EXTRAORDINARY

GOVERNMENT OF GOA

Department of Finance

Office of the Commissioner of Commercial Taxes

Order

Sub.:- Specifying extent of the jurisdiction of Ward Offices/Large Taxpayer Unit (LTU) in the State of

Goa for exercising jurisdiction under the Goa Value Added Tax Act, 2005.

In exercise of the powers conferred by Section 13 of the Goa Value Added Tax Act, 2005 (Goa Act 9

of 2005) (hereinafter referred to as the “said Act”), read with Rule 52 of the Goa Value Added Tax Rules,

2005, I, the undersigned, 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 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 dealers having their principal place of business across the State of Goa

and coming under the local jurisdiction of any of the eight wards, which are shifted under the exclusive

jurisdiction of LTU upon such registered dealers fulfilling the laid down criteria as given hereinunder.

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

Talukas of Bicholim and Sattari

CCT/12-9/2025-26/942

Date: 30-May-2025

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

343

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

RNI No. GOAENG/2002/6410

Panaji, 30th May, 2025 (Jyaistha 9, 1947)

SERIES II No. 9

PUBLISHED BY AUTHORITY

5

Margao Ward

Talukas of Salcete and Canacona

South Goa

6

Ponda Ward

Taluka of Ponda

7

Vasco-da-Gama Ward

Taluka of Mormugao

8

Curchorem Ward

Talukas of Quepem, Sanguem and Dharbandora

9

Large Taxpayer Unit

(LTU)

A registered dealer under the jurisdiction of any

of above wards shall be shifted under the

exclusive jurisdiction of LTU upon such

registered dealer fulfilling anyone of the

following criterias.

a) A registered Dealer discharging VAT

liability in cash of more than Rs. 1.5

Crores during a financial year;

b) All the casinos operated in the State of Goa

to whom the license is issued under the

Goa Public Gambling Act, 1976;

c) All registered dealers who are under

exclusive jurisdiction of LTU under Goods

and Services Tax (GST) regime for their

GST turnover.

All Districts in

the State of

Goa

10

Headquarters/Head

Office including,

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 dealers from any of the eight

wards to the Large Taxpayer Unit (LTU).

Methodology for shifting registered dealers to LTU

a.

The New Registration under the Goa VAT Act, 2005 shall be issued by the respective

jurisdictional ward office as per the geographical location of dealer’s principle place of

business and no new VAT 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 dealers fulfilling anyone of the above criterion shall be shifted from the

existing ward office to LTU.

Due to any technical reasons if the shifting of such dealers to LTU is delayed, the

existing ward office shall continue to exercise jurisdiction over such registered dealers

till the actual shifting of the dealer in VATSOFT/GOYKAR portal is effected.

c.

A registered dealer once shifted under jurisdiction of LTU shall continue under

exclusive jurisdiction of LTU irrespective of whether such dealer continues to fulfill

above given criteria for subsequent financial years, till the Appropriate Assessing

Authority from LTU passes an Order removing such registered dealer out of LTU

jurisdiction and placing under the jurisdiction of local ward office.

344

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES II No. 9

(EXTRAORDINARY)

30TH MAY, 2025

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.

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

Panaji.

345

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES II No. 9

(EXTRAORDINARY)

30TH MAY, 2025

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