PANJIM: The State government has constituted two wards in both the districts to centrally process applications of e-commerce platforms – not having their offices in Goa – to register with the State so as to comply with the provisions under the Goods and Services Tax (GST).
Under Section 52 of Goa GST Act, 2017 read with Rule 12 of the Goa GST Rules, 2017, e-Commerce operators are required to obtain registration as TCS in every State separately where they undertake transactions through their electronic platform. While processing the TCS application, an e-commerce operator should furnish the address of its principal place of business wherever its head office is located in the State.
However, the Finance Department stated, some e-commerce operators supplying goods from outside the State through their electronic platform but do not have their physical presence here. Although their office is not based in Goa, the notification states that such e-commerce operators are also required to obtain State based registration in Goa.
“But, it is noticed that these e-commerce operators are getting it difficult to obtain registration because in the field of State jurisdiction they have no option in the online registration form to select their principal place of business as they do not have such place to mention. In order to inform all concerned, it is hereby notified that Panaji Ward, Panaji-Goa, shall be the specialized/dedicated jurisdiction for the District of North Goa and Margao ward, Margao-Goa, shall be the specialized/dedicated jurisdiction for the District of South Goa to centrally process such applications,” the notification states.
The applicants who do not have any place of business in Goa are asked to select respective ward office, as State jurisdiction in the online application form GST REG-07 in instead of respective Circle of Unit office. “On completion of Part-A of the application, the applicants will proceed to complete Part-B, where they will select respective ward office as the “jurisdictions” as notified vide this order,” it further states.
