The Commercial Taxes and Registration Department, Govt. of Tamil Nadu on October 03, 2026, issued the Tamil Nadu Goods and Services Tax (Amendment) Rules, 2026, to further amend the Tamil Nadu Goods and Services Tax Rules, 2017.
They shall be deemed to have come into force with effect from October 01, 2023.
The following has been stated:
• The amendments revise Rule 14 to extend the relevant provisions to persons supplying online money gaming from outside India to persons in India under Section 14A of the Integrated Goods and Services Tax Act, 2017. New Rules 31B and 31C prescribe the valuation of online gaming supplies, including actionable claims involved in online money gaming, and actionable claims supplied in casinos. For online money gaming, the value includes the total amount paid, payable, or deposited with the supplier by or on behalf of the player, including money’s worth and virtual digital assets; refunds or unused deposits cannot be deducted. For casinos, the value includes amounts paid for tokens, chips, coins or tickets, or for participation in an event where such instruments are not required. Winnings reused for further play without withdrawal are excluded from the amount treated as paid or deposited by the player.
• The amendments further revise Rule 46 concerning tax invoices in cases involving online money gaming, substitute Rule 64 to require registered overseas suppliers of online money gaming and online information and database access or retrieval services (OIDAR) to file FORM GSTR-5A by the 20th day of the month succeeding the relevant calendar month, and amend Rule 87 concerning payment-related provisions.
• FORM GST REG-10 is revised to cover registration for overseas online money gaming suppliers and OIDAR service providers, including details of the type of supply, commencement date, website or platform URLs, and a declaration regarding tax collection and payment to the Government of India.
• FORM GSTR-5A is also substituted to include reporting of online money gaming supplies, amendments to such supplies, OIDAR supplies to non-taxable online recipients and registered persons under reverse charge, and details of tax, interest and other amounts payable and paid.
[Notification No. - G.O. Ms.No.142]
