Goa Shifts GST Responsibility to Property Owners for Event-Linked Supplies

The Government of Goa has issued a stringent order under the Goa Goods and Services Tax Act, 2017, which substantially alters compliance obligations for owners of immovable property used for commercial events. The order places a proactive duty on property owners to disclose details of events held on their premises and, in cases of non-compliance, treats them as the deemed suppliers for GST purposes.

This measure is aimed at plugging revenue leakages arising from short-duration events conducted by outside organizers who often do not obtain GST registration and subsequently disappear, making tax recovery practically impossible.

Statutory Basis of the Order

The order has been issued by the Commissioner of State Tax, Goa, in exercise of powers under:

  • Section 151 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), which empowers the authority to call for information
  • Section 168 of the Goa Goods and Services Tax Act, 2017, to ensure uniform implementation of GST law across the State

The directive is formally titled:

“Calling of information in respect of supply of goods/services from premises of persons in the State of Goa.”

and is contained in Order No. CCT/26-2/GST/Instructions/2025-26/5802 dated 10-Mar-2026 issued by the Commissioner of State Tax, Goa.

Scope: Events and Activities Covered

The order casts a wide net and applies to practically all commercial, entertainment, and promotional events involving, or likely to involve, taxable supply of goods and/or services from premises within Goa.

Events falling within the ambit

The following types of activities, among others, have been specifically mentioned:

  • Fashion shows
  • Celebrity/celebrities events
  • Music nights and musical performances
  • Seminars and conferences
  • Exhibitions and trade fairs
  • Circus
  • Theatrical performances including drama or dance
  • Award functions and pageants
  • Concerts
  • Recognized sports events
  • Planetarium events
  • Mela and fairs
  • Artistic and theatrical performances
  • Any similar events or activities by whatever name called

If such events are organized using any immovable property/premises/buildings/enclosed spaces/land located in Goa, and they involve or are likely to involve supply of goods or services, the obligations under this order are triggered.

GST Registration Requirements: Background

To understand the rationale and operation of this order, the Commissioner has briefly restated the underlying registration provisions under the GST framework.

Threshold-based registration

As per Section 22 of the Central Goods and Services Tax Act, 2017 and the Goa Goods and Services Tax Act, 2017:

  • A person supplying only goods is required to obtain registration in Goa if aggregate turnover exceeds ₹ 40,00,000/- in a financial year.
  • A person supplying services, or both goods and services, must obtain registration if aggregate turnover exceeds ₹ 20,00,000/- in a financial year, subject to conditions and exemptions under GST law.

Additional place of business for existing registrants

Where a person is already registered under GST in Goa and participates in an event, sale, or exhibition from a place other than the registered principal or additional place of business, then:

  • Such additional premises must be added as a new additional place of business under the existing registration.
  • This has to be done in accordance with Section 28 of the GST Act and the applicable GST Rules.

Casual Taxable Person – Mandatory registration

The order reiterates the position under Section 2(20) read with Section 24 of GST law:

  • Any person making taxable supplies in a State where he does not have a fixed place of business must compulsorily obtain registration as a Casual Taxable Person (CTP), regardless of turnover.

A Casual Taxable Person (CTP) is defined as a person who:

  • Occasionally undertakes taxable supply of goods or services in a State where there is no fixed place of business.

Such a person must:

  1. Apply for registration at least five days before commencement of business in Goa through Form GST REG-01 on the GST common portal managed by M/s. Goods and Services Tax Network (GSTN); and
  2. Deposit the estimated tax liability in advance at the time of filing the registration application.

Problem Identified: Event Organizers Without GST Registration

The order notes a pattern of tax evasion in Goa involving: