O;fä dks vkWuykbu euh xsfeax dh çnk; djus okykß 'kCn var%LFkkfir fd, tk,axsA

mä fu;eksa esa fu;e 31d ds i'pkr~ fuEufyf[kr fu;e var%LFkkfir fd;k tk,xk] vFkkZr~ %&&

bl v/;k; esa varfoZ"V fdlh ckr ds gksrs gq, Hkh vkWuykbu xsfeax dh çnk; dk ewY;] ftlds varxZr

vkWuykbu euh xsfeax esa varoZfyr vuq;ksT; nkoksa dh çnk; lfEefyr gS] /ku ;k /ku dk ewY;] ftlds varxZr

opqZvy fMthVy vkfLr;ka lfEefyr gSa] ds ek/;e ls Iys;j }kjk ;k mlds fufeÙk çnk;drkZ dks dqy lanÙk

jde ;k lans; ;k çnk;drkZ ds ikl tek dqy jde gksxh %

ijarq çnk;drkZ }kjk Iys;j dks pkgs fdlh Hkh dkj.k ls] ftlds varxZr Iys;j }kjk çnk;drkZ dks

lanÙk jde ;k çnk;drkZ ds ikl tek jde dk fdlh ?kVuk esa Hkkx ysus ds fy, mi;ksx u djuk lfEefyr

gS] okil dh xbZ dksbZ jde dh vkWuykbu euh xsfeax dh çnk; ds ewY; ls dVkSrh ugha dh tk,xh A

bl v/;k; esa varfoZ"V fdlh ckr ds gksrs

gq, Hkh] dSfluks esa vuq;ksT; nkoksa dh çnk; dk ewY; fuEufyf[kr ds fy, f[kykM+h }kjk ;k mlds fufeÙk

lanÙk ;k lans; dqy jde gksxh &

¼i½

dSfluks esa mi;ksx ds fy, Vksdu] fpi] flDdksa ;k fVdV] pkgs fdlh Hkh uke ls Kkr gksa]

dk Ø; ;

¼ii½

dSfluks esa fdlh ?kVuk esa Hkkx ysuk] ftlds varxZr xse] Ldhe] çfr;ksfxrk ;k dksbZ vU;

dk;Zdyki ;k çfØ;k] ftlesa Vksdu] fpi] flDdksa ;k fVdV] pkgs fdlh Hkh uke ls Kkr gksa] dk

Ø; djuk visf{kr ugha gS %

ijarq dSfluks }kjk f[kykM+h dks] Vksdu] fpi] flDdksa ;k fVdV dh okilh] tSlh LFkfr gks] ds fy,

okil ;k çfrnk; dh xbZ fdlh jde dh dSfluks esa vuq;ksT; nkoksa dh çnk; ds ewY; ls dVkSrh ugha dh

tk,xhA

fu;e 31[k vkSj fu;e 31x ds ç;kstu ds fy, fdlh ?kVuk] ftlds varxZr xse] Ldhe]

çfr;ksfxrk ;k dksbZ vU; dk;Zdyki ;k çfØ;k lfEefyr gS] dks thrus ds }kjk Iys;j }kjk çkIr dh xbZ

fdlh jde dks] ftldk çfrlagj.k fd, fcuk mä f[kykM+h }kjk fdlh vkSj ?kVuk esa ç;ksx fd;k tkrk gS]

mä f[kykM+h }kjk ;k mlds fufeÙk çnk;drkZ dks lanÙk jde ;k mlds ikl tek jde ugha ekuk tk,xkAß

mä fu;eksa ds fu;e 46 ds [kaM ¼p½ ds ijarqd esa] Þijarqß 'kCnksa ds i'pkRk~] ÞvkWuykbu euh xsfeax dh çnk;

dks varoZfyr djus okys ekeyksa esa ;k ,sls ekeyksa esaß 'kCn var%LFkkfir fd, tk,axs A

mä fu;eksa ds fu;e 64 ds LFkku ij fuEufyf[kr fu;e var%LFkkfir fd;k tk,xk] vFkkZr~ %&&

Þ64- vkWuykbu lwpuk vkSj MkVkcsl igqap ;k iqu% çkfIr lsokvksa dk mica/k djus okys O;fä;ksa vkSj Hkkjr ls

ckgj fdlh LFkku ls Hkkjr esa fdlh O;fä dks vkWuykbu euh xsfeax dh çnk; djus okys O;fä;ksa }kjk

fooj.kh çLrqr djus dk ç:i vkSj jhfr&çR;sd jftLVªh—r O;fä] tks ;k rks Hkkjr ls ckgj fdlh LFkku ls

Hkkjr esa fdlh O;fä dks vkWuykbu euh xsfeax dk mica/k dj jgk gS ;k Hkkjr ls ckgj fdlh LFkku ls ,dh—

r eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 13½ dh /kkjk 14 esa fufnZ"V xSj&djk/ks; vkWuykbu çkfIrdrkZ

dks ;k xSj&djk/ks; vkWuykbu çkfIrdrkZ ls fHkUu fdlh jftLVªh—r O;fä dks vkWuykbu lwpuk vkSj MkVkcsl

igqap ;k iqu% çkfIr lsokvksa dk mica/k dj jgk gS] i'pkrorhZ dySaMj ekl ;k mlds Hkkx ds chlosa fnu dks

;k mlls iwoZ ç:i th,lVhvkj&5d esa fooj.kh Qkby djsxkAß

mä fu;eksa ds fu;e 87 ds mifu;e ¼3½ ds nwljs ijarqd esa] Þokyk O;fäß 'kCn ds LFkku ij] Þokyk O;fä ;k

/kkjk 14d esa ;FkkfufnZ"V Hkkjr esa fdlh O;fä dks Hkkjr ls ckgj fdlh LFkku ls vkWuykbu euh xsfeax dh

çnk; djus okyk dksbZ O;fä]ß 'kCn] vad vkSj v{kj j[ks tk,axsA

mä fu;eksa ds ç:i th,lVh vkjbZth&10 esa]&&

¼i½ 'kh"kZ ds LFkku ij fuEufyf[kr 'kh"kZ j[kk tk,xk] vFkkZr~ %&&

ÞHkkjr ls ckgj fdlh LFkku ls Hkkjr esa fdlh O;fä dks vkWuykbu euh xsfeax dh çnk; djus okys O;fä ;k

Hkkjr ls ckgj fdlh LFkku ls Hkkjr esa xSj&djk/ks; vkWuykbu çkfIrdrkZ dks vkWuykbu lwpuk vkSj MkVkcsl

igqap ;k iqu% çkfIr lsokvksa dh çnk; djus okys O;fä ds jftLVªhdj.k ds fy, vkosnuAß;

¼ii½ Hkkx d esa lkj.kh esa] Øe la- ¼ii½ vkSj mlls lacaf/kr çfof"V;ksa ds i'pkr~ fuEufyf[kr Øe la[;k vkSj

çfof"V;ka var%LFkkfir dh tk,axh] vFkkZr~ %&&

“(iiक)

ᮧदाय का ᮧकार

(क) आनलाइन मनी गेᳲमग कᳱ ᮧदाय

(ख) आनलाइन सूचना और डाटाबेस पᱟंच या पुन: ᮧाि᳙ सेवाएं

(ग) पूवᲃᲦ (क) और (ख) दोनᲂ”

¼iii½ lkj.kh ds Hkkx [k esa]&&

¼d½ Øe la- 2 vkSj Øe la- 3 rFkk muls lacaf/kr çfof"V;ksa ds LFkku ij fuEufyf[kr Øe la-

vkSj çfof"V;ka j[kh tk,xh] vFkkZr~ %&&

“2.

भारत मᱶ आनलाइन सेवा या आनलाइन मनी गेᳲमग ᮧारंभ करने कᳱ

तारीख

ᳰदन/मास/वषᭅ

वेबसाइट/᭡ लेटफामᭅ/आवेदक का नाम आᳰद, जैसा लागू हो, का यूनीफामᭅ ᳯरसोसᭅ लोकेटसᭅ

(यूआरएल) िजसके मा᭟ यम से ऑनलाइन मनी गेᳲमग या ऑनलाइन सूचना और डाटाबेस

पᱟंच या पुनᮧाᭅि᭡ त सेवाएं ᮧदान कᳱ जाती हᱹ:

3. "

¼[k½ Øe la[;k 7 vkSj mlls lacaf/kr çfof"Vs;ksa ds LFkkku ij fuEu~fyf[kr Øe la[;k vkSj

çfof"V;ksa dks j[kk tk,xk] vFkkZRk~%&

घोषणा

मᱹ स᭜ यिन᭬ ठा से ᮧित᭄ा और घोषणा करता/करती ᱠँ ᳰक ऊपर दी गई जानकारी मेरे सवᲃ᭜ तम

᭄ान और िव᭫ वास के अनुसार सही है और कुछ भी िछपाया नहᱭ गया है ।

मᱹ, _.......................घोषणा करता/करती ᱠँ ᳰक मᱹ रिज᭭ ᮝीकृत ᭪ यि᭍ त कᳱ ओर से ह᭭ ताᭃर

करने के िलए ᮧािधकृत ᱠँ । मᱹ कर यो᭏ य रा᭔ यᭃेᮢ मᱶ ि᭭ थत गैर-कराधेय आनलाइन ᮧाि᳙कताᭅ

(ऑनलाइन सूचना और डाटाबेस पᱟंच या पुनᮧाᭅि᭡ त सेवाᲐ के मामले मᱶ) से और/या कर यो᭏ य

रा᭔ यᭃेᮢ मᱶ ि᭭ थत ᮧाि᭡ तकताᭅ से (ऑनलाइन मनी गेᳲमग के मामालᲂ मᱶ) दायी कर को भाᳯरत

और संᮕह कᱧंगा और इसे भारत सरकार के पास जमा कᱧंगा ।

᭭ थान ह᭭ ताᭃर

तारीख

ᮧािधकृत ह᭭ ताᭃरकताᭅ

पदनाम:

¼iv½ vuqns'k esa] en 2 esa] ^^/kkjk 14^^ 'kCn vkSj vad ds i'pkRk~] ^^;k /kkjk 14d] tSlh Hkh fLFkfr gks]^^ 'kCn

vkSj vad var%LFkkrfir fd, tk,axsA

mä% fu;e esa] ç:i th,lVhvkj&5d] ds LFkknu ij fuEufyf[kr ç:i j[kk tk,xk] vFkkZr%&

"ᮧᱨप जीएसटीआर-5क

[िनयम 64 देखᱶ]

भारत के बाहर ि᭭ थत ᭪ यि᭍ त ᳇ारा गैर कराधेय ऑनलाइन ᮧाि᭡ तकताᭅ (जैसा ᳰक एकᳱकृत माल और सेवा कर अिधिनयम, 2017

मᱶ पᳯरभािषत है) और भारत मᱶ रिज᭭ ᮝीकृत ᭪ यि᭍ त को ऑनलाइन सूचना और डाटाबेस पᱟंच या पुनᮧाᭅि᳙ सेवाᲐ कᳱ ᮧदाय का

᭣ यौरा और भारत से बाहर ि᭭ थत ᭪ यि᭍ त ᳇ारा भारत मᱶ ᳰकसी ᳞िᲦ को ऑनलाइन मनी गेᳲमग कᳱ ᮧदाय का ᭣ यौरा

1. ᮧदायकताᭅ का जीएसटीआईएन-

2. (क) रिज᭭ ᮝीकृत ᭪ यि᭍ त का िविधक नाम-

(ख) ᭪ यापार नाम, यᳰद कोई हो-

3. भारत मᱶ िववरणी फाइल करने वाले ᮧािधकृत अिभकताᭅ का नाम-

4. अविध:...................माह.......................वषᭅ

4(क) एआरएन:

4(ख) एआरएन कᳱ तारीख:

5. भारत मᱶ गैर कराधेय ऑनलाइन ᮧाि᭡ तकताᭅ को ऑनलाइन सूचना और डाटाबेस पᱟंच या पुनᮧाᭅि᭡ त सेवाᲐ कᳱ कर यो᭏ य

जावक पूᳶतयाँ

(रकम, ᱧपए मᱶ)

ᮧदाय का ᭭ थान

(रा᭔ य/संघ रा᭔ यᭃेᮢ

कर कᳱ दर

कर यो᭏ य मू᭨ य

एकᳱकृत कर

उपकर

5क. भारत मᱶ गैर कराधेय ऑनलाइन ᮧाि᭡ तकताᭅ को ऑनलाइन सूचना और डाटाबेस पᱟंच या पुनᮧाᭅि᭡ त सेवाᲐ कᳱ कर

यो᭏ य जावक ᮧदायᲂ मᱶ संशोधन

(रकम, ᱧपए मᱶ)

माह

ᮧदाय का ᭭ थान

(रा᭔ य/संघ रा᭔ यᭃेᮢ

कर कᳱ दर

कर यो᭏ य मू᭨ य

एकᳱकृत कर

उपकर

5ख. गैर कराधेय ऑनलाइन ᮧाि᭡ तकताᭅ के अितᳯर᭍ त भारत मᱶ रिज᭭ ᮝीकृत ᭪ यि᭍ तयᲂ को कᳱ गई ऑनलाइन सूचना और

डाटाबेस पᱟंच या पुनᮧाᭅि᭡ त सेवाᲐ कᳱ कर योग् य जावक ᮧदायᲂ, िजस पर उ᭍ त रिज᭭ ᮝीकृत ᭪ यि᭍ तयᲂ ᳇ारा ᳯरवसᭅ चाजᭅ

के आधार पर कर का भुगतान ᳰकया जाता है

(रकम ᱧपए मᱶ)

जीएसटीआईएन

कर यो᭏ य मू᭨ य

5(ग) गैर कराधेय ऑनलाइन ᮧाि᭡ तकताᭅ के अितᳯर᭍ त भारत मᱶ रिज᭭ ᮝीकृत ᭪ यि᭍ तयᲂ ᳇ारा कᳱ जाने वाली ऑनलाइन

सूचना और डाटाबेस पᱟंच या पुनᮧाᭅि᭡ त सेवाᲐ कᳱ कर यो᭏ य जावक ᮧदायᲂ, िजस पर ᳰदया गया कर ᳯरवसᭅ चाजᭅ के

आधार पर उ᭍ त रिज᭭ ᮝीकृत ᭪ यि᭍ तयᲂ ᳇ारा ᳰकया जाता है, मᱶ संशोधन

(रकम, ᱧपए मᱶ)

माह

मूल जीएसटीआईएन

संशोिधत जीएसटीआईएन

कर यो᭏ य रकम

5(घ) भारत मᱶ ᭪ यि᭍ त को ᳰकए गए ऑनलाइन मनी गेᳲमग कᳱ ᮧदायᲂ

(रकम, ᱧपए मᱶ)

ᮧदाय का ᭭ थान

(रा᭔ य/संघ रा᭔ यᭃेᮢ

कर कᳱ दर

कर यो᭏ य मू᭨ य

एकᳱकृत कर

उपकर

5(ड.) भारत मᱶ ᭪ यक् ित को ᳰकए गए ऑनलाइन मनी गेᳲमग कᳱ ᮧदायᲂ मᱶ संशोधन

(रकम, ᱧपए मᱶ)

माह

ᮧदाय का

᭭ थान(रा᭔ य/संघ

रा᭔ यᭃेᮢ

कर कᳱ दर

कर यो᭏ य मू᭨ य

एकᳱकृत कर

उपकर

6. ᭣ याज, या ᳰकसी अ᭠ य रकम कᳱ गणना

(रकम, ᱧपए मᱶ)

ᮓम. सं.

िववरण

ᮧदाय का स् थान

(रा᭔ य/संघ रा᭔ यᭃेᮢ)

शो᭟ य रकम(᭣ याज/अ᭠ य)

एकᳱकृत कर

उपकर

᭣याज

अ᭠य

कुल

7. कर, ᭣ याज और अ᭠ य संदाय यो᭏ य और संद᭜ त रकम

(रकम, ᱧपए मᱶ)

ᮓम. सं.

िववरण

संदाय यो᭏ य रकम

िवकलन

ᮧिवि᭬ ट सं.

संद᭜ त रकम

एकᳱकृत कर

उपकर

एकᳱकृत कर

उपकर

कर दािय᭜व

(सारणी 5, 5क,

5घ और 5ड.)

᭣याज (सारणी 6

पर अधाᳯरत)

अ᭠य (सारणी 6

पर अधाᳯरत)

स᭜ यापन

मᱹ स᭜ यिन᭬ ठा से ᮧित᭄ा और घोषणा करता/करती ᱠँ ᳰक ऊपर दी गई जानकारी मेरे सवᲃ᭜ तम ᭄ान और िव᭫ वास के अनुसार सही

है और कुछ भी िछपाया नहᱭ गया है ।

᭭ थान ह᭭ ताᭃर

तारीख

ᮧािधकृत ह᭭ ताᭃरकताᭅ का नाम

पदनाम/ᮧाि᭭ थित"

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

lfpo-

vVy uxj] fnukad 30 ebZ 2024

Øekad ,Q 10&40@2023@okd@ikap ¼57½-— Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa] bl foHkkx dh vf/klwpuk dzekad ,Q 10&40@2023@okd@ikap ¼57½] fnukad 30&05&2024 dk vaxzsth vuqokn]

jkT;iky ds izkf/kdkj ls] ,rn~}kjk izdkf'kr fd;k tkrk gSA

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

lfpo-

Atal Nagar, the 30th May 2024

NOTIFICATION

No. 51/2023 - State Tax

No. F 10-40/2023/CT/V (57) .— In exercise of the powers conferred by section 164 of the Chhattisgarh

Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council

and in supersession of the Chhattisgarh Goods and Services Tax Rules (Third Amendment) Rules, 2023, hereby

makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely: —

1. Short title and commencement. -(1) These rules may be called the Chhattisgarh Goods and Services Tax

(Third Amendment) Rules, 2023.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force from 1st day of

October, 2023.

2. In the Chhattisgarh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said 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 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.”

3. In the said rules, in rule 14, –

(i) in the heading, after the words “online recipient” the letters and words “or to a person supplying

online money gaming from a place outside India to a person in India” shall be inserted;

(ii) in sub-rule (1), after the words “online recipient” the letters and words “or any person supplying

online money gaming from a place outside India to a person in India” shall be inserted.

4. In the said rules, after rule 31A, the following rules shall be inserted, namely:-

“31B. Value of supply in case of online gaming including online money gaming.– Notwithstanding

anything contained in this chapter, the value of supply of online gaming, including supply of actionable

claims involved in online money gaming, shall be 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 whatever name called, for use in casino; or

(ii) participating in any event, including game, scheme, competition or any other activity or process, in

the casino, in cases where the token, chips, coins or tickets, by whatever name called, are not required:

Provided that any amount returned or refunded by the casino to the player on return of token,

coins, chips, or tickets, as the case may be, or otherwise, shall not be deductible from the value of the

supply of actionable claims in casino.

Explanation.- For the purpose of rule 31B and rule 31C, any amount received by the player by winning

any event, including game, scheme, competition or any other activity or process, which is used for

playing by the said player in a further event without withdrawing, shall not be considered as the

amount paid to or deposited with the supplier by 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 “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 the said rules, in FORM GST REG-10, –

(i) for the heading, the following heading shall be substituted, namely—

“Application for registration of person supplying online money gaming from a place outside India to a

person in India or for registration of person supplying online information and database access or

retrieval services from a place outside India to a non-taxable online recipient in India.”;

(ii) in Part A, in the table, after serial number (ii) and the entries relating thereto, the following serial

number and entries shall be inserted, namely:

“(ii a)

Type of supply

(a) Supply of online money gaming

(b) Supply of online information and

database access or retrieval services

(iii) in Part B, in the table, —

(a) for serial numbers 2 and 3 and the entries relating thereto, the following serial numbers and

entries shall be substituted, namely:

“2.

Date of commencement of the online service

or online money gaming in India.

DD/MM/YYYY

Uniform Resource Locators (URLs) of the website/platform/name of the

application, etc, as applicable through which online money gaming or

online information and database access or retrieval services are provided:

3.”

(b) for serial number 7 and the entries relating thereto, the following serial number and entries

shall be substituted, namely:

“7

Declaration

I hereby solemnly affirm and declare that the information given herein

above is true and correct to the best of my knowledge and belief and

nothing has been concealed therefrom.

I, _ …………………………. hereby declare that I am authorised to sign

on behalf of the Registrant. I would charge and collect 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.

Signature

Place:

Name of Authorised Signatory:

Date:

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

online recipient in India

(Amount in Rupees)

Place of supply (State/UT)

Rate of tax

Taxable value

Integrated tax

Cess

5A. Amendments to taxable outward supplies of online information and database access or retrieval services to

non-taxable online recipient in India

(Amount in Rupees)

Month

Place of supply

(State/UT)

Rate of tax

Taxable value

Integrated tax

Cess

5B. Taxable outward supplies of online information and database access or retrieval services made to registered

persons in India, other than non-taxable online recipient, on which tax is to be paid by the said registered

persons on reverse charge basis

(Amount in Rupees)

GSTIN

Taxable Value

5C. Amendments to the taxable outward supplies of online information and database access or retrieval services

made to registered persons in India, other than non-taxable online recipient, on which tax is to be paid by the

said registered persons on reverse charge basis

(Amount in Rupees)

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

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

6. Calculation of interest, or any other amount

(Amount in Rupees)

Sr.

Description

Place of

supply(State/UT)

Amount due (Interest/ Other)

Integrated tax

Cess

Interest

Others

Total

7. Tax, interest, and any other amount payable and paid

(Amount in Rupees)

Sr. No.

Description

Amount payable

Debit

entry no.

Amount paid

Integrated Tax

Cess

Integrated Tax

Cess

Tax Liability (based

on Table 5, 5A, 5D

and 5E)

Interest (based on

Table 6)

Others (based on

Table 6)

Month

Original

GSTIN

Revised GSTIN

Taxable value

Verification

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of

my knowledge and belief and nothing has been concealed therefrom.

Signature

Place

Name of Authorised Signatory

Date

Designation /Status”

By order and in the name of the Governor of Chhattisgarh,

MUKESH KUMAR BANSAL, Secretary.