Goa Govt Issues Order Mandating Prior Intimation for Events to Curb GST Evasion; Fixes Liability on Property Owners for Non-Compliance

The Office of the Commissioner of Commercial Taxes, Goa has issued an Order No. CCT/26-2/GST/Instructions/2025-26/5802 dated March 10, 2026, under Section 151 read with Section 168 of the Goa Goods and Services Tax Act, 2017, mandating furnishing of prior information in respect of supply of goods and services from premises in the State of Goa.

The order has been issued in view of instances where event organizers, exhibitions, concerts, trade fairs, and other temporary business activities are conducted in the State by persons—particularly from outside Goa—without obtaining proper GST registration, especially as Casual Taxable Persons (CTP), resulting in tax evasion and revenue leakage.

To address this, the Government has directed that owners or persons in possession of premises where such events are organized and must furnish detailed information regarding the event and the organizer to the designated GST authorities at least three days prior to commencement of the event. This includes details such as PAN, GSTIN (if available), registration status, and event particulars. In case the organizer is unregistered, a self-declaration to that effect must be obtained and submitted.

The order further stipulates strict consequences for non-compliance. In cases where the required information is not furnished within the prescribed timeline, any supply made during such events shall be deemed to have been made by the owner of the premises, and the entire tax liability along with applicable interest and penalty shall be recovered from such owner.

Additionally, non-compliance may attract penal provisions under Sections 122, 124, and 132 of the GST Act, including prosecution. Jurisdictional officers have been directed to conduct verification, monitor such events, and ensure compliance with GST registration and tax payment requirements.

This order aims to strengthen enforcement mechanisms, ensure accountability of property owners and event organizers, and prevent tax evasion in event-based economic activities, thereby safeguarding government revenue.

The Order can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/03/Goa-2526-49-SII-EOG-5.pdf