EXTRAORDINARY
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
Order
Sub.: Verification of Principal Place of Business of Taxpayers in cases where GST Registration
Welcome Letters sent on the given Address are returned undelivered.
[Issued u/s 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017)]
In exercise of the powers conferred under Section 168 of the Goa Goods and Services Tax Act, 2017
(Goa Act 4 of 2017), (herein after referred as the “GST Act” or “GST Law” or “Act”) for the purpose of
uniformity in the implementation of the Act, I, the undersigned, Commissioner of State Tax, Goa do hereby
direct that the following guidelines/procedure shall be followed to timely detect the cases of fake GST
registrations obtained by practicing fraud or by concealing information or providing misleading
information.
1) Whenever a Goods and Services Taxpayer Identification Number (GSTIN) is granted to a newly
registered taxable person, the common portal generates a welcome letter and this welcome letter is
dispatched by registered speed post on the Principal Place of Business (PPoB) as given in the
application for registration. It has been observed that in several cases, this system generated Welcome
Letters sent by registered speed post are returned back by postal authorities with remarks such as
“Insufficient Address” or “Incorrect Address” or “Address cannot be located” or “No such person
found at the address” or “incomplete address” or “Unclaimed/returned to sender” and other similar
endorsements.
2) The returning of such official communication sent by registered post prima facie indicates that
the address furnished by the applicant at the time of obtaining GST registration is incomplete or that
the taxpayer is not actually located at the given address and is not actually having any place of
business there and may be a non-existing entity at loco;
3) Such situations require urgent attention of the jurisdictional Proper Officer to initiate timely
action by thoroughly investigating the case by deputing official for visit to business place and to take
No. CST/26-5/CRU/2025-26/5648
Date : 27-Feb-2026
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, 27th February, 2026 (Phalguna 8, 1947)
SERIES II No. 48
PUBLISHED BY AUTHORITY
needful action in accordance with Law to avoid further loss of Revenue by utilization of fake Input
Tax Credit (ITC) by creating trail of fake tax invoices and E-way bills without any actual movement of
goods;
4) Attention of all Proper Officers is hereby invited to provisions of Section 25 of the Central
Goods and Services Tax Act, 2017 and the Goa Goods and Services Tax Act, 2017 (herein after
referred as the “GST Act” or “GST Law” or “Act”), which mandates that every person liable to be
registered shall apply for registration in the prescribed manner and furnish true and correct particulars.
Further, Rule 8 of the Central Goods and Services Tax Rules, 2017 and the Goa Goods and Services
Tax Rules, 2017 (herein after referred as the “GST Rules” or “Rules”) requires submission of the
application for registration in FORM GST REG-01, containing details of the Principal Place of
Business along with supporting documentary evidence. Furnishing of an incorrect, incomplete, or non-
existent address at the time of registration constitutes contravention of the provisions of the Act and
the Rules made thereunder.
5) In view of the above, it is hereby directed that the Centralized Registration Cell located at Head
Office shall upon receiving the returned Welcome Letters from Postal Authorities, shall immediately
within 3 working days forward these returned envelopes to the respective State Tax Officer (STO)
incharge of respective jurisdictional ward office;
6) The STO incharge of jurisdictional ward office shall immediately undertake field verification of
the declared Principal Place of Business (PPoB) and all additional places of business (if any) in the
Registration Certificate by deputing officials to visit the places and ascertain the actual existence and
genuineness of the taxpayer at the given address. The verification team shall first carefully examine all
documents that were uploaded for obtaining GSTIN and check genuineness of the possession of the
premises by visiting the place, clicking photographs, recording statements of the persons found at the
premises and any other relevant enquiry deemed necessary to establish authenticity of the address
furnished at the time of obtaining GST registration;
7) Where, upon field verification, it is found that the registered taxable person is not in existence
at the declared Principal Place of Business or that the address furnished is fictitious or unverifiable,
appropriate action shall be initiated under Section 29(2) of the GST law for cancellation of
registration, strictly in accordance with the procedure prescribed under the law;
8) The inquiry report shall categorically record a clear finding as to whether taxpayer was existing
and operating from PPoB while obtaining GST registration and has subsequently moved away or the
taxpayer never had any access to PPoB and right from the date of filing registration application the
taxpayer was not having actual presence at PPoB or control/possession of PPoB. In such cases the
statement of other persons who are actual found in control of that premises may be recorded to
establish that taxpayer never had any access to the premises declared as PPoB;
9) In cases where taxpayer is found actually existing at loco but postal authorities returned the
envelope due to some discrepancies in address, the statement of authorized representative/person
incharge found at PPoB shall be recorded and the taxpayer who is otherwise traceable and found
conducting business at PPoB shall be directed to carry out necessary amendments to registration
particulars as per Section 28 of the GST Act read with the relevant Rules;
10) The STO incharge of ward Office shall submit detailed report to DCST (GST) at Head Office
within 30 days from the date of receipt of the returned envelope enclosing a copy of visit report;
11) The STO incharge of ward office shall initiate prompt action in accordance with GST Law
based on the outcome of field verification without waiting for any further instructions from Head
Office or GST registration cell and shall ensure that entire action is completed and taken to its logical
conclusion within statutory time limits by following prescribed procedures;
12) The STO incharge shall closely monitor such taxpayers for at least next 6 months for their
return compliance, ITC utilization, any suspected behaviour and take needful action;
13) The registration cell at H.O. shall monitor timely receipt of detailed reports from each ward
office to which the returned envelopes were forwarded and in case of failure to receive field
verification report, the matter shall be put up to DCST (GST) for further needful action.
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SERIES II No. 48
(EXTRAORDINARY)
27TH FEBRUARY, 2026
14) These instructions shall be strictly adhered to and any deviation shall be liable for strict action.
Given under the seal of this office.
S. S. Gill, IAS, Commissioner of State Taxes, Goa.
Panaji.
——— ♦———
Revenue and Control Division
Notification
In exercise of the powers conferred by sub-rule (4) of Rule 99 of the Goa Excise Duty Rules, 1964, the
Government of Goa, being satisfied that it is necessary in the public interest, hereby directs that all licensed
premises “for the sale of liquor” shall be closed on 07-03-2026, 08-03-2026 and 09-03-2026 within the
areas under jurisdiction of 14 vacant wards of Village Panchayats mentioned in the table below in the State
of Goa on account of Polling day and Counting of Votes for the Bye Election to the 14 vacant wards of
Village Panchayats.
Sr.
No.
Names of the Village Panchayat
Ward No.
Taluka
1.
Chandel-Hasapur
I
Pernem
2.
Mandrem
IV
Pernem
3.
Piligao
VII
Bicholim
4.
Latambarcem
III
Bicholim
5.
Pilerne Marna
I
Bardez
6.
Sirsaim
VI
Bardez
7.
Salvador Do Mundo
II
Bardez
8.
Candolim
I
Bardez
9.
Aquem Baixo
VI
Salcete
10.
Borim
I
Ponda
11.
Veling-Priol Cuncoliem
III
Ponda
12.
Bhoma Adcolna
III
Ponda
13.
Balli Adnem
VIII
Quepem
14.
Loliem Polem
VIII
Canacona
However, the licensed premises having licence for “Bar and Restaurant” may be allowed to keep the
restaurant open for serving food only and the Bar counter shall be closed and no liquor shall be allowed to
be served on the above mentioned days. The owners of the licensed premises having “Bar & Restaurant”
shall also display a board in the premises stating that no liquor will be served and that only the restaurant is
open for serving food.
By order and in the name of the Governor of Goa.
Naresh Gaude, Under Secretary, Finance (R&C).
Porvorim.
No. 2/2/2022-Fin(R&C)(A)/31036
Date : 27-Feb-2026
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SERIES II No. 48
(EXTRAORDINARY)
27TH FEBRUARY, 2026
Notification
In exercise of the powers conferred by Sections 5 and 8 of the Goa Excise Duty Act, 1964 (Act 5 of
1964) (hereinafter called the “said Act”), the Government of Goa hereby prescribes that, notwithstanding
anything contained in the Government Notifications No. 2/6/2014-Fin(R &C)(A)/1386 dated 28-8-2014
and No. 2/6/2014-Fin(R& C)(B)/1389 dated 28-8-2014 both published in the Official Gazette, Sr. II No. 22
dated 28-8-2014, no liquor shall be transported from one place to another within the areas under
jurisdiction of 14 vacant wards of Village Panchayat mentioned in the table below in the State of Goa. The
following shall be the maximum quantity of liquor which can be possessed by any person within the areas
under jurisdiction 14 vacant wards of Village Panchayat mentioned in the table below in the State of Goa,
without permit issued in accordance with the provisions of the said Act and the rules made thereunder
during the period from 07-03-2026, 08-03-2026 and 09-03-2026 on account of Polling day and Counting of
Votes for the Bye Election to the 14 vacant wards of Village Panchayats.
(a)
Three quart bottles of Indian made foreign liquor or foreign liquor other than beer and six bottles
of beer of 650 ml. for any person including his family.
(b)
Three quart bottles of country liquor for any person including his family.
Sr.
No.
Names of the Village Panchayat
Ward No.
Taluka
1.
Chandel-Hasapur
I
Pernem
2.
Mandrem
IV
Pernem
3.
Piligao
VII
Bicholim
4.
Latambarcem
III
Bicholim
5.
Pilerne Marna
I
Bardez
6.
Sirsaim
VI
Bardez
7.
Salvador Do Mundo
II
Bardez
8.
Candolim
I
Bardez
9.
Aquem Baixo
VI
Salcete
10.
Borim
I
Ponda
11.
Veling-Priol Cuncoliem
III
Ponda
12.
Bhoma Adcolna
III
Ponda
13.
Balli Adnem
VIII
Quepem
14.
Loliem Polem
VIII
Canacona
This Notification shall remain in force only on 07-03-2026, 08-03-2026 and 09-03-2026 on account of
Polling day and Counting of Votes for Bye Election to the 14 vacant wards of Village Panchayats.
By order and in the name of the Governor of Goa.
Naresh Gaude, Under Secretary, Finance (R&C).
Porvorim.
No. 2/2/2022-Fin(R&C)(B)/31037
Date : 27-Feb-2026
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SERIES II No. 48
(EXTRAORDINARY)
27TH FEBRUARY, 2026
Notification
In exercise of the powers conferred by sub-rule (4) of Rule 99 of the Goa Excise Duty Rules, 1964, the
Government of Goa, being satisfied that it is necessary in the public interest, hereby directs that all licensed
premises “for the sale of liquor” shall be closed on 10-03-2026, 11-03-2026 and 13-03-2026 within the
areas under jurisdiction of Corporation of the City of Panaji in North Goa District of the State of Goa on
account of Polling day and Counting of votes for the General Elections to the Corporation of the City of
Panaji in North Goa District of the State of Goa.
However, the licensed premises having licence for “Bar and Restaurant” may be allowed to keep the
restaurant open for serving food only and the Bar counter shall be closed and no liquor shall be allowed to
be served on the above mentioned days. The owners of the licensed premises having “Bar & Restaurant”
shall also display a board in the premises stating that no liquor will be served and that only the restaurant is
open for serving food.
By order and in the name of the Governor of Goa.
Naresh Gaude, Under Secretary, Finance (R&C).
Porvorim.
_____________
Notification
In exercise of the powers conferred by Sections 5 and 8 of the Goa Excise Duty Act, 1964 (Act 5 of
1964) (hereinafter called the “said Act”), the Government of Goa hereby prescribes that, notwithstanding
anything contained in the Government Notifications No. 2/6/2014-Fin(R&C)(A)/1386 dated 28-8-2014 and
No. 2/6/2014-Fin(R&C)(B)/1389 dated 28-8-2014 both published in the Official Gazette, Sr. II No. 22
dated 28-8-2014, no liquor shall be transported from one place to another within the areas under
jurisdiction of Corporation of the City of Panaji in North Goa District of the State of Goa during the period
from 10-03-2026, 11-03-2026 and 13-03-2026 on account of Polling day and Counting of votes for the
General Elections to the Corporation of the City of Panaji in North Goa District of the State of Goa.
The following shall be the maximum quantity of liquor which can be possessed by any person within
the areas under jurisdiction of Corporation of the City of Panaji in North Goa District of the State of Goa
without permit issued in accordance with the provisions of the said Act and the rules made thereunder
during the period from 10-03-2026, 11-03-2026 and 13-03-2026 on account of Polling day and Counting of
votes for the General Elections to the Corporation of the City of Panaji in North Goa District of the State of
Goa.
(a)
Three quart bottles of Indian made foreign liquor or foreign liquor other than beer and six bottles
of beer of 650 ml. for any person including his family.
(b)
Three quart bottles of country liquor for any person including his family.
This Notification shall remain in force from 10-03-2026, 11-03-2026 and 13-03-2026, on account of
Polling day and Counting of votes for the General Elections to the Corporation of the City of Panaji in
North Goa District of the State of Goa.
By order and in the name of the Governor of Goa.
Naresh Gaude, Under Secretary, Finance (R&C).
Porvorim.
No. 2/3/2024-Fin(R&C)(A)/31038
Date : 27-Feb-2026
No. 2/3/2024-Fin(R&C)(B)/31039
Date : 27-Feb-2026
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SERIES II No. 48
(EXTRAORDINARY)
27TH FEBRUARY, 2026
State Election Commission, Goa
Order
In exercise of the powers conferred under sub-section (1) of Section 10 of the Goa Municipalities Act,
1968, I, Menino D’Souza, IAS (Retd.), State Election Commissioner, Goa, Panaji-Goa hereby initiate the
process of dividing each Municipal area as mentioned in column 3 into wards, for General Election to
Pernem Municipal Council, Valpoi Municipal Council, Bicholim Municipal Council, Mapusa Municipal
Council, Mormugao Municipal Council, Margao Municipal Council, Cuncolim Municipal Council,
Quepem Municipal Council, Canacona Municipal Council, Curchorem-Cacora Municipal Council and
Sanguem Municipal Council 2026. To assist me in the above process the Officers mentioned below are
appointed as the Electoral Registration Officers (ERO) and Asst. Electoral Registration Officers (AERO):-
Sr.
No.
Taluka
Name of the Municipal Council
Electoral Registration Officer
(ERO)
Asst. Electoral
Registration Officer
(AERO)
1
2
3
4
5
1.
Pernem
Pernem Municipal Council
Deputy Collector & Sub-
Divisional Officer,
Pernem
Mamlatdar
of Pernem Taluka,
Pernem-Goa.
2.
Bicholim
Bicholim Municipal Council
Deputy Collector & Sub-
Divisional Officer,
Bicholim
Mamlatdar
of Bicholim
Taluka, Bicholim-
Goa.
3.
Bardez
Mapusa Municipal Council
Deputy Collector & Sub-
Divisional Officer-I,
Mapusa
Mamlatdar
of Bardez Taluka,
Bardez-Goa.
4.
Sattari
Valpoi Municipal Council
Deputy Collector &
Sub-Divisional Officer,
Sattari
Mamlatdar
of Sattari Taluka,
Sattari-Goa.
5.
Mormugao
Mormugao Municipal
Council
Deputy Collector/
Sub-Divisional Officer
(SDO)/Sub-Divisional
Magistrate (SDM),
Mormugao
Mamlatdar
of Mormugao
Taluka,
Mormugao-Goa.
6.
Salcete
Margao Municipal Council
Deputy Collector & Sub-
Divisional Officer-I
(SDO-I), Salcete
Mamlatdar
of Salcete Taluka,
Salcete-Goa.
7.
Salcete
Cuncolim Municipal Council
Deputy Collector &
SDM-II/Sub-Divisional
Officer-II (SDO-II),
Salcete
Joint Mamlatdar I
of Salcete Taluka,
Salcete-Goa.
No. 4/93/DELIMITATION/11 MC-2026/SEC/993
Date : 27-Feb-2026
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SERIES II No. 48
(EXTRAORDINARY)
27TH FEBRUARY, 2026
8.
Quepem
Quepem Municipal Council
Deputy Collector/Sub-
Divisional Officer
(SDO)/Sub-Divisional
Magistrate (SDM),
Quepem
Mamlatdar
of Quepem
Taluka,
Quepem-Goa.
9.
Quepem
Curchorem-Cacora
Municipal Council
10.
Canacona
Canacona Municipal Council
Deputy Collector/Sub-
Divisional Officer
(SDO)/Sub-Divisional
Magistrate (SDM),
Canacona
Mamlatdar
of Canacona
Taluka,
Canacona-Goa.
11.
Sanguem
Sanguem Municipal Council
Deputy Collector/Sub-
Divisional Officer
(SDO)/Sub-Divisional
Magistrate (SDM),
Sanguem
Mamlatdar
of Sanguem
Taluka,
Sanguem-Goa.
Menino D'Souza, IAS (Retd.), Commissioner, State Election Commission, Goa.
Altinho-Panaji.
______________
Notification
Whereas, the Bye Election to Ward No. I Village Panchayat Chandel-Hasapur, Ward No. IV of Village
Panchayat Mandrem, Ward No. VII of Village Panchayat Piligao, Ward No. III of Village Panchayat
Latambarcem, Ward No. I of Village Panchayat Pilerne Marra, Ward No. VI of Village Panchayat Sirsaim,
Ward No. I of Village Panchayat Candolim, Ward No. VI of Village Panchayat Aquem Baixo, Ward No. I
Village Panchayat Borim, Ward No. III of Village Panchayat Veling-Priol-Cuncoliem, Ward No. III of
Village Panchayat Bhoma Adcolna and Ward No. VIII of Village Panchayat Loliem Polem will be
conducted on Sunday, 8th March, 2026.
Now therefore, I, Menino D'Souza, IAS (Retd.), State Election Commissioner, Goa State, in exercise
of the powers conferred upon me under Article 243 K of the Constitution of India and Section 237 of the
Goa Panchayat Raj Act, 1994 read with Rule 49 of the Goa Panchayat and Zilla Panchayat (Election
Procedure) Rules, 1996, do hereby notify that the counting of votes in respect of Bye Election to Ward No.
I Village Panchayat Chandel-Hasapur, Ward No. IV of Village Panchayat Mandrem, Ward No. VII of
Village Panchayat Piligao, Ward No. III of Village Panchayat Latambarcem, Ward No. I of Village
Panchayat Pilerne Marra, Ward No. VI of Village Panchayat Sirsaim, Ward No. I of Village Panchayat
Candolim, Ward No. VI of Village Panchayat Aquem Baixo, Ward No. I Village Panchayat Borim, Ward
No. III of Village Panchayat Veling-Priol-Cuncoliem, Ward No. III of Village Panchayat Bhoma Adcolna
and Ward No. VIII of Village Panchayat Loliem Polem will be done on Monday, 09th March, 2026 from
8.00 hrs. till the counting of votes is completed as mentioned below:-
No. 4/61/Bye-Eln/V.P./2025-26/SEC/995
Date : 27-Feb-2026
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OFFICIAL GAZETTE — GOVT. OF GOA
SERIES II No. 48
(EXTRAORDINARY)
27TH FEBRUARY, 2026
Sr.
No.
Name of the
Taluka
Name of the Village Panchayats
Place for Counting of Votes
1
2
3
4
1.
Pernem
Ward No. I ,Village Panchayat Chandel-
Hasapur, taluka Pernem, North Goa
District in the State of Goa and Ward
No. IV of Village Panchayat Mandrem,
taluka Pernem, North Goa District in the
State of Goa
Government Complex, Court
Room of Mamlatdar of Pernem
Taluka, Pernem-Goa.
2.
Bicholim
Ward No.VII of Village Panchayat
Piligao, taluka Bicholim, North Goa
District in the State of Goa and Ward
No. III of Village Panchayat
Latambarcem, taluka Bicholim, North
Goa District in the State of Goa
Office of the Mamlatdar of
Bicholim, Bicholim-Goa.
3.
Bardez
Ward No. I of Village Panchayat Pilerne
Marra, taluka Bardez, North Goa District
in the State of Goa, Ward No. VI of
Village Panchayat Sirsaim, taluka
Bardez, North Goa District in the State
of Goa and Ward No. I of Village
Panchayat Candolim, taluka Bardez,
North Goa District in the State of Goa
Chamber of the Mamlatdar of
Bardez, Govt. Complex,
Morod, Mapusa, Bardez, Goa.
4.
Salcete
Ward No. VI of Village Panchayat
Aquem Baixo, taluka Salcete, South Goa
District in the State of Goa
Chamber of the Mamlatdar of
Salcete, Room No. 114, 1st
Floor, Matanhy Saldhana
Complex, Margao, Salcete-Goa.
5.
Ponda
Ward No. I, Village Panchayat Borim,
taluka Ponda, South Goa District in the
State of Goa, Ward No. III of Village
Panchayat Veling-Priol-Cuncoliem,
taluka Ponda, South Goa District in the
State of Goa and Ward No. III of
Village Panchayat Bhoma Adcolna,
taluka Ponda, South Goa District in the
State of Goa
Mamlatdar Office Building,
Govt. Bldg. Complex, Court
Room of the Mamlatdar, IIIrd
floor, Tisk, Ponda-Goa.
6.
Canacona
Ward No. VIII of Village Panchayat
Loliem Polem, taluka Canacona, South
Goa District in the State of Goa
Chamber of Mamlatdar of
Canacona, Canacona-Goa.
Menino D'Souza, IAS (Retd.), Commissioner, State Election Commission, Goa.
Altinho-Panaji.
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SERIES II No. 48
(EXTRAORDINARY)
27TH FEBRUARY, 2026
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