ES Uttar Pradesh Shasan Rajya Kar Anubhag-2 In pursuance of the provision of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of Government Notification no.-O1/Xl-Z-24-9(42)/1 7~TyC.65-UAP.GST Rules—2017-0rder-(310) — 2024, dated; January ,2024.
NOTIFICATION ! No.~01/XI-2-2l-9(41)/ 17-T.C.63-U.P.GST Rules-2017-Order-| (3 10)-2024 Lucknow ; Dated : January 042024 In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Actno. 1 of 2017), the Governor, on the recommendations of the Council, hereby makes the following rules to further amend the Uttar Pradesh Goods and Services Tax Rules, 2017, namely:- Uttar Pradesh Goods and Services Tax (Sixty-second Amendmen t) Rules, 2023 Tax (Sixty-second [Short title and TT, (i) These rules may be called the Uttar Pradesh Goods and Services commencement Amendment) Rules, 2023.
(2) Save as otherwise provided in these rules, they shall be deemed to have come into force from the 1% day of October, 2023.
Amendment of | 2. | In the Uttar Pradesh Goods nd Servioes Tax Rules, 2017 (hercinafier referred 10 25 the Rule 8 wgaid rules), in rule 8, for sub-rute (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 sceking registration under sub-section (3) of section 25 (hereafler in this Chapter referred 10 as "the applicant”), €Xcept=
(i) a non-resident taxable person;
(ii) a person required to deduct tax at source under section 515 ‘
(iif) a person required to collect tax at source under section 52;
(iv) a person supplying online information and database wccess or retrieval ' services from a place outside India to a non-taxable online recipient referred to in section 14 or & person supplying online money gaming from 2 place outside India ;
to a person in India referred to in section 14A under the Integraied Goods and -‘ Services Tax Act, 2017 (13 0f 2017), shall, before applying for registration, declare his Permanent Account Number, State of Union territory in Part A o; FORM GST REG-01 on the common portal, either directly ot through a Facilitation Centre notified by the Commissioner:
Provided that every person being an Input Service Distributor shall make a v Separatr application for registration as such (nput Service Distributor.” Tn the said rules, in rule 14, - ) Amendment of 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.
Amendment of | 4. | Inthe said rules, after rule 31A, the following rules shall be inserted, namely:- Rule 31A “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 ease 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 o tickets, by whatever name called, for use in casino; or r
(ii) participating in any cvent, 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.” Amendment of Rule 46 Tn the said rules, in rulc 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.
Amendment of Rule 64 In the said rules, for rule 64, the following rule shall be substituted, namely: — w64, 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 Ind place outside India to person in India, or providing online information and data .- Every registered person cither providing online money gaming from a base access or retrieval servises 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 2 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.” Amendment of Rule 87 Tn the said rules, in rule 87, in snb-rule (3), in the second proviso, for the words and figures wsection 14", the words, letters, brackets and figures “section 14, o 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.
FORM GST REG-10 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 o 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 ! (c) Both (a) and (b) above”
(iii) in Part B, in the table, —
(a) for serial numbers 2 and 3 and the entries relating thereo, the following serial numbers and entries shall be substituted, namely:
TDate of commencement of the online service DDMM/YYYY o online money gaming in India.
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 OF 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:
] Declaration 1 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 there from.
VeI 3 hereby declare that | am authorised to sign on behalf of the Registrant. | 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, aer the words and figures “section 14", the words and figures “or section 14A, as the case may be,” shall be inserted.
FORM GSTR- 5A Tn 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 o 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) Dateof 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 Tntegrated | Cess value tax 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 Rate of tax | Taxable Integrated Cess supply value tax (State/UT) 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 vah: | 1 2]
5C. Amendments to the taxable outward supplies of online information and databasc access or retrieval services made to registered persons in India, other than non-taxable online recipier, 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
5D. Sv oplics of onlinc money gaming made to a person in India (Amount in Rupees) Place of supply Rate of tax | Taxable Integrated tax | Cess (State/UT) value 1 2 3 4 s SE. Amendments to supplics of online money gaming made to a person in India (Amount in Rupees) | Month | Place of Ratcof [ Taxable Integrated tax | Cess supply tax value (State/UT) [ 2 ) 4 3 3
6. Calculation of interest, or any other amount (Amount in Rupees) Sr. [ Description | Place of supply Amount due (Interest Other) No (State/UT) Integrated tax Cess.
T 2 3 4 5 T. | Tnterest
2. | Others Total J
7. Tax,intcrest, and any other amount payable and paid (Amount in Rupees) Sr. | Description Amount payable Debit Amount paid No.
Integrated Cess | entry no. Tntegrated | Cess.
Tax Tax T 2 3 4 5 3 7 B Tax Liability (based on Table 5,5A, SD and SE)
2. Tnterest (based on Table 6) 3 Gthers (based on Table 6) J Verification | hereby solemnly affirm and declare that the information given herein above is truc 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” _ \ (Nitin mesh Gokarn) Apar Mukhya Sachiv.