Panaji, 29th April, 2022 (Vaisakha 9, 1944)
SERIES II No. 4
PUBLISHED BY AUTHORITY
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
—
Order
No. CCT/26-2/2021-22/234
In exercise of the powers conferred by sub-section (1) of Section 5 read with Clause (91) of Section 2 of the
Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the “said Act”), the rules
framed thereunder, and in suppression of the Order No. CCT/26-2/2017-18/4124 dated 29th November, 2017,
published in Official Gazette, Extraordinary No. 2, Series II No. 34 dated 29th November, 2017, the Commissioner
of State Tax, hereby assigns the functions to be performed under said Act by a proper officer as defined in
clause (91) of Section 2 under different sections of the said Act mentioned in the entries in Column (2) of the
Schedule below to the Proper Officers specified in the corresponding entries in Column (3) thereof, subject
to the condition that the functions hereby assigned shall be performed only within their jurisdiction unless
otherwise directed in this behalf.
SCHEDULE
Sr.
Functions under Section of the said
Proper Officer
No.
Act or rules made thereunder
1
2
3
1.
Section 10, sub-section (5)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
2.
Section 22 to Section 26 read with rule/s 8
State Tax Officer/Assistant State Tax Officer.
to 26 of the Goa GST Rules, 2017
3.
Section 27, Proviso to sub-section (1)
State Tax Officer/Assistant State Tax Officer.
4.
Section 28, sub-section (1)
State Tax Officer/Assistant State Tax Officer.
5.
Section 28, sub-section (2)
State Tax Officer/Assistant State Tax Officer.
6.
Section 29, sub-section (1)
State Tax Officer/Assistant State Tax Officer.
7.
Section 29, sub-section (2)
State Tax Officer/Assistant State Tax Officer.
8.
Section 30, sub-section (1)
State Tax Officer/Assistant State Tax Officer.
9.
Section 30, sub-section (2)
State Tax Officer/Assistant State Tax Officer.
10.
Section 35, sub-section (6)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
11.
Section 46
State Tax Officer/Assistant State Tax Officer.
RNI No. GOAENG/2002/6410
Reg. No. RNP/GOA/32/2021-2023
1197
Suggestions are welcome on e-mail: [email protected]
EXTRAORDINARY
e
x
x
x
x
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES II No. 4
(EXTRAORDINARY)
29TH APRIL, 2022
1198
1
2
3
12.
Section 47, sub-section (1)
State Tax Officer/Assistant State Tax Officer.
13.
Section 47, sub-section (2)
State Tax Officer/Assistant State Tax Officer.
14.
Section 50
State Tax Officer/Assistant State Tax Officer.
15.
Section 51, sub-section (7)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
16.
Section 52, sub-section (12)
Additional Commissioner of State Tax/Deputy
Commissioner of State Tax.
17.
Section 52, sub-section (14)
Additional Commissioner of State Tax/Deputy
Commissioner of State Tax.
18.
Section 54, sub-section (4)
Deputy Commissioner of State Tax.
19.
Section 54, sub-section (5)
Deputy Commissioner of State Tax.
20.
Section 54, sub-section (6)
Deputy Commissioner of State Tax.
21.
Section 54, sub-section (7)
Deputy Commissioner of State Tax.
22.
Section 54, sub-section (10)
Deputy Commissioner of State Tax.
23.
Section 54, sub-section (11)
Additional Commissioner of State Tax/Deputy
Commissioner of State Tax.
24.
Explanation to Section 56
Deputy Commissioner of State Tax.
25.
Section 60, sub-section (1)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
26.
Section 60, sub-section (2)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
27.
Section 60, sub-section (3)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
28.
Section 61, sub-section (1)
State Tax Officer/Assistant State Tax Officer.
29.
Section 61, sub-section (2)
State Tax Officer/Assistant State Tax Officer.
30.
Section 61, sub-section (3)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
31.
Section 62, sub-section (1)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
32.
Section 62, sub-section (2)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
33.
Section 63
Deputy Commissioner of State Tax /State Tax Officer/
/Assistant State Tax Officer.
34.
Section 64, sub-section (1)
Deputy Commissioner of State Tax/State Tax Officer /
/Assistant State Tax Officer.
35.
Section 65, sub-section (6)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
36.
Section 65, sub-section (7)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
37.
Section 66, sub-section (1)
Additional Commissioner of State Tax/Deputy
Commissioner of State Tax.
38.
Section 66, sub-section (2)
Additional Commissioner of State Tax/Deputy
Commissioner of State Tax.
39.
Section 66, sub-section (6)
Deputy Commissioner of State Tax.
40.
Section 67, sub-section (1)
Additional Commissioner of State Tax/Deputy
Commissioner of State Tax/State Tax Officer/Assistant
State Tax Officer/State Tax Inspector with prior written
authority issued by Additional Commissioner/Deputy
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES II No. 4
(EXTRAORDINARY)
29TH APRIL, 2022
1199
1
2
3
Commissioner/State Tax Officer/Assistant State Tax
Officer.
41.
Section 67, sub-section (2)
Additional Commissioner of State Tax/Deputy
Commissioner of State Tax /State Tax Officer/Assistant
State Tax Officer.
42.
Section 67, Proviso to sub-section 2
Additional Commissioner of State Tax/Deputy
Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
43.
Section 67, sub-section (5)
Additional Commissioner of State Tax/Deputy
Commissioner of State Tax/State Tax Officer/ Assistant
State Tax Officer.
44.
Section 67, sub-section (7)
Commissioner of State Tax.
45.
Section 67, sub-section (8)
Additional Commissioner of State Tax/Deputy
Commissioner of State Tax /State Tax Officer/Assistant
State Tax Officer (subject to approval from
Commissioner by administrative order).
46.
Section 67, sub-section (9)
Additional Commissioner of State Tax/Deputy
Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
47.
Section 67, sub-section (10)
Additional Commissioner of State Tax/Deputy
Commissioner of State Tax/State Tax Officer/ Assistant
State Tax Officer.
48.
Section 67, sub-section (11)
Additional Commissioner of State Tax/Deputy
Commissioner of State Tax/State Tax Officer/Assistant
State Tax Officer.
49.
Section 68, sub-section (3)
Additional Commissioner of State Tax/Deputy
Commissioner of State Tax/State Tax Officer/Assistant
State Tax Officer.
50.
Section 69, sub-section (1)
Additional Commissioner of State Tax/Deputy
Commissioner of State Tax.
51.
Section 70, sub-section (1)
Additional Commissioner of State Tax/Deputy
Commissioner of State Tax/State Tax Officer/ Assistant
State Tax Officer.
52.
Section 71, sub-section (1)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer/State Tax Inspector with
prior written authority issued by Additional CST/
/DCST/STO/ASTO.
53.
Section 73, sub-section (1)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
54.
Section 73, sub-section (1)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
55.
Section 73, sub-section (3)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
56.
Section 73, sub-section (5)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
57.
Section 73, sub-section (6)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
58.
Section 73, sub-section (7)
Deputy Commissioner of State Tax/State Tax Officer/
Assistant State Tax Officer.
59.
Section 73, sub-section (9)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES II No. 4
(EXTRAORDINARY)
29TH APRIL, 2022
1200
1
2
3
60.
Section 73, sub-section (10)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
61.
Section 74, sub-section (1)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
62.
Section 74, sub-section (2)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
63.
Section 74, sub-section (3)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
64.
Section 74, sub-section (5)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
65.
Section 74, sub-section (6)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
66.
Section 74, sub-section (7)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
67.
Section 74, sub-section (9)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
68.
Section 74, sub-section (10)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
69.
Section 75, sub-section (2)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
70.
Section 75, sub-section (5)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
71.
Section 75, sub-section (6)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
72.
Section 75, sub-section (8)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
73.
Section 76, sub-section (2)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
74.
Section 76, sub-section (3)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
75.
Section 76, sub-section (6)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
76.
Section 76, sub-section (8)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
77.
Section 78
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
78.
Section 79, sub-section (1)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
79.
Section 79, sub-section (3)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
80.
Section 79, sub-section (4)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
81.
Proviso to Section 81
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
82.
Section 84
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
83.
Section 88, sub-section (2)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
84.
Section 88, sub-section (3)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES II No. 4
(EXTRAORDINARY)
29TH APRIL, 2022
1201
1
2
3
85.
Section 90
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
86.
Section 107
Additional Commissioner of State Tax (Appeals)/Deputy
Commissioner of State Tax (Appeals).
87.
Section 107, sub-section (2)
Additional Commissioner of State Tax.
88.
Section 108
Commissioner of State Tax.
89.
Section 112
Commissioner of State Tax/Additional Commissioner
of State Tax.
90.
Section 113, sub-section (3)
Commissioner of State Tax/Additional Commissioner
of State Tax/Deputy Commissioner of State Tax.
91.
Section 122
Additional Commissioner of State Tax/Deputy
Commissioner of State Tax/State Tax Officer/Assistant
State Tax Officer.
92.
Section 123
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
93.
Section 124
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
94.
Section 125
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
95.
Section 126, sub-section (5)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
96.
Section 126, sub-section (6)
Deputy Commissioner of State Tax.
97.
Section 127
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
98.
Section 129, sub-section (3)
Deputy Commissioner of State Tax/State Tax Officer/
Assistant State Tax Officer.
99.
Section 129, sub-section (6)
Additional Commissioner of State Tax/Deputy
Commissioner of State Tax /State Tax Officer/Assistant
State Tax Officer.
100.
Section 129, Proviso to sub-section (6)
Additional Commissioner of State Tax/Deputy
Commissioner of State Tax /State Tax Officer/Assistant
State Tax Officer.
101.
Section 130, sub-section (1)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
102.
Section 130, sub-section (2)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
103.
Section 130, sub-section (4)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
104.
Section 130, sub-section (6)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
105.
Section 130, sub-section (7)
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
106.
Section 132, sub-section (6)
Commissioner of State Tax of State Tax.
107.
Section 134
Commissioner of State Tax of State Tax.
108.
Section 138
Commissioner of State Tax of State Tax.
109.
Section 139
Deputy Commissioner of State Tax/State Tax Officer/
/Assistant State Tax Officer.
110.
Section 141, sub-section (1)
Commissioner of State Tax of State Tax.
111.
Section 141, sub-section (2)
Commissioner of State Tax of State Tax.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES II No. 4
(EXTRAORDINARY)
29TH APRIL, 2022
1202
1
2
3
112.
Section 142, sub-section (1)
State Tax Officer/Assistant State Tax Officer.
113.
Section 142, sub-section (12)
Commissioner of State Tax.
114.
Section 153
Additional Commissioner of State Tax/Deputy
Commissioner of State Tax.
115.
Section 154
Deputy Commissioner /State Tax Officer/Assistant State
Tax Officer.
116.
Section 159, sub-section (1)
Additional Commissioner of State Tax/Deputy
Commissioner of State Tax.
117.
Section 161
Commissioner of State Tax/Additional Commissioner of
State Tax/Deputy Commissioner of State Tax /State Tax
Officer/Assistant State Tax Officer.
118.
Section 163
Deputy Commissioner of State Tax /State Tax Officer/
/Assistant State Tax Officer.
The powers and duties assigned by this order shall be exercised subject to such conditions and restrictions
as the Commissioner may impose from time to time.
This Order shall be deemed to have come into force from the 1st day of July, 2017, except for entry at serial
number 2 in the Schedule hereinabove, for which it shall be deemed to have come into force from the 22nd
day of June, 2017.
Hemant Kumar, IAS, Commissioner of State Tax.
Panaji, 29th April, 2022.
_______
Order
No. CCT/12-2/2022-23/257
In exercise of the powers conferred upon the Commissioner under the second proviso to sub-rule (1) of
Rule 23 of Goa Value Added Tax Rules, 2005 (hereinafter called as the “said Rules”), it is hereby directed that
in cases specified in the Column 1 of table given below, the returns shall be accepted beyond 30 days but not
later than 60 days from the end of the year without payment of penalty.
Cases specified
Shall be accepted without penalty
if filed on or before
1
2
3
Yearly return for the year ending 31st March, 2022 to be filed by
the Dealers specified under Notification No. 4/5/2005-(R&C)(131)
dated 29-12-2015 published in Extraordinary Official Gazette,
Series I No. 39 dated 30-12-2015 and Notification No. 4/5/2005-
Fin(R&C)( 158)/1093 dated 04-02-2021 published in Extraordinary
Official Gazette No. 3, Series I No. 45 dated 05-02-2021
Failure to file return within the extended time shall attract penalties as provided in Section 55 of the Goa
Value Added Tax Act, 2005 (Goa Act No. 9 of 2005).
Hemant Kumar, IAS, Commissioner of State Tax.
Panaji, 29th April, 2022.
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