EXTRAORDINARY

No. 2

GOVERNMENT OF GOA

Department of Finance

Office of the Commissioner of Commercial Taxes

Ref.: 1) Notification No. 38/1/2017-Fin(R&C)(10/2025-Rate) dated 17-09-2025 published in

Official Gazette, Series I No. 24, Extraordinary No. 5 dated 17-09-2025.

2) Notification No. 38/1/2017-Fin(R&C)(09/2025-Rate) dated 17-09-2025 published in

Official Gazette, Series I No. 24, Extraordinary No. 5 dated 17-09-2025.

3) Notification No. 38/1/2017-Fin(R&C)(11/2025-Rate) dated 17-09-2025 published in

Official Gazette, Series I No. 24, Extraordinary No. 5 dated 17-09-2025.

4) Notification No. 38/1/2017-Fin(R&C)(12/2025-Rate) dated 17-09-2025 published in

Official Gazette, Series I No. 24, Extraordinary No. 5 dated 17-09-2025;

5) Notification No. 38/1/2017-Fin(R&C)(13/2025-Rate) dated 17-09-2025 published in

Official Gazette, Series I No. 24, Extraordinary No. 5 dated 17-09-2025.

6) Notification No. 38/1/2017-Fin(R&C)(14/2025-Rate) dated 17-09-2025 published in

Official Gazette, Series I No. 24, Extraordinary No. 5 dated 17-09-2025.

7) Notification No. 38/1/2017-Fin(R&C)(15/2025-Rate) dated 17-09-2025 published in

Official Gazette, Series I No. 24, Extraordinary No. 5 dated 17-09-2025.

Sub.: Next Gen GST 2.O-GST Rate reduction w.e.f. 22-09-2025–appeal to Trade & Industry.

No. CCT/26-4/Next-Gen-GST reforms/2025-26/2707

Date : 22-Sep-2025

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

811

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

RNI No. GOAENG/2002/6410

Panaji, 22nd September, 2025 (Bhadra 31, 1947)

SERIES II No. 25

PUBLISHED BY AUTHORITY

GST-Trade Circular

The Next Generation GST reforms as recommended at 56^th meeting of GST Council have come into

force with effect from 22/09/2025 across the nation. The above referred and other relevant Notifications to

that effect have already been issued which are effective from 22/09/2025.

The Notifications issued by CGST on this subject are available on the official website of Central Board

of Indirect Taxes (CBIC).

This office had co-ordinated with various stake holders including Trade Associations in Goa so as to

implement these reforms and ensure that ultimate benefit reaches to the end consumer.

The Trade and Industry is urged to take all pro-active steps to ensure that benefits of GST rate

reduction and savings are passed on to the consumers/buyers/recipients.

All department officers/officials posted in 8 ward offices in the State of Goa have been instructed to

extend full co-operation to the Taxpayers in implementing GST reforms smoothly. The department officials

are informed to visit the retail outlets and ensure that GST savings are passed on to the consumers in

compliance of the new GST rates applicable w.e.f. 22/09/2025.

In case of any non-compliance to Act/Rules prompt action shall be initiated as per legal provisions.

Difficulty, if any, in implementation of this circular may please be brought to the notice of the

undersigned.

Given under the seal of this office.

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

Panaji.

812

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES II No. 25

(EXTRAORDINARY No. 2)

22ND SEPTEMBER, 2025

www.goaprintingpress.gov.in

Published by the Director, Printing & Stationary,

Government Printing Press,

Mahatma Gandhi Road, Panaji-Goa 403 001.

Price—Rs. 2.00

PRINTED AT GOVERNMENT PRINTING PRESS, PANAJI-GOA—215/80-9/2025.