Full Text
GOVERNMENT OF INDIA
SG-DL-E-10012025-260133
EXTRAORDINARY
No. 2]
DELHI, THURSDAY, JANUARY 2, 2025/ PAUSHA 12, 1946
[N. C. T. D. No. 314
PART IV
foÙk ¼O;;&I½ foHkkx
vf/klwpuk
fnYyh] 1 tuojh] 2025
la- 51@2023&jkT; dj
1-
laf{kIr ’kh"kZd ,oa çkjaHk&¼1½ bu fu;eksa dks fnYyh eky ,oa lsok dj ¼r`rh; la'kksèku½ fu;ekoyh] 2023 dgk tk,A
¼2½ bu fu;eksa esa vU;Fkk micafèkr dks NksM+dj] ;s fnukad 01 vDVwcj] 2023 ls ço`Ùk gksaxsA
2-
fnYyh eky ,oa lsok dj fu;ekoyh] 2017 ¼rRi'pkr~ mDr fu;e ds :i esa lanfHkZr½ ds fu;e 8 esa] mifu;e ¼1½
ds LFkku ij fuEufyf[kr mifu;e dks çfrLFkkfir fd;k tk,xk( vFkkZRk~%&
26 DG/2025
(1)
DELHI GAZETTE : EXTRAORDINARY
PART IV]
3-
mä fu;eksa ds fu;e 14 esa] &
¼ii½ mi&fu;e ¼1½ esa] ^^v‚uykbu çkIrdrkZ^^ 'kCnksa ds i'pkr~ ^^;k Hkkjr ds ckgj fdlh LFkku ls Hkkjr esa fdlh O;fä dks
v‚uykbu euh xsfeax dh vkiwfrZ djus okyk dksbZ O;fä^^ v{kjksa vkSj 'kCnksa dks lfUufo’V fd;k tk,xk(
4-
mä fu;eksa ds fu;e 31d ds i'pkr~ fuEufyf[kr fu;eksa dks lfUufo’V fd;k tk,xk] vFkkZr~%&
6-
mä fu;eksa ds fu;e 64 ds LFkku ij fuEufyf[kr fu;e dks çfrLFkkfir fd;k tk,xk] vFkkZr~%&
7-
mä fu;eksa ds fu;e 87 ds mi&fu;e ¼3½ ds nwljs ijarqd esa] Þ/kkjk 14ß 'kCnksa vkSj vadksa ds LFkku ijÞ/kkjk 14]
8-
mä fu;eksa ds] izi= th,lVh vkjbZth&10 esa] &
¼ii½
rkfydk ds] Hkkx d esa] Øe la[;k ¼ii½ vkSj mlls lacaf/kr çfof"V;ksa ds i'pkr~ fuEufyf[kr Øe la[;k vkSj
çfof"V;ksa dks lfUufo’V fd;k tk,xk] vFkkZRk~ %
| Þ¼iid½ | vkiwfrZ ds çdkj | ¼d½ v‚uykbu euh xsfeax dh vkiwfrZ ¼[k½ v‚uykbu lwpuk vkSj MsVk csl igqap ;k iqu izkZfIr lsokvks a dh vkiwfrZ ¼x½ mi;qZä ¼d½ ,oa ¼[k½ nksuksßa |
|---|---|---|
| Þ2- | Hkkjr eas v‚uykbu lsok ;k vkWuykbu euh xsfeax ds izkjaHk gksus dh frfFk | fnukad@ekg@o"kZ |
|---|---|---|
| 3 | osclkbV@IysVQ‚eZ@,fIyds'ku dk uke vkfn ds ;wfuQ‚eZ fjlkslZ yksdsVj ¼;wvkj,y½] tgka ykx w gks] ftlds ek/;e ls v‚uykbu euh xsfeax ;k v‚uykbu lwpuk vkSj MsVk csl igqap ;k iqu izkZfIr lsok,a miyC/k djkbZ tkrh gSa% 1- 2- 3-^^ | |
| ^^7 | ?kks"k.kk eSa ,rn}kjk lR;fu"Bk ls çfrKku ,oa ?kks’k.kk djrk@djrh gw¡ fd Åij nh xbZ tkudkjh esj s ~ loksZÙke Kku vkSj fo'okl ds vuqlkj lR; ,oa lgh gS rFkk blea s dqN Hkh fNik;k ugha x;k gSA eSa] ,ríokjk ?kks"k.kk djrk gw¡ fd eSa iath;d dh vksj ls gLrk{kj djus ds fy, ~ vf/k—r gw¡A eaSdj ;ksX; {ks= eas fLFkr xSj&dj ;ksX; v‚uykbu çkIrdrkZ ¼v‚uykbu lwpuk vkSj MsVk csl igqap ;k iqu izkZfIr lsokvks a ds ekey s eas½ vkSj@;k dj ;ksX; {ks= eas fLFkr çkIrdrkZ ¼v‚uykbu euhxsfeax ds ekeys eas½ ls ns;rk dj olwy¡wxk ,oa ,df=r d:axk vkSj mls Hkkjr ljdkj ds ikl tek d:¡xkA gLrk{kj LFkku% vf/k—r gLrk{kjdrkZ dk uke% fnukad% inuke%^^ |
|---|---|
DELHI GAZETTE : EXTRAORDINARY
PART IV]
| vkiwfrZ dk LFkku ¼jkT;@la?kjkT; {ks=½ | dj dh nj | dj ;ksX; ewY; | ,dh—r dj | midj |
|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 |
| ekg | vkiwfrZ dk LFkku ¼jkT;@la?kjkT; {ks=½ | dj dh nj | dj ;ksX; ewY; | ,dh—r dj | midj |
|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | 6 |
| th,lVhvkbZ,u | dj ;ksX; ewY; |
|---|---|
| 1 | 2 |
¼jkf'k #i;s esa½
| ekg | ewy | la'kksf/kr | dj ;ksX; ewY; |
|---|---|---|---|
| | th,lVhvkbZ,u | th,lVhvkbZ,u | |
|---|---|---|---|
| 1 | 2 | 3 | 4 |
¼jkf'k #i;s easa½
| vkiwfrZ dk LFkku ¼jkT;@la?kjkT; {ks=½ | dj dh nj | dj ;ksX; ewY; | ,dh—r dj | midj |
|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 |
5M+- Hkkjr esa fdlh O;fä dks dh xbZ v‚uykbu euhxsfeax dh vkiwfrZ esa la'kks/ku
¼jkf'k #i;s easa½
| ekg | vkiwfrZ dk LFkku ¼jkT;@la?k jkT; {ks=½ | dj dh nj | dj ;ksX; ewY; | ,dh—r dj | midj |
|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | 6 |
¼jkf'k #i;s esa½
| Øekad | fooj.k | vkiwfrZ dk LFkku ¼jkT;@la?k jkT; {ks=½ | ns; jkf'k ¼C;kt@vU;½ | |
|---|---|---|---|---|
| | | | ,dh—r dj | midj |
| 1 | 2 | 3 | 4 | 5 |
| 1- | C;kt | | | |
| 2- | vU; | | | |
| | dqy | | | |
¼jkf'k #i;s esa½
| Øekad | fooj.k | ns; jkf’k | | ukes izfof’V la[;k | Hkqxrku dh xbZ jkf’k | |
|---|---|---|---|---|---|---|
| | | ,dhdr ` dj | midj | | ,dhdr dj ` | midj |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| 1. | dj ns;rk ¼ rkfydk 5] 5d] 5?k vkSj 5M ij + vk/kkfjr½ | | | | | |
| 2. | C;kt ¼rkfydk 6 | | | | | |
DELHI GAZETTE : EXTRAORDINARY
PART IV]
| | ijvk/kkfjr½ |
|---|---|
| 3. | vU; ¼rkfydk 6 ijvk/kkfjr½ |
lR;kiu
gLrk{kj
jÇonj dqekj] la;qDr lfpo&I ¼O;;½
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
New Delhi, the 1st January, 2025
No. 51/2023-State Tax
No. F. 3 (20)/Fin.(Exp-I)/2024-25/DS-I/04.—In exercise of the powers conferred by section 164 of the
Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of National Capital Territory of
Delhi, on the recommendations of the Council, hereby makes the following rules further to amend the Delhi Goods
and Services Tax Rules, 2017, namely: —
1. Short title and commencement. -(1) These rules may be called the Delhi Goods and Services Tax (Third
Amendment) Rules, 2023.
(2) Save as otherwise provided in these rules, they shall come into force on the 1st day of October, 2023.
2. In the Delhi 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 and every person seeking
registration under sub-section (3) of section 25 (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;
(iii) a person required to collect tax at source under section 52;
(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 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 (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.”
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3. In the said rules, in 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.
4. In the said rules, after rule 31A, 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 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 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.”
5. In the said rules, in rule 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.
6. In the said rules, for rule 64, 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 (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. In the said rules, in rule 87, in sub-rule (3), in the second proviso, for the words and figures “section 14”, the words,
letters, brackets 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. 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 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:
| “(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” |
|---|---|---|
DELHI GAZETTE : EXTRAORDINARY
PART IV]
(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 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. In 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 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
[PART IV
DELHI GAZETTE : EXTRAORDINARY
online recipient in India
(Amount in Rupees)
| 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 |
5E. Amendments to supplies of online money gaming made to a person in India
(Amount in Rupees)
| Month | Place of supply | Rate of tax | Taxable value | Integrated tax | Cess |
|---|---|---|---|---|---|
DELHI GAZETTE : EXTRAORDINARY
PART IV]
| | (State/UT) | | | | |
|---|---|---|---|---|---|
| 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 there from.
Signature
Place
Name of Authorised Signatory
Date
Designation /Status”
Note : The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i),
vide number F.3 (10)/Fin.(Rev-I)/2017-18/DS-I/342, dated 22nd June, 2017 and were last amended vide notification
No. 38/2023 – State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide
number F.3 (14)/Fin.(Exp-I)/2024-25/DS-I/867, dated 10th October, 2024.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
RAVINDER KUMAR, Jt. Secy. I (Exp.)
and Published by the Controller of Publications, Delhi-110054.
SARVESH KUMAR
SRIVASTAVA
KUMAR SRIVASTAVA
Date: 2025.01.10 22:57:56 +05'30'
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