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Section 14A of the IGST Act, 2017

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GST›IGST Act, 2017

At a glance

Bars, duties and time limits

14A(1)–(2)A supplier of online money gaming not located in the taxable territory must pay integrated tax on supplies to persons in the taxable territory and obtain a single registration under the Simplified Registration Scheme. A representative in the taxable territory must register and pay on its behalf; a supplier with neither physical presence nor a representative must appoint a person in the taxable territory, who is liable to pay.

Procedure, powers and definitions

14A(3)If the supplier or the appointed person fails to comply with sub-section (1) or (2), information in any computer resource used for the supply is liable to be blocked for public access, notwithstanding section 69A of the Information Technology Act, 2000.

Section 14A, in force from 1 October 2023, makes a supplier of online money gaming who is not located in the taxable territory liable to pay integrated tax on such supply to a person in the taxable territory. The supplier must obtain a single registration under the Simplified Registration Scheme in section 14(2). On failure to comply, information in any computer resource used for the supply is liable to be blocked, notwithstanding section 69A of the Information Technology Act, 2000.^[1]

Quick facts

Section 14A, IGST Act, 2017

Special provision for specified actionable claims supplied by a person located outside taxable territory

Provision
Act	Integrated Goods and Services Tax Act, 2017
Section title	Special provision for specified actionable claims supplied by a person located outside taxable territory
Amendments
Amendments	1 footnote in the CBIC text (table)
Related provisions
Rules	Rule 8 of the CGST Rules, 2017
Sections	14
Other	Section 2 of the CGST Act, 2017
Structure 14A(1)Offshore online-money-gaming supplier payment responsibility 14A(2) main limbSingle registration under the section 14 scheme 14A(2) first provisoTerritorial representative registration and payment duties 14A(2) second provisoRequired appointment and appointed-person payment responsibility 14A(3) trigger, actors and information scopeInformation liable to public-access blocking 14A(3), notwithstanding clause and specified mannerBlocking scope and specified IT Act procedure
Source
Law text	CBIC tax information portal, served on 22 September 2026^[1]
Questions reviewed	Prashant Prakash, 22 September 2026

Text

The text below is the section as served by the CBIC tax information portal on 22 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 14A, verbatim (show)

Sectio 14A

¹[Section 14A. Special provision for specified actionable claims supplied by a person located outside taxable territory. -

(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.]

1. Inserted by s. 5 of the Integrated Goods and Services Tax (Amendment) Act, 2023 (No. 31 of 2023) - Brought into force w.e.f. yet to be notified.

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.

Offshore online-money-gaming supplier payment responsibility 14A(1)

Questions to answer on the file4 questions

Does the supply meet the full CGST section 2(80B) online-money-gaming definition?
Is the supplier’s independently established location in taxable territory?
Is the recipient located in taxable territory?
Did this supplier make the online-money-gaming supply to this recipient?

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Single registration under the section 14 scheme 14A(2) main limb

Questions to answer on the file5 questions

Is this the supplier within sub-section (1)?
Has the Government issued the actual Simplified Registration Scheme referred to in section 14(2)?
Does the operative scheme cover this gaming supplier and period?
Has the supplier obtained one registration under that scheme?
Does this supplier have the statutory single-registration duty?

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Territorial representative registration and payment duties 14A(2) first proviso

Questions to answer on the file4 questions

Is this the supplier within sub-section (1)?
Is the representative located in taxable territory?
Does that person represent the supplier for any purpose?
Is that representation in taxable territory?

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Required appointment and appointed-person payment responsibility 14A(2) second proviso

Questions to answer on the file8 questions

Is this the supplier within sub-section (1)?
Does the supplier have physical presence in taxable territory?
Does the supplier have a representative for any purpose in taxable territory?
Does the mandatory appointment duty arise?
Has the supplier appointed this person?
Is the appointed person located in taxable territory?
Is the appointment for paying integrated tax?
Is either absence of territorial presence or absence of a representative established?

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Information liable to public-access blocking 14A(3) trigger, actors and information scope

Questions to answer on the file11 questions

Has the supplier failed to comply with sub-section (1)?
Has the supplier failed to comply with sub-section (2)?
Has the supplier appointed the person?
If so: has that appointed person failed to comply with sub-section (1)?
If question 3 is answered yes: has that appointed person failed to comply with sub-section (2)?
Is the computer resource used for this supplier’s online-money-gaming supply?
Is the information generated in that computer resource?
Is the information transmitted in that computer resource?
Is the information received in that computer resource?
Is the information hosted in that computer resource?
Is any listed information relationship with that resource established?

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Blocking scope and specified IT Act procedure 14A(3), notwithstanding clause and specified manner

Questions to answer on the file4 questions

Are the section 14A(3) failure, actor and information predicates established for this measure?
Does the measure block public access to that information?
Have the applicable IT Act blocking manner and operative instruments been identified?
Does the measure follow that specified manner after applying section 14A(3)’s notwithstanding clause?

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Amendment history

The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.^[1]

Amendments to section 14a as footnoted in the CBIC text
Note	Change
1	Inserted by s. 5 of the Integrated Goods and Services Tax (Amendment) Act, 2023 (No. 31 of 2023) - Brought into force w.e.f. yet to be notified.^[2]

Provisions connected to Section 14A
Provision	Connection	Words that tie them
Section 2 of the CGST Act, 2017	14A(1) defined by CGST section 2(80B) at Section 2 of the CGST Act, 2017	14A(1) "online money gaming as defined in clause (80B) of section 2"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Notifications (2)

Number	Date	Subject
Notification No. 51/2023-Central Tax	29 September 2023	Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017 in supersession of Notification No. 45/2023 dated 06.09.2023
Notification No. 04/2023-Integrated Tax	29 September 2023	Seeks to provide Simplified registration Scheme for overseas supplier of online money gaming made under this section

See also

Section 2 of the CGST Act, 2017: definitions
Rule 8 of the CGST Rules, 2017: application for registration
Section 14 of the IGST Act, 2017: special provision for payment of tax by a supplier of online information and database access or retrieval services

References

Central Board of Indirect Taxes and Customs. "Section 14A. Special provision for specified actionable claims supplied by a person located outside taxable territory". Integrated Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 22 September 2026.
The Integrated Goods and Services Tax (Amendment) Act, 2023. Cited in CBIC footnote 1.

External links

IGST Act, 2017, Section 14A on the CBIC tax information portal