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Home > News > GST Last Updated: Oct 19th 2023

Online Gaming Services Required GST REG-10 and GSTR-5A Forms

As per IGST Act and CGST/SGST Rules, any person located outside of the taxable area who provides online money gambling to a person in the taxable area must register for GST and pay tax on the supply.

In this case, any person predicated outside the taxable area who makes online money gambling supply to a person in India needs to register/modify his existing registration in accordance with the provided row (iia) in FORM GST REG-10. In FORM GSTR-5A enter the details of the supplies in the supplied table.

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  1. Registration (Form GST REG-10)

    1. As amendments, everybody involved in the sale of online money games is required to file Form GST REG-10. Additional registrations for such supplies may also be required, for which an application in the mentioned FORM GST REG-10 must be filed, and the 'Type of Supply' is required in row (iia) of the Form GST REG-10 while applying for registration. Existing OIDAR taxpayers would also need to change their registrations by providing the relevant information at row (iia).
    2. As an option, anyone involved with the provision of Online Money Gaming who is required to be registered under the most recent changes should file their registration application using the existing Form GST REG-10. In addition to the application, such a person must provide a pdf copy of the information supplied in row 2(iia) of the changed FORM GST REG-10 in the 'Documents submit' area located in Part -A of Form GST REG-10.

  2. Return (Form GSTR-5A)

    1. Individuals involved with the supply of Online Money Gaming are required to provide information of such supplies in Tables 5D and 5E of Form GSTR-5A.
    2. Persons involved in the supply of Online Money Gaming are now to provide details of such supplies in the current Tables 5 and 5A of Form GSTR-5A.

Source(s):, Team

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Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.