Key Pointers –

• Registration requirement for online money gaming services: Persons outside the taxable territory supplying online money gaming services to those within must now register for GST and pay taxes.
• Registration process (Form GST REG-10): Those in online money gaming should use Form GST REG-10 to register, indicating the type of supply (row iia). Existing OIDAR service providers must amend their registrations.
• Temporary registration workaround: Until the GSTN portal is updated, online money gaming providers can use the existing Form GST REG-10 and upload a PDF with the required information.
• Reporting online money gaming in GST return (Form GSTR-5A): Online money gaming providers should report details in Table 5D and 5E of Form GSTR-5A, even though these tables are not yet available. They can use existing Tables 5 and 5A temporarily.
• This workaround is valid until GST portal changes are implemented. Additional information on the REG-10 forms and the declaration process for authorized signatories is provided.

https://www.gst.gov.in/newsandupdates/read/609