EXTRAORDINARY

No. 3

GOVERNMENT OF GOA

Department of Finance

Revenue and Control Division

Notification

In exercise of the powers conferred by Section 164 of the Goa Goods and Services Tax Act, 2017 (Goa

Act 4 of 2017), the Government of Goa, on the recommendations of the Council, hereby makes the

following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:—

1. Short title and commencement.— (1) These rules may be called the Goa Goods and Services Tax

(Fourth Amendment) Rules, 2025.

(2) They shall be deemed to have come into force with effect from 1st day of November, 2025.

2. Insertion of rule 9A.— In the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as the

“principal Rules”), after rule 9, the following rule shall be inserted, namely:—

“9A. Grant of registration electronically.— Notwithstanding anything contained in rule 9, any

person who has applied for registration under rule 8 or rule 12 or rule 17, shall, upon identification on

the common portal based on data analysis and risk parameters, be granted registration electronically by

the common portal, within three working days from the date of submission of application.”.

3. Amendment of Rule 10. — In rule 10 of the principal Rules, in sub-rule (1), after the words and

figure “under rule 9,”, the words, letters and figures “rule 9A and rule 14A,” shall be inserted.

4. Insertion of rule 14A.— After rule 14 of the principal Rules, the following rule shall be inserted,

namely:—

“14A. Option for taxpayers having monthly output tax liability below threshold limit.—

(1) Any person who has made application for registration under rule 8 and who determines that his

total output tax liability on supply of goods or services or both made to registered persons on account

No. 38/1/2017-Fin(R&C)(299)/29930

Date : 14-Nov-2025

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

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

RNI No. GOAENG/2002/6410

Panaji, 14th November, 2025 (Kartika 23, 1947)

SERIES I No. 33

PUBLISHED BY AUTHORITY

of central tax and State tax or Union territory tax and integrated tax and compensation cess, does not

exceed two lakh and fifty thousand rupees per month, shall have an option to get registration

electronically, in accordance with the provisions of this rule.

(2) Any person, other than a person notified under sub-section (6D) of Section 25, who has not

opted for authentication of Aadhaar number, shall not be eligible for grant of registration in terms of

this rule.

(3) Notwithstanding anything contained in rule 11, a person registered under this rule in a State or

Union territory shall not be eligible to obtain another registration in the same State or Union territory

under this rule against the same Permanent Account Number.

(4) Upon successful authentication of Aadhaar number, the applicant referred to in sub-rule (1)

shall be granted registration electronically by the common portal, within three working days from the

date of submission of application.

(5) The registered person who intends to withdraw from the option availed under sub-rule (1),

shall file an application, in FORM GST REG-32, duly signed or verified through electronic

verification code on the common portal, either directly or through a Facilitation Centre notified by the

Commissioner:

Provided that the registered person shall not be allowed to file such application unless he has

furnished,—

(a) returns for a period of minimum three months, where such application is filed before 1st

April, 2026;

(b) returns for a period of minimum one tax period, where such application is filed on or after

1st April, 2026; and

application for withdrawal:

Provided further that the registered person shall be allowed to file such application where no

proceedings under Section 29 have been initiated against such registered person.

(6) Where there is any change in particulars furnished in FORM GST REG-01 by the person who

has been granted registration under this rule, the said registered person shall get the particulars

amended under rule 19 before filing an application for withdrawal under sub-rule (5).

(7) Based on data analysis and risk parameters on the common portal, the provisions of sub-rule

(4A) of rule 8 relating to authentication of Aadhaar number or biometric-based Aadhaar

authentication, taking photograph of the applicant along with verification of original copy of

documents uploaded along with registration application in FORM GST REG-01, shall, so far as may

be, apply to application for withdrawal filed under sub-rule (5).

(8) The provisions of sub-rules (5) and (6) of rule 8 relating to issuance of acknowledgment, shall,

mutatis mutandis, apply to the application filed under sub-rule (5).

(9) The application filed for withdrawal under sub-rule (5), shall be verified in accordance with

the provisions of rule 9.

(10) Upon verification under sub-rule (9), the proper officer shall issue an order in FORM GST

REG-33 allowing the application for withdrawal from the option availed under sub-rule (1) or order

for rejection of application in FORM GST REG-05, within a period specified under rule 9, as the case

may be, which shall be made available to the registered person on the common portal.

(11) The registered person who has received an order issued under sub-rule (10) allowing

withdrawal shall be able to furnish the details of output tax liability on supply of goods or services or

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both made to registered persons, exceeding the output tax liability as referred to in sub-rule (1), from

the first day of succeeding month in which the said order has been issued.

(12) A registered person to whom an order under sub-rule (10) has been issued, shall not amend

the details furnished in respect of output tax liability so as to exceed the limit of the output tax liability

specified in sub-rule (1) for the period prior to the first day of succeeding month in which the said

order has been issued.

(13) Where proceedings for cancellation of registration have been initiated by the proper officer

after the filing of withdrawal application and the said proceedings are pending, the withdrawal

application under sub-rule (5) shall be rejected by the proper officer and the provisions in relation to

approval of application on deemed basis under sub-rule (5) of rule 9, shall not be applicable in such

case.”.

5. Amendment of forms.— In the principal Rules,—

(i) in FORM GST REG-01,—

(a) after the word, letters and figures “FORM GST REG-01” and before the words “Application

for Registration”, for the brackets, words and figures “[See rule 8(1)]”, the brackets, words, figures

and letter “[See rules 8(1) and 14A]” shall be substituted;

(b) in Part-B, in the table, after serial number 4 and the entries relating thereto, the following serial

numbers shall be inserted, namely:—

“4.1

Option for registration under rule 14A

YES □

NO □

4.1.1

Declaration by person opting for registration under rule 14A

□ I hereby declare that the aforesaid business shall abide by the conditions

and restrictions specified in the Act or the rules for opting to register under

rule 14A.”; and

number 8, the following serial number shall be inserted, namely:—

“8A. Any person opting for registration under rule 14A shall undergo OTP based authentication of

Aadhaar number.”.

(ii) in FORM GST REG-02, after the word, letters and figures “FORM GST REG-02”, for the

brackets, words and figures “[See rule 8(5)]”, the brackets, words, figures and letter “[See rules 8(5) and

14A]” shall be substituted.

6. Substitution of forms.— In the principal Rules,—

(i) for FORM GST REG-03, the following Form shall be substituted, namely: —

“FORM GST REG-03

[See rules 9(2), 19(2) and 14A]

Reference Number:

Date–

Name of the Applicant:

Address:

GSTIN/GSTP ID (if available):

Application Reference No.(ARN):

Date:

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Notice for Seeking Additional Information/Clarification

/Documents relating to Application for

<<Registration/Amendment/Cancellation/Withdrawal>>

This is with reference to your <<registration/amendment/cancellation/withdrawal >>application filed

vide ARN<> Dated –DD/MM/YYYY. The Department has examined your application and is not

satisfied with it for the following reasons:

…

□ You are directed to submit your reply by.

(DD/MM/YYYY)

□ *You are hereby directed to appear before the undersigned on ……… (DD/MM/YYYY) at…….

(HH:MM)

If no response is received by the stipulated date or if proceedings under Section 29 is initiated against

you, your application is liable for rejection.

Please note that no further notice/reminder will be issued in this matter.

Signature

Name of the Proper Officer:

Designation:

Jurisdiction:

*Not applicable for New Registration Application and Withdrawal.”.

(ii) for FORM GST REG-04, the following Form shall be substituted, namely: —

“FORM GST REG-04

[See rules 9(2), 19(3) and 14A]

Clarification/additional information/document for

<<Registration/Amendment/Cancellation/Withdrawal>>

Notice details

Reference No.

Date

Application details

Reference No.

Date

GSTIN/GSTP ID, if

applicable

Name of Business

(Legal)

Trade name, if any

Address

Whether any modification in the application for registration or fields is

required.—

Yes □

No □

(Tick one)

Additional Information

List of Documents uploaded

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10.

Verification

I ________________________________________ hereby solemnly affirm and declare that

the information given here in above is true and correct to the best of my knowledge and belief

and nothing has been concealed therefrom.

Signature of Authorised Signatory

Name

Designation/Status:

Place:

Date:

Note:-

1. For new registration, original registration application will be available in editable mode if option

‘Yes’ is selected in item 7.

2. For amendment of registration particulars, the fields intended to be amended will be available in

editable mode if option “Yes” is selected in item 7.

3. For withdrawal from option availed under rule 14A, item 7 will be disabled.”.

(iii) for FORM GST REG-05, the following Form shall be substituted, namely: —

“FORM GST REG-05

[See rules 9(4), 19(4), 23(2)(b) and 14A]

Reference Number:

Date–

Name of the Applicant

Address -

GSTIN/GSTP ID (if available)

Order of Rejection of Application for<Registration/Amendment/Cancellation/ Withdrawal >

This has reference to your reply filed vide ARN---dated----.The reply has been examined and the same

has not been found to be satisfactory for the following reasons:

…Therefore, your application is rejected in accordance with the provisions of the Act. Or

You have not replied to the notice issued vide reference no.……..dated…... within the time specified

therein. Therefore, your application is hereby rejected in accordance with the provisions of the Act.

Signature

Name

Designation

Jurisdiction”.

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7. Insertion of new forms.— In the principal Rules, after FORM GST REG-31, the following Forms

shall be inserted, namely:—

“FORM GST REG-32

[See rule 14A (5)]

Application for Withdrawal

1. GSTIN

2. Legal name

3. Trade name, if any

4. Address of Principal Place of business

5. Option for registration under rule 14A

(i) Yes

□

(ii) No

□

6. Aadhaar Authentication

(i) Primary Authorized Signatory (auto)

(ii) Promoter/Partner (auto)

7. Reason for Withdrawal

(i) Output tax liability in respect of supply

made to registered person exceeds two

lakh fifty thousand rupees per month.

(ii) Other -Please specify

8. Verification

I _______________________________________ hereby solemnly affirm and declare that I want to

withdraw from the option availed under sub-rule (1) of rule 14A and I understand that the

provisions of sub-rule (4A), sub-rule (5) and sub-rule (6) of rule 8 and provisions of rule 9

relating to verification of the application and physical verification of places of business and

corresponding procedures and time period shall apply to my withdrawal application.

Signature of Authorised Signatory

Name

Designation/ Status

Place

Date

Instructions for submission of application for withdrawal

1. In ‘Option for registration under rule 14A’ field, option YES will be disabled on common portal.

2. Permanent Account Number shall be verified with Income Tax database.

3. Aadhaar Authentication of Primary Authorised Signatory and one selected Promoter or Partner is

mandatory.

4. Before applying for withdrawal from the option availed under rule 14A, all the pending returns till

the date of application shall be furnished. It is mandatory to furnish returns for a period of minimum

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three months, where such application has been filed before 1st April, 2026, and a minimum one tax

period, where such application is filed on or after 1st April, 2026.

5. Please ensure that no amendment application is pending at the time of filing of FORM GST REG-32.

6. Once FORM GST REG-32 is filed, no amendment application will be allowed to be filed till the

disposal of application under FORM GST REG-32.

7. ARN will be generated only after successful OTP based authentication of Aadhaar number or

completion of the process of biometric based Aadhaar authentication along with the verification of

original copy of the documents uploaded with the application in FORM GST REG-01.

8. Please note that filing of cancellation application will not be allowed once FORM GST REG-32 is

filed till the disposal of application.

9. In case the proceedings under Section 29 have been initiated, application for withdrawal in FORM

GST REG-32 will not be allowed to be filed.”.

“FORM GST REG-33

[See rule 14A (10)]

Reference Number - <<>>

Date–DD/MM/YYYY

(Name)

(Address)

Registration Number (GSTIN)

Application Reference No. (ARN)

Dated– DD/MM/YYYY

Order of withdrawal from option availed under sub-rule (1) of rule 14A

This has reference to your application number ------ dated submitted under sub-rule (6) of rule 14A

regarding withdrawal from the option availed under sub-rule (1) of rule 14A. Your application has

been examined and the same has been accepted under the provisions of sub-rule (11) of rule 14A. ct.

The amended certificate of registration is available on your dashboard for download.

Signature

Name

Designation

Jurisdiction

Date:

Place:”.

By order and in the name of the Governor of Goa.

Vikas S. N. Gaunekar, Addl. Secretary, Finance (R&C).

Porvorim.

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Department of Law

Legal Affairs Division

Notification

The Goa Panchayat Raj (Amendment) Ordinance, 2025 (Ordinance No. 1 of 2025), which has been

promulgated by the Hon'ble Governor of Goa on 12-11-2025, is hereby published for the general

information of the public.

Dnyaneshwar Raut Dessai, Joint Secretary (Law).

Porvorim.

---------

The Goa Panchayat Raj (Amendment) Ordinance, 2025

(Ordinance No. 1 of 2025)

Promulgated by the Governor of Goa in the Seventy-sixth Year

of the Republic of India.

I, Pusapati Ashok Gajapathi Raju, Governor of Goa, in the Seventy-sixth Year of the Republic of India,

promulgate, “The Goa Panchayat Raj (Amendment) Ordinance, 2025”.

An Ordinance further to amend the Goa Panchayat Raj Act, 1994 (Goa Act No. 14 of 1994).

Whereas the Legislative Assembly of the State of Goa is not in session and the Governor of Goa is

satisfied that the circumstances exists which render it necessary for him to take immediate action.

Now, therefore, in exercise of the powers conferred by clause (1) of article 213 of the Constitution of

India, I am pleased to promulgate the following Ordinance, namely:-

1. Short title and commencement.— (1) This Ordinance may be called the Goa Panchayat Raj

(Amendment) Ordinance, 2025.

(2) It shall come into force at once.

2. Amendment of Section 47.— In Section 47 of the Goa Panchayat Raj Act, 1994 (Goa Act No. 14 of

1994) (hereinafter referred to as the “principal Act”), for the expression “Notwithstanding anything

contained in this Act and the rules framed thereunder, the Secretary shall also exercise the powers on the

following matters namely:-”, the expression “Notwithstanding anything contained in this Act and the rules

framed thereunder, the Secretary shall exercise the powers on the following matters, namely:-” shall be

substituted.

3. Amendment of Section 54.— In Section 54 of the principal Act,—

(i) in sub-section (1), for the words “fifteen days”, the words “seven days” shall be substituted;

(ii) in sub-section (2), for the words “within fifteen days”, the words “within seven days” shall be

substituted;

(iii) in sub-section (3), for the words “seven clear days” and “three clear days”, the words “three

clear days” and “two clear days” shall be respectively substituted.

4. Amendment of Section 66.— In Section 66 of the principal Act, in sub-section (1), after the existing

proviso, the following proviso shall be inserted, namely:—

8/1/2025-LA/176

Date : 14-Nov-2025

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“Provided further that a building which is reflected in the record of rights and the first promulgated

survey plan prepared under the provisions of the Goa Land Revenue Code, 1968 (9 of 1969) shall be

deemed to have been erected with due permission of the Panchayat.”.

Pusapati Ashok Gajapathi Raju

Governor of Goa

Place: Raj Bhavan, Dona Paula, Goa.

———♦———

Notification

The City of Panaji Corporation (Amendment) Ordinance, 2025 (Ordinance No. 2 of 2025), which has

been promulgated by the Hon’ble Governor of Goa on 14-11-2025, is hereby published for the general

information of the public.

Dnyaneshwar Raut Dessai, Joint Secretary (Law).

Porvorim.

---------

The City of Panaji Corporation (Amendment) Ordinance, 2025

(Ordinance No. 2 of 2025)

Promulgated by the Governor of Goa in the Seventy-sixth Year of the Republic of India.

An Ordinance further to amend the City of Panaji Corporation Act, 2002 (Goa Act 1 of 2003).

Whereas, the Legislative Assembly of Goa is not in session and the Governor of Goa is satisfied that

circumstances exist which render it necessary for him to take immediate action.

Now, therefore, in exercise of the powers conferred by clause (1) of article 213 of the Constitution of

India, the Governor of Goa is pleased to promulgate the following Ordinance, namely:—

1. Short title and commencement.— (1) This Ordinance may be called the City of Panaji Corporation

(Amendment) Ordinance, 2025.

(2) It shall come into force at once.

2. Amendment of Section 256.— In the City of Panaji Corporation Act, 2002 (Goa Act 1 of 2003) in

Section 256, in sub-section (1), after the existing proviso, the following proviso shall be inserted,

namely:—

“Provided further that a building which is reflected in the record of rights and the first promulgated

survey plan prepared under the provisions of the Goa Land Revenue Code, 1968 (9 of 1969) shall be

deemed to have been erected with due permission of the Commissioner.”.

Pusapati Ashok Gajapathi Raju

Governor of Goa

Place: Raj Bhavan, Dona Paula, Goa.

8/2/2025-LA/178

Date : 14-Nov-2025

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Department of Panchayati Raj and Community Development

Directorate of Panchayats

Notification

Read:- (1) Government Notification dated 28th September, 1995 published in the Official Gazette

(Extraordinary), Series I No. 31 dated 2-11-1995.

(2) Notification No. 2/DP/DR/MR/97 dated 12th February, 1998 published in the Official

Gazette, Series I No. 49 dated 05-03-1998.

Whereas the draft Rules of the Goa Panchayats (Meetings) (Second Amendment) Rules, 2025 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. 19 dated 07-08-2025 under Notification No. 2/DP/DR-

MR/2025/5856 dated 31-07-2025 of the Department of Panchayati Raj and Community Development

inviting objection & suggestions from all persons likely to be affected thereby before the expiry 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 07-08-2025.

And whereas objections/suggestions received from the public on the said draft have been considered by

the Government.

Now, therefore, in exercise of the powers conferred by Sections 52 and 54, read with sub-section (1) of

Section 240 of the Goa Panchayat Raj Act, 1994 (Goa Act 14 of 1994), and all other powers enabling it in

this behalf, the Government of Goa hereby makes the following rules so as to further amend the Goa

Panchayats (Meetings) Rules, 1996, namely:—

1. Short title and commencement.— (1) These rules may be called the Goa Panchayats (Meetings)

(Second Amendment) Rules, 2025.

(2) They shall come into force at once.

2. Amendment of rule 3.— For rule 3 of the Goa Panchayats (Meetings) Rules, 1996 (hereinafter

referred to as the “principal Rules”) the following rule shall be substituted, namely:—

“3. Panchayat to meet at least four times in a month.— The Panchayat shall meet at least four times

in a month on such date and at such time as may be fixed by the Sarpanch or in his absence, by the

Deputy Sarpanch.”.

3. Amendment of rule 4.— For rule 4 of the principal Rules, the following rule shall be substituted,

namely:—

“4. Secretary to intimate the date of meeting.— The Secretary of the Panchayat shall, at least three

clear days before the date fixed for any ordinary meeting and at least two clear days before the date of

special meeting, send or cause to be sent to all the members, intimation of the place, date and time of the

meeting and the business to be transacted at such meeting in Form “A”.”.

By order and in the name of the Governor of Goa.

Mahadev Araundekar, Director of Panchayats and ex officio Joint Secretary.

Panaji.

2/DP/DR-MR/2025/8751

Date : 14-Nov-2025

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