The Government of Goa has issued a detailed order mandating property owners to furnish advance information about events organized on their premises that involve the supply of goods or services.
The information to be furnished includes details of the event and venue, identity and contact details of the organizer, PAN and GSTIN (if registered) of the organizer, and self-declaration if the organizer is not registered under GST.
This information must be submitted both via email and in physical form to designated officials, with acknowledgment retained as proof of compliance.
The directive, issued by the Commissioner of State Tax under Sections 151 and 168 of the Goa Goods and Services Tax (GST) Act, 2017, targets a wide range of activities including exhibitions, concerts, fashion shows, trade fairs, seminars, sports events, and other similar gatherings.
The order comes in response to growing concerns that external organizers—particularly those without a fixed place of business in Goa—were conducting short-term events and making taxable supplies without obtaining GST registration. Authorities observed that such entities often evade tax liabilities and disappear after the event, making enforcement difficult.
In several instances, property owners failed to cooperate with tax authorities post-event, further complicating recovery proceedings.
Under the new framework, all owners or persons in possession of premises—whether registered under GST or not—must submit detailed information about any such event at least three days prior to its commencement.
In a stringent provision, the order states that failure to furnish the required information will result in deemed liability on the property owner. In such cases all supplies made during the event will be treated as if made by the property owner. The owner will be liable for tax, interest, and penalties under GST law
Additionally, non-compliance may attract penal action under Sections 122, 124, and 132 of the GST Act, including possible imprisonment of up to six months.
The order reiterates that individuals or entities conducting occasional business in Goa without a fixed place of business must register as Casual Taxable Persons (CTP), irrespective of turnover thresholds. Such registration must be obtained at least five days before commencing business, along with advance payment of estimated tax liability.
The move effectively shifts part of the compliance burden onto property owners, requiring them to verify the tax credentials of event organizers. At the same time, it obligates GST officials to proactively monitor such events and ensure timely compliance by conducting inspections where necessary.
Notification Details
Order No. CCT/26-2/GST/Instructions/2025-26/5802
Date: 10/03/2026
