EXTRAORDINARY
No. 2
Department of Finance
Office of the Commissioner of Commercial Taxes
Order
Read: 1) Order No. CCT/26-2/2017-18/4124 dated 29th November, 2017, issued by the
Commissioner of State Tax, published in the Official Gazette, Extraordinary No. 2, Series
II No. 34 dated 29th November, 2017.
2) Order No. CCT/26-2/2021-22/234,, dated 29th April, 2022, issued by the Commissioner
of State Tax, published in the Official Gazette, Extraordinary, Series II No. 4 dated 29th
April, 2022.
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 addition to the functions assigned to Proper Officers vide above
read Order dated 29-04-2022, 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.
Sr.
No.
Functions under Section of the said
Act or rules made thereunder
Proper Officer
(1)
(2)
(3)
119
Section 74A, sub-section (1)
Deputy Commissioner of State Tax/State Tax Officer/Assistant State
Tax Officer
120
Section 74A, sub-section (2)
Deputy Commissioner of State Tax/State Tax Officer/Assistant State
Tax Officer
No. CCT/26-2/2025-26/3919
Date : 26-Nov-2025
Suggestions are welcomed on e-mail: [email protected]
1141
Reg. No. RNP/GOA/32/2024-2026
RNI No. GOAENG/2002/6410
Panaji, 26th November, 2025 (Agrahayana 5, 1947)
SERIES II No. 34
PUBLISHED BY AUTHORITY
