New return form for OIDAR and Online gaming services from outside India to a person in India

New return form prescribed for OIDAR and Online gaming service from outside India to a person in India-

The curb on online gaming companies is getting tight. On 29th September the government has made some important changes related to the return of online gaming service providers. A new return form has been prescribed for the OIDAR service providers and online gaming service providers providing these services from a place outside India to a person in India.

Rule 64 has been substituted for the following-

“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”

Format of the new return for OIDAR service provider and Online Gaming service provider from outside India to a person in India-