(1)
Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ
GOVERNMENT OF KARNATAKA
No. FD 02 CSL 2023 Karnataka Government Secretariat,
Vidhana Soudha,
Bengaluru, Dated:30.09.2023
NOTIFICATION (4-D/2023)
In exercise of the powers conferred by section 164 of the Karnataka Goods
and Services Tax Act, 2017 (Karnataka Act 27 of 2017) read with amended
provisions of the Karnataka Goods and Services Tax (Amendment) Ordinance, 2023
(Karnataka Ordinance No. 04 of 2023), on the recommendations of the Council, the
Government of Karnataka hereby makes the following rules further to amend the
Karnataka Goods and Services Tax Rules, 2017, namely:-
RULES
1. Short title and commencement.- (1) These rules may be called the
Karnataka Goods and Services Tax (Fourth Amendment) Rules, 2023.
(2) Save as otherwise provided in these rules, they shall come into force on
the 1st day of October, 2023.
2. Amendment of rule 8.- In the Karnataka 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 of the Act and every person seeking registration under sub-
section (3) of section 25 of the Act (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
of the Act;
¨sÁUÀ – 4 J
Part – IV A
30
2023(
, 08
1945)
BENGALURU, SATURDAY, 30, SEPTEMBER, 2023( AASHWAYUJA , 08, SHAKAVARSHA, 1945)
. 465
No. 465
2
(iii) a person required to collect tax at source under section 52 of
the Act;
(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 of the Act 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.”
3. Amendment of rule 14.- In rule 14 of the said rules,-
(i) in the heading, after the words “online recipient”, the words
“or to a person supplying online money gaming from a place
outside India to a person in India”, shall be inserted; and
(ii) in sub-rule (1), after the words “online recipient”, the words
“or any person supplying online money gaming from a place
outside India to a person in India” shall be inserted.
4. Insertion of new rules 31B and 31C.- After rule 31A of the said rules,
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
3
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 rules 31B and 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.
Note: The amendments made to the Karnataka Goods and Services Tax Act,
2017 (Karnataka Act 27 of 2017) by the Karnataka Goods and Services Tax
(Amendment) Ordinance, 2023 (Karnataka Ordinance No. 04 of 2023) shall be
without prejudice to the provisions of any other law for the time being in force,
providing for prohibiting, restricting or regulating betting, casino, gambling, horse
racing, lottery or online gaming. However,-
(a) imposition of tax on Casinos, Horse racing and Online Gaming does
not regularise the said trade; and
(b) any crime committed in the course of the same is not immune from
criminal action.”
4
5. Amendment of rule 46.- In rule 46 of the said rules, 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. Substitution of rule 64.- For rule 64 of the said rules, 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.”
7. Amendment of rule 87.- In rule 87 of the said rules, in sub-rule (3), in
the second proviso, for the words and figures “section 14”, the words, letters 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. Amendment of FORM GST REG-10.- In FORM GST REG-10 of the said
rules,–
(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:-
5
“(ii a)
Type of supply (a) Supply of online money gaming
(b) Supply of online information and
database access or retrieval services
(c) Both (a) and (b) above”
(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
3
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:
1.
2.
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
6
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. Substitution of FORM GSTR-5A.- For FORM GSTR-5A of the said rules,
for 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)
7
Place of supply
(State/UT)
Rate of
tax
Taxable
value
Integrated
tax
Cess
1
2
3
4
5
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
1
2
3
4
5
6
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
1
2
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
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
8
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
Amount payable
Debit
entry no.
Amount paid
Integrated
Tax
Cess
Integrated Tax
Cess
1
2
3
4
5
6
7
1.
Tax Liability
(based on Table
5, 5A, 5D and 5E)
2.
Interest (based on
Table 6)
3.
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”
By Order and in the name of the
Governor of Karnataka
(KAVITHA L)
Under Secretary to Government,
Finance Department (C.T-1)
ಮುದÎಕರು ²ಾಗೂ ಪÎಾಶಕರು:- ಸಂಕಲ£ಾĩಾĸಗಳ…, ಕ£ಾಟಕ ªಾಜÍಪತÎ, ಸಾĸ ೇಂದÎ ಮುದΞಾಲಯ, ¦ೆಂಗಳˆರು
R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19
Licensed to post without prepayment WPP No. 297
THAMMAIAH
Digitally signed by THAMMAIAH
DN: c=IN, st=Karnataka,
2.5.4.20=be54f34f4e31eae50203ca7fab5ceb3794f20a8460a2582ef2
8294d43b8f8b16, postalCode=560059, street=BANGALORE,
pseudonym=ca58c76cf7e2445d7a4f3f51407e025e,
serialNumber=4d9b284dcc53d39f1425f50485de07dd86efa302a3fc
e3729eddea0c1b5098e0, ou=GOVERNMENT OF KARNATAKA,
o=GOVERNMENT OF KARNATAKA, cn=THAMMAIAH
Date: 2023.09.30 20:47:00 +05'30'