Tax Ward Allocation and Large Taxpayer Unit Jurisdiction in Goa - CCT/26-2/2024-25/2334 - Goa SGST

GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes Order CCT/26-2/2024-25/2334 Read: 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. [Issued u/s. section 4(2) of the Goa Goods and Services Tax Act, 2017 (Goa Act No. 4 of 2017)] 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 above referred orders, 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 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 person 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 hereinunder. Sr. No. Name of the Ward Jurisdiction District (1) (2) (3) (4) 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 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 taxable person under the jurisdiction of any of above wards shall be shifted to under the exclusive jurisdiction of LTU upon such taxable person fulfilling any one of the following criteria s. a) A registered taxable person discharges cumulative SGST liability of more than 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. S. S. Gill, IAS, Commissioner of State Tax, Goa. Panaji, 4th September, 2024.