The Commissioner of State Tax, Goa on October 21, 2026, under Section 13(3) of the Goa Value Added Tax Act, 2005, has delegated the powers conferred upon the Commissioner under the first proviso to Section 25(4)(b)(iv) of the Act to the Additional Commissioners of State Tax. The delegated powers shall be exercised in respect of registered dealers falling within their respective jurisdictions and matters specifically allotted or assigned to them.
The Additional Commissioners must exercise these powers strictly in accordance with the provisions of the Goa Value Added Tax Act, 2005, and the rules made thereunder. The notification is deemed to have come into force from October 21, 2026.
[Notification No. CCT/12-2/2026-27/2976]
