The Department of Finance, Govt. of Goa on February 27, 2026, notified regarding the verification of the Principal Place of Business of Taxpayers in cases where GST Registration Welcome Letters sent to the given Address are returned undelivered.
The following has been stated:
• The circular provides that where system-generated GST welcome letters sent by registered post are returned undelivered with remarks such as “incorrect address” or “no such person,” the Centralised Registration Cell shall forward such cases within three working days to the jurisdictional State Tax Officer (STO) for immediate field verification.
• The STO shall conduct physical verification of the declared principal and additional places of business, examine uploaded documents, record statements, take photographs, and ascertain the genuineness of the taxpayer’s existence. If the entity is found non-existent or the address fictitious, action for cancellation of registration shall be initiated under Section 29(2) of the GST law; if the taxpayer exists but address discrepancies are found, amendments under Section 28 shall be directed.
• A detailed report shall be submitted within 30 days, and further action must be taken promptly within statutory timelines without awaiting additional instructions. Such taxpayers are to be monitored for at least six months for compliance and suspicious ITC utilisation.
[Notification no. - CST/26-5/CRU/2025-26/5648]
