The Government of Goa had earlier, vide Circular No. CCT/26-1/PAN based/2024-25/28012 dated 11th April 2025 (published in the Official Gazette, Series I No. 3, dated 17th April 2025), issued directions for compulsory capturing of PAN details in all registrations, licences, permissions, etc. issued by the Government. Now, Circular No. CCT/26-1/PANbased/2024-25/31745 dated May 12, 2026, partially relaxes those directions for a specific category.
The key distinction between mandatory and exempted PAN capture under the revised circular is as follows:
| Category | Type of Registration / Purpose | PAN Mandatory? | Condition |
|
Exempted |
Registrations, licences, permissions for NON-COMMERCIAL purposes by an individual | No (Exempted) | Only where the applicable Act/Rules do not make PAN compulsory for eligibility |
| Mandatory | Registrations, licences, permissions for COMMERCIAL purposes where applicant has voluntarily obtained PAN or is mandated under relevant Act/Rules | Yes (Mandatory field) |
PAN field in application form shall be kept as mandatory |
All Departments of the Government of Goa are directed to take immediate action for implementation of this Circular and submit a compliance report to the Finance Department within six months from the date of issue of the Circular (i.e., on or before 12th November 2026).
The Circular can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/06/Goa-Department-of-Finance-Circular.pdf
