Gaming and interactive platforms

Describe the actual game and business model

Separate game development for clients, publishing, social gaming, esports operations and platforms involving money or stakes. Document entry payments, subscriptions, virtual items, prizes, withdrawals and transferability. A marketing label such as skill game does not settle the legal classification.

A studio licensing software has different responsibilities from the business operating the game for users. Contracts should identify ownership, distribution rights, user support, payment handling and product-change authority.

Apply the current gaming framework

The Promotion and Regulation of Online Gaming Act, 2025 addresses online money games as well as esports and online social games. The Government announced the 2026 Rules with effect from 1 May 2026 and the Online Gaming Authority of India framework. Do not rely solely on older skill-versus-chance summaries when assessing a launch.

Obtain a product-specific assessment of classification, prohibitions and any applicable determination or registration process. Corporate registration and tax payment do not establish that a game is permitted. Changes to rewards or cash-out mechanics should trigger a fresh assessment before release.

Build user protection into operations

• Clear descriptions of purchases, subscriptions, cancellation and refund terms.
• Age-related safeguards and data practices appropriate to the actual audience.
• Complaint handling, moderation, fraud reporting and incident escalation.
• Versioned game rules and records of material changes communicated to users.
• Controls over vendor access, account security and retention of user information.

Reconcile platform transactions

Keep gross user payments, platform fees, store deductions, refunds and chargebacks traceable. Distinguish cash receipts from earned revenue where future services or virtual entitlements remain outstanding. Review the actual transaction for tax treatment rather than assuming a single treatment for all gaming receipts.

Record developer, publisher, artist and music rights, including territory and permitted uses. Cross-border platform sales and overseas contractors introduce separate tax, remittance and contractual questions.

Example: changing virtual rewards

A social game that changes non-transferable rewards into redeemable benefits has changed a material feature of its model. Product, legal and finance owners should assess the new mechanics, user terms and accounting before deployment. A previous assessment of the earlier version is not sufficient evidence for the changed game.

Define the support boundary

Kosha can support corporate, accounting, tax and commercial records for the confirmed model. Specialist legal classification and authority procedures require their own scope. This page does not provide a method to bypass gaming restrictions or promise permission for a particular product.

Prepare a publisher settlement handover

For bookkeeping and monthly-close support, bring the storefront statements, payout records and product catalogue for the reporting period. Identify the game, downloadable content or subscription represented by each statement, together with refunds, platform deductions and currency conversions.

For example, a storefront payout may combine sales of a base game and an expansion, less refunds from an earlier period. Preserve that breakdown rather than treating the net bank receipt as the entire sales record. Keep any unexplained difference on a reconciliation list with the relevant platform reference.

When appointing a publisher, use commercial contract review to examine the proposed rights, reporting access, revenue-share calculation and treatment of marketing costs. Supply the agreement and a sample settlement statement so the review can connect the commercial formula to the information the studio will actually receive.