1141

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 28

( EXTRAORDINARY )

13TH OCTOBER, 2006

1269

__________________________________________________________________________________________

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

EXTRAORDINARY

No. 3

GOVERNMENT OF GOA

Department of Finance

Office of the Commissioner of Commercial Taxes

—–

Order

No. CCT/26-2/2024-25/3280

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.

3. Order No. CCT/26-2/2024-25/2334 dated 04th September, 2024 published in

Extraordinary, Official Gazette No. 2, Series I No. 22 dated 04th September, 2024.

[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.

SERIES I No. 29

Panaji, 22nd October, 2024 (Asvina 30, 1946)

Reg. No. RNP/GOA/32/2024-26

RNI No. GOAENG/2002/6410

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 29

(EXTRAORDINARY No. 3)

22ND OCTOBER, 2024

1270

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

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 jurisdiction

of any of above wards shall be shifted under the

exclusive jurisdiction of LTU upon such taxable

person fulfilling anyone of the following criteria’s.

a) A registered taxable person discharging

cumulative SGST liability through electronic

cash ledger of more than Rs. 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.

All Districts in

the State of Goa

Headquarters/Head

Office including central

registration cell,

Enforcement and

Economic Intelligence

Unit (EIU) and Large

Taxpayer Unit (LTU)

All over the State of Goa

All Districts in

the State of Goa

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 anyone 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 tax able person till the actual shifting of

the taxpayer in back-office portal is effected.

c. 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.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 29

(EXTRAORDINARY No. 3)

22ND OCTOBER, 2024

1271

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, 22nd October, 2024.

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