The Department of Finance, Office of the Commissioner of Commercial Taxes of Goa, has issued a Trade Circular vide GVAT No. 2 of 2025-26 dated November 28, 2025 to streamline and clarify the implementation of the Goa (Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement) Act, 2023 (GRATPOS Act), along with its Amendment Act, 2025. The clarification follows the publication of notifications and amendments vide Official Gazette Nos. 46 (dated 18-08-2023), 24 (dated 14-09-2023) and 35 (dated 28-11-2023).
The Trade Circular addresses representations received from dealers and tax practitioners on issues relating to eligibility, application filing and settlement benefits under Form IA, Form II and related provisions of the GRATPOS Act.
Key clarifications issued include:
- Dealers who settled arrears that were part of appeals are eligible for settlement of balance arrears under non-appeal cases as per Notification No. CCT/6-4/GRATPOS/2023-24/262 dated 14-09-2023.
- Form IA is applicable only for settlement in appeal cases. Form II applies exclusively for non-appeal cases, irrespective of whether arrears pertain to pre-assessment or post-assessment.
- Dealers who have already paid tax dues pursuant to the eligibility criteria but whose dues were not settled earlier under the GRATPOS Act, may apply for relief under the amended provisions.
- The last date for filing applications remains 15-12-2023, and applications are to be filed exclusively online.
The Government has clarified that settlements completed prior to the Amendment Act, 2025 will not be reopened, ensuring certainty and operational continuity for stakeholders.
The Department of Finance has appealed to all dealers and authorised tax consultants to take note of the updates and complete their pending settlement applications before the stipulated deadline to avail benefits under the scheme.
For suggestions or clarifications, stakeholders may contact the Department at: dir-ctgs-goa@nic.in
The Trade Circular can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/12/Trade-Circular-02-2025.pdf
