The online gaming industry has seen significant transformation, despite ongoing hurdles in the regulatory landscape, ecosystem limitations, and varying purchasing power. The key drivers of this transformation include increased investment from venture capital firms in local startups, the widespread use of smartphones, affordable data rates, and the adoption of UPI and digital payment methods.

Technological advancements, such as cloud computing, artificial intelligence, machine learning, virtual reality, web3, and blockchain have further enhanced the gaming experience, making it more immersive, life-like, and enjoyable.

However, like any emerging industry, the gaming sector is confronted with various challenges, including taxation and regulatory issues. At Grant Thornton Bharat, we are uniquely positioned to accompany you on your growth journey and help you navigate and resolve these challenges effectively.

Union Budget 2024

Decoding the provisions of the Union Budget 2024 and their impact on your business

The Grant Thornton Bharat advantage

  • Assessment framework
  • Graded approach
  • Profound expertise
  • Assessment framework
    We craft a comprehensive regulatory and compliance framework.
  • Graded approach
    Graded approach
    Our strategy supports a shift towards a culture of risk management.
  • Profound expertise
    Profound expertise
    Our leadership team brings extensive experience in the gaming sector, encompassing diverse business models and frameworks.

Our solutions

Recent regulatory changes have transformed the compliance environment for online gaming platforms and intermediaries. Grant Thornton Bharat’s gaming vertical provides a robust regulatory assessment and compliance framework, allowing gaming intermediaries to redirect their focus from compliance to fostering product innovation and expansion.

To learn more about our services and solutions please click here.

Game certification and assessment

Pre-assessment of games for SRB approval and statistical analysis to determine skill preponderance

Regulatory and compliance services

Regulatory assessment and compliance framework carefully tailored to ensure strict adherence to the rules

Tax and GST compliance

Comprehensive guidance and advisory for implementation of 28% GST on full face value

Realignment of product structure and accounting practices to ensure compliance while minimising impact on end-users

Deals advisory

Facilitating mergers and acquisitions for online gaming intermediaries (OGIs)

Streamlining organisational restructuring and due diligence

On-site assistance and guidance to global entrants

Meet our leaders

Dharmender Jhamb


+ 91 120 4855900

Krishan Arora

New Delhi

+91 11 4278 7070