GSTN Advisory Dt 17 October 2023: Registration and Return Facility for Online Money Gaming and OIDAR Services
GSTN Advisory Dt. 17 October 2023 In light of recent amendments to the CGST/SGST Act, the IGST Act, and the CGST/SGST Rules, individuals or entities situated outside the taxable territory, providing online money gaming services to individuals within the taxable …