Notification No. 51/2023 – Central Tax dated 29th September 2023

Key Pointers –

• As per the new amendment anyone liable for registration under section 25(1) of the Integrated Goods and Services Tax Act must declare their Permanent Account Number (PAN) and State or Union territory in Part A of FORM GST REG-01 on the common portal before applying for registration. Input Service Distributor (ISD) must submit a distinct application for ISD registration.
• However, non-resident taxable persons, persons required to deduct tax at source under section 51, persons required to collect tax at source under section 52, and those supplying specific online services from outside India, are exempt from this requirement. 
• The amendment included new provisions such as Rule 31B and Rule 31C, regarding valuation of supply of online gaming including online money gaming and valuation of supply of actionable claims in case of casino.
• It has been amended Rule 64 and as per new provision Registered entities offering online money gaming or online information services from abroad to Indian individuals or registered entities (excluding non-taxable online recipients) must file a return, FORM GSTR-5A, by the 20th day of the subsequent month or part thereof.
• Amendment has also made in certain GST Rules and Forms as well.