The Government of Goa, on November 26, 2025, notified regarding the order assigning Functions to Proper Officers under the Goa Goods and Services Tax Act, 2017.
The following has been stated namely: -
• The Schedule assigns responsibilities under Section 74A:- Under Section 74A(1), functions are assigned to the Deputy Commissioner of State Tax, State Tax Officer, and Assistant State Tax Officer.
• Under Section 74A(2), the same three categories of officers (Deputy Commissioner, State Tax Officer, Assistant State Tax Officer) are designated as Proper Officers.
• 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
[Notification No. CCT/26-2/2025-26/3919]
