Govt. enacts IGST Amendment Act, prescribes special provisions for specified actionable claims Pursuant to recommendations made by the 50th & 51st GST Council meeting, FinMin introduced the IGST Amendment Bill in the Parliament which has now received the assent of the President.

IGST (Amendment) Act, 2023 which shall come into force from a date to be notified later.

Introduces special provision for specified actionable claims supplied by a person located outside taxable territory providing that a supplier of online money gaming not located in the taxable territory,

shall in respect of such supply be liable to pay IGST on such supply and for compliance, obtain a single registration under the Simplified Registration Scheme