Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 3, verbatim (show)
Section1
Section 3. Amendment of section 24
In section 24 of the principal Act,—
(a) in clause (xi), the word "and" ocurring at the end, shall be omitted;
(b) after clause (xi), the following clause shall be inserted, namely:—
"(xia) every person supplying online money gaming from a place outside India to a person in India; and".
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Omission of ending conjunction 3(a)
Questions to answer on the file2 questions
Insertion of offshore gaming registration clause 3(b)
Questions to answer on the file2 questions
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 24 of the CGST Act, 2017 | this provision requires Section 24 of the CGST Act, 2017 | In section 24 |
Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this section.
See also
- Section 24 of the CGST Act, 2017: compulsory registration in certain cases
References
- Central Board of Indirect Taxes and Customs. "Section 3. Amendment of section 24". Central Goods and Services Tax (Amendment) Act, 2023, CBIC tax information portal. Retrieved 17 September 2026.
External links
- Central Goods and Services Tax (Amendment) Act, 2023, Section 3 on the CBIC tax information portal