CBIC appoints Nodal Officer for Section 14A(3) GST on Online Gaming [Read Notification]

The Central Board of Indirect Taxes and Customs ( CBIC ) has designated the Additional/Joint Director (Intelligence) of the Directorate General of GST Intelligence Headquarters (DGGI-Hq) as the nodal officer for Section 14A(3) of the Integrated Goods and Services Tax (IGST) Act, 2017. This appointment, made under the Ministry of Finance's Department of Revenue, was announced in an official gazette notification dated January 6, 2025.

As per the notification (S.O. 95(E)), the appointment is in line with clause (b) of sub-section (3) of Section 79 of the Information Technology Act, 2000, read alongside the IT (Guidelines for Intermediaries and Digital Media Ethics Code) Rules, 2021. The designated officer will act as the node for matters related to Section 14A(3) of the IGST Act, which pertains to tax-related regulations for online gaming and digital transactions.

Get a Copy of Taxation Regime for Online Gaming - Click Here

Section 14A of the IGST Act deals with the special provisions related to goods and services tax in the context of gaming, betting, and related activities. Subsection (3) empowers authorities to enforce compliance, collect data, and ensure regulatory monitoring in line with the provisions of the act.

The notification is effective from the date of its publication in the official gazette, ensuring immediate implementation.

Get a Copy of Taxation Regime for Online Gaming - Click Here

Section 14A of the Goods and Services Tax Act is reproduced below for convenience —

“14A. (1) A supplier of online money gaming as defined in clause (80B) of section 2 of the Central Goods and Services Tax Act, 2017, not located in the taxable territory, shall in respect of the supply of online money gaming by him to a person in the taxable territory, be liable to pay integrated tax on such supply.

(2) For the purposes of complying with provisions of sub-section (1), the supplier of online money gaming shall obtain a single registration under the Simplified Registration Scheme referred to in sub-section (2) of section 14 of this Act:

Provided that any person located in the taxable territory representing such supplier for any purpose in the taxable territory shall get registered and pay the integrated tax on behalf of the supplier:

Provided further that if such supplier does not have a physical presence or does not have a representative for any purpose in the taxable territory, he shall appoint a person in the taxable territory for the purpose of paying integrated tax and such person shall be liable for payment of such tax.

(3) In case of failure to comply with provisions of sub-section (1) or sub-section

(2) by the supplier of the online money gaming or a person appointed by such supplier or both, notwithstanding anything contained in section 69A of the Information Technology Act, 2000, any information generated, transmitted, received or hosted in any computer resource used for supply of online money gaming by such supplier shall be liable to be blocked for access by the public in such manner as specified in the said Act.”

To Read the full text of the Notification CLICK HERE

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