Panaji, 7th February, 2019 (Magha 18,1940)

SERIES II No. 45

PUBLISHED BY AUTHORITY

RNI No. GOAENG/2002/6410

Reg. No. G-2/RNP/GOA/32/2018-20

GOVERNMENT OF GOA

Department of Finance

Office of the Commissioner of Commercial Taxes

—

Order

CCT/26-2/2018-19/15/4012

Subject: Registration of e-Commerce Operators

as TCS.

Under Section 52 of Goa GST Act, 2017 read

with Rule 12 of the Goa GST Rules, 2017,

e-Commerce operators are required to obtain

registration as TCS in every State separately where

they undertake transactions through their

electronic platform. While processing the TCS

application, an e-Commerce operator shall furnish

the address of his principal place of business

wherever its State Head office is located in the

State.

However, some e-Commerce operators are

making supply in Goa from outside the State

through their electronic platform, but do not have

their physical presence within the State. Such

e-Commerce operators are also required to obtain

State based registration in Goa. But, it is noticed

that these e-Commerce operators are getting it

difficult to obtain registration because in the field

of State jurisdiction they have no option in the

online registration form to select their principal

place of business as they do not have such place

to mention.

Suggestions are welcomed on e-mail: [email protected]

859

In order to do away with the difficulty, the

GSTN portal is being updated to accommodate

such e-Commerce operators under the advice of

GST Law Committee. Accordingly, the applicants

are required to process their application under the

following procedures:

Such operators, who do not have physical

presence in Goa, are required to apply for

registration by furnishing details of their Head

office located outside Goa as the principal place of

business in the content field of the online

application and they shall attach the relevant

documents in support of such address.

In order to inform all concerned, it is hereby

notified that Panaji Ward, Panaji-Goa, shall be the

specialized/dedicated jurisdiction for the District

of North Goa and Margao ward, Margao-Goa, shall

be the specialized/dedicated jurisdiction for the

District of South Goa to centrally process such

applications.

The applicants who do not have any place of

business in Goa shall select respective ward office,

as State jurisdiction in the online application form

GST REG-07 in instead of respective Circle of Unit

office.

On completion of Part-A of the application, the

applicants will proceed to complete Part-B, where

they will select respective ward office as the

“jurisdictions” as notified vide this order.

Inform all concerned.

Dipak Bandekar, Commissioner (Commercial

Taxes).

Panaji, 7th February, 2019.

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