Reg. No. RNP/GOA/32/2024-2026
RNI No. GOAENG/2002/6410
Panaji, 13th February, 2026 (Magha 24, 1947) SERIES II No. 46
PUBLISHED BY AUTHORITY
EXTRAORDINARY
No. 2
Department of Finance
Office of the Commissioner of Commercial Taxes
Order
No. CST/26-2/GST/2025-26/5237 Date : 13-Feb-2026
Ref.:- 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 4th September, 2024 published in Extraordinary Official Gazette No. 2, Series I No. 22 dated 04th September, 2024.
4) Order No. CCT/26-2/2024-25/3280 dated 22nd October, 2024 published in Extraordinary Official Gazette No. 3, Series I No. 29 dated 22nd October, 2024.
5) Notification No. 16/29/1/2023-Rev-I/3259 dated 31st December, 2025 published in Extraordinary Official Gazette No. 2, Series I No. 39 dated 31st December, 2025.
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 the order referred to at No. 4 above, 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 three Districts, namely North Goa, South Goa and Kushavati as reconstituted vide the notification referred at No. 5 above. The Districts shall be further 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 persons 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 herein under.
Suggestions are welcomed on e-mail: [email protected] 1601OFFICIAL GAZETTE — GOVT. OF GOA SERIES II No. 46 (EXTRAORDINARY No. 2) 13TH FEBRUARY, 2026
| Sr. No. | Name of the Ward | Jurisdiction | District |
| 1 | Panaji Ward | Taluka of Tiswadi | North Goa |
| 2 | Mapusa Ward | Taluka of Bardez | |
| 3 | Pernem Ward | Taluka of Pernem | |
| 4 | Bicholim Ward | Taluka of Bicholim | |
| Taluka of Sattari | |||
| 5 | Margao Ward | Taluka of Salcete | South Goa |
| 6 | Ponda Ward | Taluka of Ponda | |
| 7 | Vasco-da-Gama Ward | Taluka of Mormugao | |
| 8 | Curchorem Ward | Taluka of Canacona | Kushavati |
| Taluka of Quepem | |||
| Taluka of Sanguem | |||
| Taluka of Dharbandora | |||
| 9 | 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 criterias. 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 |
| 10 | 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 | |
| a. | 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. |
| b. | 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. |
| 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. |
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.
This order shall come into force with effect from 1st day of April, 2026. S. S. Gill, IAS, Commissioner of State Tax. Panaji.
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