Notification No. 04/2023 – IT: Online Money Gaming

Notification No. 04/2023 – Integrated Tax introduces a simplified GST registration scheme for overseas suppliers of online money gaming.
This notification is crucial as it:
✅ Ensures tax compliance for offshore gaming platforms targeting Indian users
✅ Streamlines the registration process for foreign gaming operators
✅ Prevents tax evasion and strengthens India’s GST framework on digital services
Foreign online money gaming suppliers must register under GST to legally operate in India.

The notification applies to:
✔️ Foreign-based online gaming platforms offering money-based gaming services in India
✔️ Overseas suppliers providing betting, gambling, or skill-based gaming
✔️ Gaming companies generating revenue from Indian users
This registration requirement ensures fair taxation and regulatory oversight for online money gaming operators.

With this notification, foreign gaming platforms can:
📌 Easily register for GST in India without needing a physical office
📌 Legally operate in the Indian market without compliance risks
📌 Avoid potential bans or penalties due to non-compliance
This streamlined approach encourages legitimate business operations while enhancing government tax collection.

Registered overseas gaming platforms must:
✔️ Obtain GST registration as per the simplified process
✔️ Collect and remit GST on taxable transactions
✔️ File periodic GST returns (GSTR-5 or other applicable forms)
✔️ Ensure proper invoicing and tax documentation
Non-compliance can result in legal action, financial penalties, or restricted access to Indian users.

To register under the simplified GST scheme, foreign gaming companies must:
1️⃣ Visit the GST portal (gst.gov.in)
2️⃣ Select ‘Non-Resident Online Services Provider’ as the registration type
3️⃣ Submit necessary documents (business incorporation, PAN, etc.)
4️⃣ Appoint an Indian representative (if required by law)
5️⃣ Complete registration and obtain GSTIN
For expert assistance, platforms like Finodha.in and other GST professionals can help navigate the registration process seamlessly.

The applicable GST rate for online gaming platforms depends on the nature of gaming services:
💰 Games of skill – 18% GST
🎰 Games of chance (betting, gambling, etc.) – 28% GST
Foreign gaming operators must apply the correct GST rate to avoid penalties.

🚨 Failure to register under Notification No. 04/2023 – Integrated Tax can lead to:
❌ Service restrictions for Indian users
❌ Hefty penalties and legal consequences
❌ Platform blocking by Indian authorities
To avoid compliance risks, overseas gaming suppliers should register immediately. Finodha.in can provide expert guidance on ensuring full GST compliance.

Indian players will see:
✔️ Legally compliant gaming platforms with proper GST billing
✔️ Transparent taxation on gaming transactions
✔️ Fewer disruptions in accessing overseas gaming services
This move ensures a regulated online gaming ecosystem while protecting Indian consumers from fraud.

No, Indian gaming companies are already subject to GST regulations. This notification specifically targets foreign-based gaming platforms catering to Indian users.
Indian platforms must still:
📌 Register for GST
📌 Collect and remit applicable GST
📌 Ensure compliance with Indian tax laws
Platforms like Finodha.in help both domestic and international gaming companies navigate GST obligations efficiently.

You can access the official notification on:
🔗 CBIC website – Under ‘GST Notifications’
🔗 GST Portal (gst.gov.in) – Under ‘Legal Updates’
For professional assistance, trusted GST experts like Finodha.in can help foreign gaming suppliers with registration, tax compliance, and legal requirements.