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THE GOA GOODS AND SERVICES TAX ACT, 2017 Notification
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Body Order No. CCT/26-2/2021-22/234, Dated, 29th April, 2022

In exercise of the powers conferred by sub-section (1) of Section 5 read with Clause (91) of Section 2 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the "said Act"), the rules framed thereunder, and in suppression of the Order No. CCT/26-2/2017-18/4124 dated 29th November, 2017, published in Official Gazette, Extraordinary No. 2, Series II No. 34 dated 29th November, 2017, the Commissioner of State Tax, hereby assigns the functions to be performed under said Act by a proper officer as defined in clause (91) of Section 2 under different sections of the said Act mentioned in the entries in Column (2) of the Schedule below to the Proper Officers specified in the corresponding entries in Column (3) thereof, subject to the condition that the functions hereby assigned shall be performed only within their jurisdiction unless otherwise directed in this behalf.

SCHEDULE

Sr. No. Functions under Section of the said Act or rules made thereunder Proper Officer

1

2

3

1.

Section 10, sub-section (5) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

2.

Section 22 to Section 26 read with rule/s 8 to 26 of the Goa GST Rules, 2017 State Tax Officer/Assistant State Tax Officer.

3.

Section 27, Proviso to sub-section (1) State Tax Officer/Assistant State Tax Officer.

4.

Section 28, sub-section (1) State Tax Officer/Assistant State Tax Officer.

5.

Section 28, sub-section (2) State Tax Officer/Assistant State Tax Officer.

6.

Section 29, sub-section (1) State Tax Officer/Assistant State Tax Officer.

7.

Section 29, sub-section (2) State Tax Officer/Assistant State Tax Officer.

8.

Section 30, sub-section (1) State Tax Officer/Assistant State Tax Officer.

9.

Section 30, sub-section (2) State Tax Officer/Assistant State Tax Officer.

10.

Section 35, sub-section (6) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

11.

Section 46 State Tax Officer/Assistant State Tax Officer.

12.

Section 47, sub-section (1) State Tax Officer/Assistant State Tax Officer.

13.

Section 47, sub-section (2) State Tax Officer/Assistant State Tax Officer.

14.

Section 50 State Tax Officer/Assistant State Tax Officer.

15.

Section 51, sub-section (7) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

16.

Section 52, sub-section (12) Additional Commissioner of State Tax/Deputy Commissioner of State Tax.

17.

Section 52, sub-section (14) Additional Commissioner of State Tax/Deputy Commissioner of State Tax.

18.

Section 54, sub-section (4) Deputy Commissioner of State Tax.

19.

Section 54, sub-section (5) Deputy Commissioner of State Tax.

20.

Section 54, sub-section (6) Deputy Commissioner of State Tax.

21.

Section 54, sub-section (7) Deputy Commissioner of State Tax.

22.

Section 54, sub-section (10) Deputy Commissioner of State Tax.

23.

Section 54, sub-section (11) Additional Commissioner of State Tax/Deputy Commissioner of State Tax.

24.

Explanation to Section 56 Deputy Commissioner of State Tax.

25.

Section 60, sub-section (1) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

26.

Section 60, sub-section (2) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

27.

Section 60, sub-section (3) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

28.

Section 61, sub-section (1) State Tax Officer/Assistant State Tax Officer.

29.

Section 61, sub-section (2) State Tax Officer/Assistant State Tax Officer.

30.

Section 61, sub-section (3) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

31.

Section 62, sub-section (1) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

32.

Section 62, sub-section (2) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

33.

Section 63 Deputy Commissioner of State Tax /State Tax Officer/ /Assistant State Tax Officer.

34.

Section 64, sub-section (1) Deputy Commissioner of State Tax/State Tax Officer / /Assistant State Tax Officer.

35.

Section 65, sub-section (6) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

36.

Section 65, sub-section (7) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

37.

Section 66, sub-section (1) Additional Commissioner of State Tax/Deputy Commissioner of State Tax.

38.

Section 66, sub-section (2) Additional Commissioner of State Tax/Deputy Commissioner of State Tax.

39.

Section 66, sub-section (6) Deputy Commissioner of State Tax.

40.

Section 67, sub-section (1) Additional Commissioner of State Tax/Deputy Commissioner of State Tax/State Tax Officer/Assistant State Tax Officer/State Tax Inspector with prior written authority issued by Additional Commissioner/Deputy Commissioner/State Tax Officer/Assistant State Tax Officer.

41.

Section 67, sub-section (2) Additional Commissioner of State Tax/Deputy Commissioner of State Tax /State Tax Officer/Assistant State Tax Officer.

42.

Section 67, Proviso to sub-section 2 Additional Commissioner of State Tax/Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

43.

Section 67, sub-section (5) Additional Commissioner of State Tax/Deputy Commissioner of State Tax/State Tax Officer/ Assistant State Tax Officer.

44.

Section 67, sub-section (7) Commissioner of State Tax.

45.

Section 67, sub-section (8) Additional Commissioner of State Tax/Deputy Commissioner of State Tax /State Tax Officer/Assistant State Tax Officer (subject to approval from Commissioner by administrative order).

46.

Section 67, sub-section (9) Additional Commissioner of State Tax/Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

47.

Section 67, sub-section (10) Additional Commissioner of State Tax/Deputy Commissioner of State Tax/State Tax Officer/ Assistant State Tax Officer.

48.

Section 67, sub-section (11) Additional Commissioner of State Tax/Deputy Commissioner of State Tax/State Tax Officer/Assistant State Tax Officer.

49.

Section 68, sub-section (3) Additional Commissioner of State Tax/Deputy Commissioner of State Tax/State Tax Officer/Assistant State Tax Officer.

50.

Section 69, sub-section (1) Additional Commissioner of State Tax/Deputy Commissioner of State Tax.

51.

Section 70, sub-section (1) Additional Commissioner of State Tax/Deputy Commissioner of State Tax/State Tax Officer/ Assistant State Tax Officer.

52.

Section 71, sub-section (1) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer/State Tax Inspector with prior written authority issued by Additional CST/ /DCST/STO/ASTO.

53.

Section 73, sub-section (1) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

54.

Section 73, sub-section (1) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

55.

Section 73, sub-section (3) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

56.

Section 73, sub-section (5) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

57.

Section 73, sub-section (6) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

58.

Section 73, sub-section (7) Deputy Commissioner of State Tax/State Tax Officer/ Assistant State Tax Officer.

59.

Section 73, sub-section (9) Deputy Commissioner of State Tax/State Tax Officer//Assistant State Tax Officer.

60.

Section 73, sub-section (10) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

61.

Section 74, sub-section (1) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

62.

Section 74, sub-section (2) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

63.

Section 74, sub-section (3) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

64.

Section 74, sub-section (5) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

65.

Section 74, sub-section (6) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

66.

Section 74, sub-section (7) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

67.

Section 74, sub-section (9) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

68.

Section 74, sub-section (10) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

69.

Section 75, sub-section (2) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

70.

Section 75, sub-section (5) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

71.

Section 75, sub-section (6) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

72.

Section 75, sub-section (8) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

73.

Section 76, sub-section (2) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

74.

Section 76, sub-section (3) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

75.

Section 76, sub-section (6) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

76.

Section 76, sub-section (8) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

77.

Section 78 Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

78.

Section 79, sub-section (1) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

79.

Section 79, sub-section (3) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

80.

Section 79, sub-section (4) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

81.

Proviso to Section 81 Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

82.

Section 84 Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

83.

Section 88, sub-section (2) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

84.

Section 88, sub-section (3) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

85.

Section 90 Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

86.

Section 107 Additional Commissioner of State Tax (Appeals)/Deputy Commissioner of State Tax (Appeals).

87.

Section 107, sub-section (2) Additional Commissioner of State Tax.

88.

Section 108 Commissioner of State Tax.

89.

Section 112 Commissioner of State Tax/Additional Commissioner of State Tax.

90.

Section 113, sub-section (3) Commissioner of State Tax/Additional Commissioner of State Tax/Deputy Commissioner of State Tax.

91.

Section 122 Additional Commissioner of State Tax/Deputy Commissioner of State Tax/State Tax Officer/Assistant State Tax Officer.

92.

Section 123 Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

93.

Section 124 Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

94.

Section 125 Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

95.

Section 126, sub-section (5) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

96.

Section 126, sub-section (6) Deputy Commissioner of State Tax.

97.

Section 127 Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

98.

Section 129, sub-section (3) Deputy Commissioner of State Tax/State Tax Officer/ Assistant State Tax Officer.

99.

Section 129, sub-section (6) Additional Commissioner of State Tax/Deputy Commissioner of State Tax /State Tax Officer/Assistant State Tax Officer.

100.

Section 129, Proviso to sub-section (6) Additional Commissioner of State Tax/Deputy Commissioner of State Tax /State Tax Officer/Assistant State Tax Officer.

101.

Section 130, sub-section (1) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

102.

Section 130, sub-section (2) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

103.

Section 130, sub-section (4) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

104.

Section 130, sub-section (6) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

105.

Section 130, sub-section (7) Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

106.

Section 132, sub-section (6) Commissioner of State Tax of State Tax.

107.

Section 134 Commissioner of State Tax of State Tax.

108.

Section 138 Commissioner of State Tax of State Tax.

109.

Section 139 Deputy Commissioner of State Tax/State Tax Officer/ /Assistant State Tax Officer.

110.

Section 141, sub-section (1) Commissioner of State Tax of State Tax.

111.

Section 141, sub-section (2) Commissioner of State Tax of State Tax.

112.

Section 142, sub-section (1) State Tax Officer/Assistant State Tax Officer.

113.

Section 142, sub-section (12) Commissioner of State Tax.

114.

Section 153 Additional Commissioner of State Tax/Deputy Commissioner of State Tax.

115.

Section 154 Deputy Commissioner /State Tax Officer/Assistant State Tax Officer.

116.

Section 159, sub-section (1) Additional Commissioner of State Tax/Deputy Commissioner of State Tax.

117.

Section 161 Commissioner of State Tax/Additional Commissioner of State Tax/Deputy Commissioner of State Tax /State Tax Officer/Assistant State Tax Officer.

118.

Section 163 Deputy Commissioner of State Tax /State Tax Officer/ /Assistant State Tax Officer.

The powers and duties assigned by this order shall be exercised subject to such conditions and restrictions as the Commissioner may impose from time to time.

This Order shall be deemed to have come into force from the 1st day of July, 2017, except for entry at serial number 2 in the Schedule hereinabove, for which it shall be deemed to have come into force from the 22nd day of June, 2017.

Hemant Kumar, IAS,

Commissioner of State Tax.