GST Registration for Online Money Gaming and OIDAR Services: Forms GST REG-10 & GSTR-5A Explained

The Indian GST landscape is rapidly changing, notably affecting online money gaming and OIDAR services. This article explores the recent updates to GST registration and return filing requirements for businesses in these sectors.

Revised GST Requirements for Online Money Gaming Businesses

Online money gaming businesses have been defined a set of  Goods and Services Tax (GST) regulations in India. Here's a breakdown of the latest GST requirements:

• Mandatory GST Registration for Non-Residents: Non-resident entities offering online gaming services in India are now compelled to register under the GST regime, ensuring adherence to tax norms.
• Explicit Service Classification: Online gaming businesses are obligated to clearly state their service nature in the GST registration, as per the modifications in Form GST REG-10. 
• Detailed Operational Disclosure: Entities must provide detailed information regarding their operations, including commencement dates and platforms used for online gaming.
• Declaration of Information Accuracy: Businesses must confirm that the information they provide is accurate and meets GST rules. This mandatory declaration highlights the importance of precision in reporting.
• Updates for Existing OIDAR Registrants: Businesses previously registered for OIDAR services must update their registration to include online gaming involvement if applicable.
• Specific Reporting Additions: Note that there are additional reporting requirements for these taxpayers in the REG-10 and GSTR-5A forms, which are explained in the subsequent sections.

Additional Requirements for GST Registration

The GST Council has introduced additional requirements for GST registration, particularly affecting non-resident online gaming businesses. 

The new version of Form GST REG-10 demands more comprehensive information from applicants. This form now includes specific fields for online gaming businesses to declare their service type.

GST REG-10 Form Update: Types of Supply for Online Services 

GST REG-10 Form Details: Commencement Dates and URLs

New Declaration Requirement for GST REG-10 Registration 

Additional Reporting Requirements for Return Filing

The GST framework has been further refined with specific reporting requirements for return filings, particularly for OIDAR and online gaming companies.

• Detailed Revenue Breakdown: Segregate earnings from various sources including gaming services and membership fees.
• Tax Liability Reporting: Clearly report GST amounts applicable to different segments of revenue.
• Input Tax Credit (ITC) Details: Provide detailed ITC claims to set off GST paid on inputs against tax liabilities.
• Late Fees and Penalties: Disclose any late fees or penalties incurred due to delayed GST return filings.
• Declarations and Certifications: Submit mandatory affirmations on the precision and completeness of the information provided.

Updated GSTR-5A Form

• Detailed Revenue Breakdown:
  1. Separate earnings from gaming services, membership fees, and other income.
  2. Essential for a clear understanding of revenue sources.
• Tax Liability Reporting:
  1. Report GST applicable on different revenue segments.
  2. Enhances clarity in tax calculations.
• Input Tax Credit (ITC) Details:
  1. Provide comprehensive information on ITC claims.
  2. Crucial for balancing GST paid on inputs.
• Late Fees and Penalties:
  1. Declare any incurred late fees or penalties due to delayed filings.
  2. Highlights the need for prompt compliance.
• Declarations and Certifications:
  1. Mandatory section for official affirmations.
  2. Validates the accuracy and completeness of the information provided.