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SERIES I No. 22

Reg. No. RNP/GOA/32/2024-2026

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

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

EXTRAORDINARY

No. 2

Panaji, 4th September, 2024 (Bhadra 13, 1946)

GOVERNMENT OF GOA

Department of Finance

Office of the Commissioner of Commercial Taxes

–––

Order

CCT/26-2/2024-25/2334

Read: 1. Order No. CCT/26-2/2017-18/4269

dated 11th December, 2017,

published in Official Gazette, Series I

No. 37 dated 14th December, 2017;

2. Order No. CCT/26-2/2020-21/300

dated 11th May, 2021, published

in Official Gazette, Series I No. 7

dated 13th May, 2021.

[Issued u/s. section 4(2) of the Goa Goods

and Services Tax Act, 2017 (Goa Act No. 4 of

2017)]

In exercise of the powers conferred by sub-

section (2) of section 4 of the Goa Goods and

Services Tax Act, 2017 (Goa Act 4 of 2017)

(hereinafter referred to as the “said Act”) and

in supersession of above referred orders, save

as regards things done or omitted to be done

before such supersession, the Commissioner

of State Tax do hereby specify that for

implementing the provisions of the said Act

and the rules made thereunder, the State shall

be divided into the following (Eight) wards

comprising of areas of Taluka/s stated against

each of the ward.

In addition to said Eight wards, a separate

Large Taxpayer Unit (LTU) is hereby specified

for exercising jurisdiction on registered

taxable person having their principal place

of business across the State of Goa and

coming under the jurisdiction of any of the

eight wards, which are shifted under the

exclusive jurisdiction of LTU upon such

taxable persons fulfilling the laid down

criteria as given hereinunder.

Sr. No.

Name of the Ward

Jurisdiction

District

Panaji Ward

Taluka of Tiswadi

North Goa

Mapusa Ward

Taluka of Bardez

Pernem Ward

Taluka of Pernem

Bicholim Ward

Talukas of Bicholim and Sattari

Margao Ward

Talukas of Salcete and Canacona

South Goa

Ponda Ward

Taluka of Ponda

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 22

(EXTRAORDINARY No. 2)

4TH SEPTEMBER, 2024

1114

Vasco-da-Gama Ward

Taluka of Mormugao

Curchorem Ward

Talukas of Quepem, Sanguem and

Dharbandora

Large Taxpayer Unit (LTU)

A registered taxable person under the

All Districts in

jurisdiction of any of above wards shall

the State of Goa

be shifted to under the exclusive

jurisdiction of LTU upon such taxable

person fulfilling any one of the

following criteria’s.

a) A registered taxable person

discharges cumulative SGST liability

of more than 1.5 crores during a

financial year; or

b) A registered taxable person is in the

business of supplying services of

Specified Actionable Claims as

referred in clause (102A) of section 2

of the Goa GST Act, 2017.

10.

Headquarters/Head Office including

All over the State of Goa

All Districts in

central registration cell, Enforcement

the State of Goa

and Economic Intelligence Unit (EIU)

and Large Taxpayer Unit (LTU)

The following method shall be followed for shifting of existing registered taxable persons

from any of the eight wards to the Large Taxpayer Unit (LTU).

Methodology for shifting registered taxable persons to LTU

Upon obtaining new GST registration, the registered taxable person shall be assigned

to any of the above 8 ward offices in State of Goa and no new GST registration shall be

directly assigned to LTU;

Upon close of every financial year on 31st March, within next 90 days all such registered

taxable persons fulfilling any one of the above criterion shall be shifted from the existing

ward office to LTU. For any technical reasons if the shifting of such taxpayer to LTU is

delayed, the existing ward office shall continue to exercise jurisdiction over such

registered taxable person till the actual shifting of the taxpayer in back-office portal is

effected.

A registered taxable person once shifted under jurisdiction of LTU shall continue under

jurisdiction of LTU irrespective of whether such taxpayer continues to fulfill above given

criteria for subsequent financial years, till the Proper Officer from LTU passes an Order

removing such registered taxable person out of LTU and placing under the jurisdiction

of local ward office.

The Deputy Commissioners of State Tax, State Tax Officers, Assistant State Tax Officers and

State Tax Inspectors posted/deputed at the respective Ward Offices/Headquarters shall exercise

jurisdiction as mentioned above, unless otherwise directed by the Commissioner.

S. S. Gill, IAS, Commissioner of State Tax, Goa.

Panaji, 4th September, 2024.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 22

(EXTRAORDINARY No. 2)

4TH SEPTEMBER, 2024

1115

Department of Panchayati Raj &

Community Development

Directorate of Panchayats

–––

Notification

22/DP/Salary/ZP/2024-25/7900

Whereas the draft Rules namely the Goa

Panchayat Raj Act, 1994 (Goa Act 14 of 1994),

so as to further amend the Goa Zilla

Panchayat (Payment of salaries and

allowances to the Adhyaksha, Upadhyaksha,

elected and co-opted members of the

Zilla Panchayat) (Fifth Amendment) Rules,

2024 were pre-published as required by

sub-section (1) of section 240 of the Goa

Panchayat Raj Act, 1994 (Goa Act 14 of 1994)

in the Official Gazette, Series I No. 20 dated

16-08-2024 under Notification No. 22/DP/

/Salary/ZP/2024-25/6838 dated 08-08-2024 of

the Department of Panchayati Raj and

Community Development inviting objections

and/or suggestions from all persons likely to

be affected thereby before the expiry of a

period of fifteen days from the date of

publication of this Notification in the Official

Gazette.

And whereas the said Gazette was made

available to the public on 16-08-2024.

And whereas no objection/suggestions

have been received from the public on the

said draft by the Government.

Now, therefore, in exercise of the powers

conferred by sub-sections (1) and (2) of

section 134, read with sub-section (1) of

section 240 of the Goa Panchayat Raj Act,

1994 (Goa Act 14 of 1994), the Government of

Goa hereby makes the following rules so as

to further amend the Goa Zilla Panchayat

(Payment of salaries and allowances to the

Adhyaksha, Upadhyaksha, elected and

co-opted members of the Zilla Panchayat)

Rules, 2000, namely:—

1. Short title and commencement.— (1)

These rules may be called the Goa Zilla

Panchayat (Payment of salaries and

allowances to the Adhyaksha, Upadhyaksha,

elected and co-opted members of the Zilla

Panchayat) (Fifth Amendment) Rules, 2024.

(2) They shall come into force on the date

of their final publication in the Official Gazette.

2. Amendment of rule 3.— In rule 3 of the

Goa Zilla Panchayat (Payment of salaries and

allowances to the Adhyaksha, Upadhyaksha,

elected and co-opted members of the Zilla

Panchayat) Rules, 2000 (hereinafter referred

to as the “principal Rules”),—

(i) in sub-rule (1), for the words “rupees

nine thousand”, the expression “rupees ten

thousand” shall be substituted;

(ii) in sub-rule (2), for the words “rupees

nine thousand”, the expression “rupees ten

thousand” shall be substituted;

(iii) in sub-rule (3) for the words “rupees

nine thousand”, the expression “rupees ten

thousand” shall be substituted.

3. Amendment of rule 3A.— In rule 3A of

the principal Rules,—

(i) in sub-rule (1), for the words “rupees

nine thousand”, the expression “rupees ten

thousand” shall be substituted;

(ii) in sub-rule (2), for the words “rupees

seven thousand and five hundred”, the

expression “rupees eight thousand and five

hundred” shall be substituted;

(iii) in sub-rule (3), for the words “rupees

six thousand”, the expression “rupees seven

thousand” shall be substituted.

By order and in the name of the

Governor of Goa.

Siddhi T. Halarnakar, Director of Panchayats

& ex officio Joint Secretary (Panchayats).

Panaji, 4th September, 2024.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 22

(EXTRAORDINARY No. 2)

4TH SEPTEMBER, 2024

1116

Note: The principal Rules were published vide the

Government Notification No. 35/DP/PAN/

/ZP/99 dated 24th March, 2000, in the Official

Gazette (Extraordinary), Series I No. 53 dated

30-03-2000 and subsequently amended vide

the following notifications, namely:—

(i) Government Notification No. 35/DP/PAN/

ZP/99 dated 1st January, 2003, published

in the Official Gazette (Extraordinary),

Series I No. 40 dated 03-01-2003.

(ii) Government Notification No. 35/DP/PAN/

/ZP/2004 dated 1st March, 2004, published

www.goaprintingpress.gov.in

Printed and Published by the Director, Printing & Stationery,

Government Printing Press,

Mahatma Gandhi Road, Panaji-Goa 403 001.

PRICE – Rs. 4.00

PRINTED AT THE GOVERNMENT PRINTING PRESS, PANAJI-GOA—179/100—9/2024.

in the Official Gazette (Extraordinary),

Series I No. 48 dated 02-03-2004.

(iii)Government Notification No. 22/4/DP/

/2011 dated 9th October, 2012, published

in the Official Gazette (Extraordinary),

Series I No. 27 dated 09-10-2012.

(iv) Government Notification No. 22/4/DP/

/2017/1362 dated 21st February, 2019,

published in the Official Gazette, Series I

No. 47 dated 21-02-2019.