The Office of the Commissioner of State Tax, Goa has issued Order No. CCT/26-2/2025-26/3919 dated November 26, 2025, to strengthening the administrative mechanism under the Goa Goods and Services Tax Act, 2017. The order, notified on 26th November 2025, assigns additional statutory functions to designated Proper Officers under Section 74A of the GST Act.
This decision has been undertaken in continuation of earlier orders dated 29th November 2017 and 29th April 2022, with the objective of ensuring smooth and efficient implementation of provisions under the GST framework.
As per the notification, the powers and responsibilities under Section 74A sub-sections (1), (2), (3), (5), (6), (7), (9), and (10) of the Act have been vested in Deputy Commissioners of State Tax, State Tax Officers and Assistant State Tax Officers, to be exercised within their jurisdiction unless otherwise directed.
| Sr. No. | Functions under Section of the said Act or rules made thereunder | Proper Officer |
| 119 | Section 74A, sub-section (1) | Deputy Commissioner of State Tax / State Tax Officer / Assistant State Tax Officer |
| 120 | Section 74A, sub-section (2) | Deputy Commissioner of State Tax / State Tax Officer / Assistant State Tax Officer |
| 121 | Section 74A, sub-section (2) | Deputy Commissioner of State Tax / State Tax Officer / Assistant State Tax Officer |
| 122 | Section 74A, sub-section (2) | Deputy Commissioner of State Tax / State Tax Officer / Assistant State Tax Officer |
| 123 | Section 74A, sub-section (2) | Deputy Commissioner of State Tax / State Tax Officer / Assistant State Tax Officer |
| 124 | Section 74A, sub-section (2) | Deputy Commissioner of State Tax / State Tax Officer / Assistant State Tax Officer |
| 125 | Section 74A, sub-section (2) | Deputy Commissioner of State Tax / State Tax Officer / Assistant State Tax Officer |
| 126 | Section 74A, sub-section (2) | Deputy Commissioner of State Tax / State Tax Officer / Assistant State Tax Officer |
These functions are in addition to the duties previously assigned to Proper Officers under the order dated 29th April 2022. The Commissioner has clarified that the exercise of assigned powers will remain subject to conditions and restrictions that may be prescribed periodically.
The order comes into effect retrospectively from 1st November 2024, ensuring continuity and legal validity in GST administration across the State.
The Order can be accessed at: https://goaprintingpress.gov.in/downloads/2526/2526-34-SII-EOG-2.pdf
