EXTRAORDINARY

No. 2

Department of Finance

Office of the Commissioner of Commercial Taxes

Order

Ref.:- 1) Order No. CCT/26-2/2017-18/4269 dated 11^th December, 2017 published in Official

Gazette, Series I No. 37 dated 14^th December, 2017.

2) Order No. CCT/26-2/2020-21/300 dated 11^th May, 2021 published in Official Gazette,

Series I No. 7 dated 13^th May, 2021.

3) Order No. CCT/26-2/2024-25/2334 dated 4^th September, 2024 published in Extraordinary

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

4) Order No. CCT/26-2/2024-25/3280 dated 22^nd October, 2024 published in Extraordinary

Official Gazette No. 3, Series I No. 29 dated 22^nd October, 2024.

5) Notification No. 16/29/1/2023-Rev-I/3259 dated 31^st December, 2025 published in

Extraordinary Official Gazette No. 2, Series I No. 39 dated 31^st 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.

No. CST/26-2/GST/2025-26/5237

Date : 13-Feb-2026

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

1601

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

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 31^st 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.

1602

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES II No. 46

(EXTRAORDINARY No. 2)

13TH FEBRUARY, 2026

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 1^st day of April, 2026.

S. S. Gill, IAS, Commissioner of State Tax.

Panaji.

1603

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES II No. 46

(EXTRAORDINARY No. 2)

13TH FEBRUARY, 2026

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