(3641)

Haryana Government Gazette

EXTRAORDINARY

Published by Authority

No. 188-2023/Ext.] CHANDIGARH, FRIDAY, OCTOBER 27, 2023 (KARTIKA 5, 1945 SAKA)

gfj;k.kk ljdkj

vkcdkjh rFkk djk/kku foHkkx

vf/klwpuk

fnukad 27 vDrwcj] 2023

la[;k 66@th,lVh&2-& gfj;k.kk eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 19½ dh /kkjk 164 }kjk iznRr

'kfDr;ksa dk iz;ksx djrs gq,] gfj;k.kk ds jkT;iky] ifj"kn~ dh flQkfj’kksa ij] blds }kjk] gfj;k.kk eky vkSj lsok dj

fu;e] 2017 dks vkxs la’kksf/kr djus ds fy, fuEufyf[kr fu;e cukrs gSa] vFkkZr~%&

¼1½

;s fu;e gfj;k.kk eky vkSj lsok dj ¼prqFkZ la’kks/ku½ fu;e] 2023] dgs tk ldrs gSaA

¼2½

;s fu;e izFke vDrwcj] 2023 ls ykxw gq, le>s tk,axsA

gfj;k.kk eky vkSj lsok dj fu;e] 2017 ¼ftUgsa] blesa] blds i'pkr~ mDr fu;e dgk x;k gS½ esa] fu;e 8 esa]

mifu;e ¼1½ ds LFkku ij] fuEufyf[kr mifu;e izfrLFkkfir fd;k tk,xk] vFkkZr~%&&

Þ¼1½ çR;sd O;fDr] tks /kkjk 25 dh mi/kkjk ¼1½ ds v/khu jftLVªhd`r fd, tkus ds fy, nk;h gS vkSj /kkjk 25

dh mi/kkjk ¼3½ ds v/khu jftLVªhdj.k pkgus okyk çR;sd O;fDr ¼ftls bl v/;k; esa blds i'pkr~ Þvkosndß ds

:i esa fufnZ"V fd;k x;k gS½] flok;&

¼i½ ,slk vfuoklh djk/ks; O;fDr(

¼ii½

,slk O;fDr] ftlls /kkjk 51 ds v/khu lzksr ij dj dh dVkSrh djuk visf{kr gS(

¼iii½ ,slk O;fDr] ftlls /kkjk 52 ds v/khu L=ksr ij dj dk laxzg.k djuk visf{kr gS(

¼iv½

,slk O;fDr] tks ,dh—r eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk dsUnzh; vf/kfu;e 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 dk çnk; dj jgk gS ;k ,slk O;fDr] tks mDr vf/kfu;e dh /kkjk 14d

esa fufnZ"V Hkkjr es fdlh O;fDr dks Hkkjr ls ckgj fdlh LFkku ls vkWuykbu /kuh; xse [ksyus dh çnk;

dj jgk gS]

jftLVªhdj.k ds fy, vkosnu djus ls iwoZ] lkekU; iksVZy ij ;k rks izR;{k :i ls ;k vk;qDr }kjk vf/klwfpr

lqfo/kk dsaæ ds ek/;e ls ç:i th,lVh vkjbZth&01 ds Hkkx d esa viuh LFkk;h ys[kk la[;k] jkT; ;k la?k

jkT;{ks= dh ?kks"k.kk djsxk %

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

i`Fkd vkosnu djsxkAßA

3642

HARYANA GOVT. GAZ. (EXTRA.), OCT. 27, 2023 (KRTK. 5, 1945 SAKA)

mDr fu;eksa esa] fu;e 14 esa]&

¼i½

mikfUrd 'kh"kZ esa ÞiwfrZ djus okys fdlh O;fDrß 'kCnksa ds i'pkr~ Þ;k Hkkjr ls ckgj fdlh LFkku ls Hkkjr esa

fdlh O;fDr dks vkWuykbu /kuh; xse [ksyus dh iwfrZ djus okyk fdlh O;fDrß 'kCn j[ks tk,axs (

¼ii½

mifu;e ¼1½ esa] ÞiwfrZ djus okys dksbZ Hkh O;fDrß 'kCnksa ds i'pkr~ Þ;k Hkkjr ls ckgj fdlh LFkku ls Hkkjr

esa fdlh O;fDr dks vkWuykbu /kuh; xse [ksyus dh iwfrZ djus okyk dksbZ O;fDrß 'kCn j[ks tk,axsA

mDr fu;eksa esa] fu;e 31d ds i'pkr~] fuEufyf[kr fu;e j[ks tk,axs] vFkkZr~%&&

Þ31[k- vkuykbu xse [ksyuk] ftlds varxZr vkWuykbu /kuh; xse [ksyuk lfEefyr gS] dh n'kk esa iwfrZ dk ewY;-&

bl v/;k; esa varfoZ"V fdlh ckr ds gksrs gq, Hkh] vkWuykbu xse [ksyus dh iwfrZ dk ewY;] ftlds varxZr

vkWuykbu /kuh; xse [ksyus esa varoZfyr vuq;ksT; nkoksa dh iwfrZ lfEefyr gS] f[kykM+h }kjk ;k mlds fufeÙk

iwfrZdkj dks /ku ;k /ku ds ewY;] ftlds varxZr vkHkklh fMthVy vkfLr;ka lfEefyr Hkh gSa] ds ek/;e ls Hkqxrku

dh xbZ ;k Hkqxrku ;ksX; ;k ds ikl tek djokbZ xbZ dqy jkf’k gksxh%

ijarq iwfrZdkj }kjk f[kykM+h dks pkgs fdlh Hkh dkj.k ls] ftlds varxZr f[kykM+h }kjk iwfrZdkj dks Hkwxrku

dh xbZ ;k ds ikl tek djokbZ xbZ jkf’k dk fdlh vk;kstu esa Hkkx ysus ds fy, mi;ksx ugha djuk Hkh lfEefyr

gS] okil ;k izfrnk; dh xbZ dksbZ jkf’k dh vkWuykbu /kuh; xse [ksyus dh iwfrZ ds ewY; ls dVkSrh ugha dh

tk,xhA

31x- dSfluks dh n'kk esa vuq;ksT; nkoksa ds iwfrZ dk ewY;-& bl v/;k; esa varfoZ"V fdlh ckr ds gksrs gq, Hkh]

dSfluks esa vuq;ksT; nkoksa ds iwfrZ dk ewY; fuEufyf[kr ds fy, f[kykM+h }kjk ;k mlds fufeÙk Hkqxrku dh xbZ ;k

Hkqxrku ;ksX; dqy jkf’k gksxh&

¼i½

dSfluks esa mi;ksx ds fy, Vksdu] fpi] flDdsa ;k fVdVksa] pkgs fdlh Hkh uke ls Kkr gksa] dk Ø;(

¼ii½ dSfluks esa] fdlh vk;kstu esa Hkkx ysuk] ftlds varxZr xse] Ldhe] çfrLi/kkZ ;k dksbZ vU; fØ;kdYkki ;k

çfØ;k Hkh 'kkfey gS] ,sls ekeys tgka Vksdu] fpi] flDdsa ;k fVdVsa] pkgs fdlh Hkh uke ls Kkr gksa] visf{kr

ugha gS%

ijarq dSfluks }kjk Vksdu] fpi] flDdsa ;k fVdVksa] tSlh Hkh LFkfr gks] ;k vU;Fkk ls okil djus ij f[kykM+h

dks okil ;k çfrnk; dh xbZ fdlh jkf’k dh dSfluks esa vuq;ksT; nkoksa ds iwfrZ ds ewY; ls dVkSrh ugha dh tk,xhA

O;k[;k-& fu;e 31[k vkSj fu;e 31x ds ç;kstu ds fy,] fdlh vk;kstu] ftlds varxZr xse] Ldhe] çfrLi/kkZ ;k

dksbZ vU; fØ;kdyki ;k çfØ;k Hkh lfEefyr gS] dks thrus ds }kjk f[kykM+h }kjk çkIr dh xbZ ,slh jkf’k dks]

ftldk çfrlagj.k fd, fcuk mDr f[kykM+h }kjk fdlh vkSj vk;kstu esa ç;ksx fd;k tkrk gS] mDr f[kykM+h }kjk

;k mlds fufeÙk iwfrZdkj dks Hkqxrku dh xbZ ;k ds ikl tek djokbZ xbZ jkf’k ugha ekuk tk,xkAßA

mDr fu;eksa esa] fu;e 46 esa] [kaM ¼p½ esa] ijarqd esa] ÞijUrqß 'kCn ds i'pkr~] ÞvkWuykbu /kuh; xse [ksyus dh iwfrZ

dks varoZfyr djus okys ekeyksa esa ;k ,sls ekeyksa esaß 'kCn j[ks tk,axsA

mDr fu;eksa esa] fu;e 64 ds LFkku ij] fuEufyf[kr fu;e izfrLFkkfir fd;k tk,xk] vFkkZr~%&&

Þ64- vkWuykbu lwpuk vkSj MkVkcsl igqap ;k iqu% çkfIr lsok,a iznku djus okys O;fDr;ksa vkSj Hkkjr ls ckgj

fdlh LFkku ls Hkkjr esa fdlh O;fDr dks vkWuykbu /kuh; xse [ksyus dh iwfrZ djus okys O;fDr;ksa }kjk fooj.kh

çLrqr djus dk ç:i vkSj jhfr-& çR;sd jftLVªh—r O;fDr] tks ;k rks Hkkjr ls ckgj fdlh LFkku ls Hkkjr esa

fdlh O;fDr dks vkWuykbu /kuh; xse [ksyuk iznku dj jgk gS] ;k Hkkjr ls ckgj fdlh LFkku ls ,dh—r eky

vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk dsanzh; vf/kfu;e 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;fDr dks vkWuykbu lwpuk vkSj

MkVkcsl igqap ;k iqu% çkfIr lsok,a iznku 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 djsxkAßA

mDr fu;eksa esa] fu;e 87 esa] mifu;e ¼3½ esa] nwljs ijarqd esa] Þokyk O;fDrß 'kCnksa ds LFkku ij] Þokyk O;fDr ;k

/kkjk 14d esa ;Fkk fufnZ"V Hkkjr esa fdlh O;fDr dks Hkkjr ls ckgj fdlh LFkku ls vkWuykbu /kuh; xse [ksyus dh iwfrZ

djus okyk dksbZ O;fDr]ß 'kCn] vad vkSj v{kj izfrLFkkfir fd, tk,axsA

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

¼i½

fo|eku 'kh"kZ ds LFkku ij] fuEufyf[kr 'kh"kZ izfrLFkkfir fd;k tk,xk] vFkkZr~ %&&

ÞHkkjr ls ckgj fdlh LFkku ls Hkkjr esa fdlh O;fDr dks vkWuykbu /kuh; xse [ksyus dh iwfrZ djus okys

O;fDr ;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 iwfrZ djus okys O;fDr ds jftLVªhdj.k ds fy, vkosnuAß(

HARYANA GOVT. GAZ. (EXTRA.), OCT. 27, 2023 (KRTK. 5, 1945 SAKA)

3643

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

mlds lkeus çfof"V;ka j[kh tk,axh] vFkkZr~%&&

Þ¼iid½

iwfrZ dh fdLe

¼d½ vkWuykbu /kuh; xse [ksyus dh iwfrZ

¼[k½ vkWuykbu lwpuk vkSj MkVkcsl igqap ;k iqu% çkfIr lsok,a

¼x½ iwoksZDr ¼d½ vkSj ¼[k½ nksuksaß(

¼iii½ Hkkx [k esa] lkj.kh esa] &&

¼d½ Øe la[;k 2 vkSj 3 rFkk mlds lkeus çfof"V;ksa ds LFkku ij] fuEufyf[kr Øe la[;k vkSj mlds

lkeus çfof"V;ka izfrLFkkfir dh tk,axh] vFkkZr~%&&

Þ2-

Hkkjr esa vkWuykbu lsok ;k vkWuykbu /kuh; xse [ksyuk çkjaHk

djus dh frfFk

fnu@ekl@o"kZ

osclkbV@IysVQkeZ@vkosnd dk uke bR;kfn] tSlk ykxw gks] dk ;wuhQkeZ fjlkslZ

yksdsVlZ ¼;wvkj,y½ ftlds ek/;e ls v‚uykbu /kuh; xse [ksyuk ;k v‚uykbu

lwpuk vkSj MkVkcsl igqap ;k iqu% izkfIr lsok,a çnku dh tkrh gSa%

3- " (

¼[k½ Øe la[;k 7 vkSj mlds lkeus çfof"V;ksa ds LFkku ij] fuEufyf[kr Øe la[;k vkSj mlds lkeus

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

Þ7

?kks"k.kk

eSa] lR; fu"Bk ls çfrKku vkSj ?kks"k.kk djrk@djrh gw¡ fd Åij nh xbZ tkudkjh

esjs loksZÙkae Kku vkSj fo’okl ds vuqlkj lR; vkSj lgh gS vkSj blesa dqN Hkh

fNik;k ugha x;k gSA

eSa] -----------------------?kks"k.kk djrk@djrh gw¡ fd eSa jftLVªh—r O;fDr dh vksj ls gLrk{kj

djus ds fy, çkf/k—r gw¡A eSa djk/ks; jkT;{ks= esa fLFkr xSj&djk/ks; vkWuykbu

çkfIrdrkZ ¼v‚uykbu lwpuk vkSj MkVkcsl igqap ;k iqu% izkfIr lsokvksa ds ekeys esa½

ls vkSj@;k djk/ks; jkT;{ks= esa fLFkr çkfIrdrkZ ls ¼v‚uykbu /kuh; xse [ksyus ds

ekeys esa½ nk;h dj dks izHkkfjr vkSj laxzfgr d#axk vkSj bls Hkkjr ljdkj ds ikl

tek d:axk@d:axhA

LFkku% gLrk{kj

frfFk%

çkf/k—r gLrk{kjdrkZ dk uke%

inuke%ß (

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

vad j[ks tk,axsA

mDr fu;eksa esa] ç:i th,lVhvkj&5d ds LFkku ij] fuEufyf[kr ç:i izfrLFkkfir fd;k tk,xk] vFkkZr~%&

"ç:i th,lVhvkj&5d

[nsf[k, fu;e 64]

Hkkjr ds ckgj fLFkr O;fDr }kjk xSj djk/ks; v‚uykbu çkfIrdrkZ ¼,dh—r eky vkSj lsok dj vf/kfu;e] 2017

¼2017 dks dsUnzh; vf/kfu;e 13½ esa ;Fkk ifjHkkf"kr½ vkSj Hkkjr esa jftLVªh—r O;fDr dks v‚uykbu lwpuk vkSj

MkVkcsl igqap ;k iqu% izkfIr lsokvksa dh iwfrZ dk C;kSjk vkSj Hkkjr ls ckgj fLFkr O;fDr }kjk Hkkjr esa fdlh O;fDr

dks v‚uykbu /kuh; xse [ksyus dh iwfrZ dk C;kSjk

iznk;drkZ dk th,lVhvkbZ,u&

¼d½ jftLVªh—r O;fDr dk fof/kd uke&

¼[k½ O;kikj uke] ;fn dksbZ gks&

3644

HARYANA GOVT. GAZ. (EXTRA.), OCT. 27, 2023 (KRTK. 5, 1945 SAKA)

Hkkjr esa fooj.kh Qkby djus okys çkf/k—r izfrfuf/k dk uke&

vof/k%-------------------ekg-----------------------o"kZ

4¼d½ ,vkj,u%

4¼[k½ ,vkj,u dh frfFk%

Hkkjr esa xSj djk/ks; v‚uykbu çkfIrdrkZ dks v‚uykbu lwpuk vkSj MkVkcsl igqap ;k iqu% izkfIr lsokvksa dh

dj ;ksX; tkod iwfrZ;k¡

¼jkf’k #i, esa½

iwfrZ dk LFkku

¼jkT;@la?k jkT;{ks=½

dj dh nj

dj ;ksX; ewY;

,dh—r dj

midj

5d- Hkkjr esa xSj djk/ks; v‚uykbu çkfIrdrkZ dks v‚uykbu lwpuk vkSj MkVkcsl igqap ;k iqu% izkfIr

lsokvksa dh dj ;ksX; tkod iwfrZ;ksa esa la'kks/ku

¼jkf’k #i, esa½

ekg

iwfrZ dk LFkk~u

¼jkT;@la?k

jkT;k{ks=½

dj dh nj dj ;ksX; ewY; ,dh—r dj

midj

5[k- xSj djk/ks; v‚uykbu çkfIrdrkZ ds vfrfjfDr Hkkjr esa jftLVªh—r O;fDr;ksa dks nh xbZ v‚uykbu

lwpuk vkSj MkVkcsl igqap ;k iqu% izkfIr lsokvksa dh dj ;ksX; tkod iwfrZ;k¡] ftl ij mDr

jftLVªh—r O;fDr;ksa }kjk fjolZ pktZ ds vk/kkj ij dj dk Hkqxrku fd;k tkuk gS

¼jkf’k #i, esa½

th,lVhvkbZ,u

dj ;ksX; ewY;

5¼x½ xSj djk/ks; v‚uykbu izkfIrdrkZ ds vfrfjDr Hkkjr esa jftLVªh—r O;fDr;ksa }kjk nh tkus okyh

v‚uykbu lwpuk vkSj MkVkcsl igqap ;k iqu% izkfIr lsokvksa dh dj ;ksX; tkod iwfrZ;ksa] ftl ij

fn;k x;k dj fjolZ pktZ ds vk/kkj ij mDr jftLVªh—r O;fDr;ksa }kjk Hkqxrku fd;k tkuk gS] esa

la'kks/ku

¼jkf’k #i, esa½

ekg

ewy th,lVhvkbZ,u

la'kksf/kr th,lVhvkbZ,u

dj ;ksX; jkf’k

5¼?k½ Hkkjr esa O;fDr dks fd, x, v‚uykbu euh xsfeax dh iwfrZ;k¡

¼jkf’k #i, esa½

iwfrZ dk LFkk~u ¼jkT;@la?k

jkT;k{ks=½

dj dh nj

dj ;ksX; ewY;

,dh—r dj

midj

HARYANA GOVT. GAZ. (EXTRA.), OCT. 27, 2023 (KRTK. 5, 1945 SAKA)

3645

5¼M-½ Hkkjr esa O;fDr dks fd, x, v‚uykbu /kuh; xse [ksyus dh iwfrZ;ksa esa la'kks/ku

¼jkf’k #i, esa½

ekg

iwfrZ dk LFkku

¼jkT;@la?k jkT;{ks=½

dj dh nj

dj ;ksX; ewY; ,dh—r dj

midj

C;kt] ;k fdlh vU; jkf’k dh x.kuk

¼jkf’k #i, esa½

Øe la[;k

fooj.k

iwfrZ dk LFkku ¼jkT;@la?k jkT;{ks=½

ns; jkf’k ¼C;kt@vU;½

,dh—r dj

midj

C;kt

vU;

dqy

dj] C;kt vkSj vU; Hkqxrku ;ksX; vkSj Hkqxrku dh xbZ jkf’k

¼jkf’k #i, esa½

Øe

la[;k

fooj.k

Hkqxrku ;ksX; jkf’k

fodyu çfof"V

la[;k

Hkqxrku dh xbZ jkf’k

,dh—r dj midj

,dh—r dj

midj

dj nkf;Ro

¼lkj.kh 5] 5d]

5?k vkSj 5M+½

C;kt ¼lkj.kh 6

ij vk/kkfjr½

vU; ¼lkj.kh 6

ij vk/kkfjr½

lR;kiu

eSa] lR;fu"Bk ls çfrKku vkSj ?kks"k.kk djrk@djrh gw¡ fd Åij nh xbZ tkudkjh esjs loksZÙke Kku vkSj fo'okkl ds

vuqlkj lR; vkSj lgh gS vkSj blesa dqN Hkh fNik;k ugha x;k gSA

LFkku%

gLrk{kj

frfFk

çkf/k—r gLrk{kjdrkZ dk uke

inuke@izkfLFkfr"A

nsfoanj flag dY;ku]

iz/kku lfpo] gfj;k.kk ljdkj]

vkcdkjh rFkk djk/kku foHkkxA

3646

HARYANA GOVT. GAZ. (EXTRA.), OCT. 27, 2023 (KRTK. 5, 1945 SAKA)

HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Notification

The 27th October, 2023

No. 66/GST-2.— In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax

Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the

following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:-

(1)

These rules may be called the Haryana Goods and Services Tax (Fourth Amendment) Rules, 2023.

(2)

They shall be deemed to have come into force with effect from the 1st October, 2023.

In the Haryana 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 (Central Act 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.”

In the said rules, in rule 14, –

(i)

in the marginal 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.

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.”

HARYANA GOVT. GAZ. (EXTRA.), OCT. 27, 2023 (KRTK. 5, 1945 SAKA)

3647

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.

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 (Central Act 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.”

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.

In the said rules, in FORM GST REG-10, –

(i)

for the existing 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.

3648

HARYANA GOVT. GAZ. (EXTRA.), OCT. 27, 2023 (KRTK. 5, 1945 SAKA)

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 (Central Act 13 of 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

GSTIN of the supplier-

(a)

Legal name of the registered person -

(b)

Trade name, if any -

Name of the Authorised representative in India filing the return –

Period: Month - ______ Year –

4(a)

ARN:

4(b)

Date of ARN:

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)

Month

Original GSTIN

Revised GSTIN

Taxable value

HARYANA GOVT. GAZ. (EXTRA.), OCT. 27, 2023 (KRTK. 5, 1945 SAKA)

3649

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

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

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)

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”

DEVINDER SINGH KALYAN,

Principal Secretary to Government Haryana,

Excise and Taxation Department.

10675—C.S.—H.G.P., Pkl.