The Central Goods and Services Tax (Amendment) Act, 2023 is enacted on 18 August, 2023. The amendment provides that a person who organizes or arranges, directly or indirectly, supply of specified actionable claims, including a person who owns, operates or manages digital or electronic platform for such supply, shall be deemed to be a supplier of such actionable claims, whether such actionable claims are supplied by him or through him and whether consideration in money or money’s worth, including virtual digital assets, for supply of such actionable claims is paid or conveyed to him or through him or placed at his disposal in any manner, and all the provisions of this Act shall apply to such supplier of specified actionable claims, as if he is the supplier liable to pay the tax in relation to the supply of such actionable claims.
“Specified actionable claim” means the actionable claim involved in or by way of—
(i) betting;
(ii) casinos;
(iii) gambling;
(iv) horse racing;
(v) lottery; or
(vi) online money gaming;
![](http://<div class="wp-block-image"><a href="<div class=" wp-block-image"=""></a><a href="https://legalitysimplified.com/wp-content/uploads/2023/08/248184.pdf"><img src="https://legalitysimplified.com/wp-content/uploads/2020/07/download-button.png" alt="" class="wp-image-11001"></a></div>” title=””> Integrated Goods and Services Tax (Amendment) Act, 2023</a> is enacted. This amendment provides that a supplier of online money gaming, not located in the taxable territory, shall in respect of the supply of online money gaming by him to a person in the taxable territory, be liable to pay integrated tax on such supply.</p>
<p>The supplier of online money gaming shall obtain a single registration under the Simplified Registration Scheme. If such supplier does not have a physical presence or does not have a representative for any purpose in the taxable territory, he shall appoint a person in the taxable territory for the purpose of paying integrated tax and such person shall be liable for payment of such tax.</p>
<p>In case of failure to obtain registration, any information generated, transmitted, received or hosted in any computer resource used for supply of online money gaming by such supplier shall be liable to be blocked for access by the public.</p>
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