Goa: GST & labour compliance
Everything that is specific to Goa (गोवा) for GST, professional tax and the Labour Codes — GST state code 30.
- GST state code
- 30
- Registration threshold — goods
- ₹40,00,000
- Registration threshold — services
- ₹20,00,000
- Composition limit (goods)
- ₹1.5 crore
- QRMP GSTR-3B due date
- 22nd of the month after the quarter
- Professional tax
- Slabs not published yet
- Labour Welfare Fund
- ₹60 + ₹180 half-yearly
- Labour Code notifications
- None tracked yet
GST in Goa
A sale where the supplier and the place of supply are both in Goa carries CGST plus SGST, split equally. A sale to a buyer in another state carries IGST instead, and that tax goes to the destination state.
Registration threshold
A business that supplies only goods can stay unregistered up to ₹40,00,000 of aggregate turnover. The higher limit is lost if you supply any taxable service, or deal in ice cream, pan masala or tobacco products; those businesses register at ₹20,00,000.
Inter-state sales of goods need registration from the first rupee, whatever the turnover. Use the registration checker for the other compulsory cases.
Composition scheme
Manufacturers, traders and restaurants in Goa can opt for composition up to ₹1.5 crore of turnover. Service providers have a separate ₹50 lakh limit. Composition dealers cannot sell across state lines or claim input tax credit.
Quarterly returns
Goa is in the first QRMP group, so small taxpayers on quarterly filing submit GSTR-3B by the 22nd of the month after each quarter. Tax for the first two months of the quarter is still paid monthly by the 25th, through form PMT-06.
Reading a Goa GSTIN
Every GSTIN issued in Goa starts with 30. Characters 3 to 12 are the holder's PAN, the 13th counts registrations under that PAN in the state, the 14th is Z by default, and the 15th is a checksum. A GSTIN that starts with 30 but fails the checksum was mistyped. Check one in the GSTIN validator.
Professional tax in Goa
We have not published verified PT slabs for Goa yet — most small states and union territories either levy no PT on salaries or administer it through the local body. Check the Goa commercial tax department for the current position, or start from the state-wise professional tax calculator.
Labour Welfare Fund in Goa
Goa runs a Labour Welfare Fund: ₹60 per employee from the employee and ₹180 from the employer each half-year, deducted in june and december.
By 31 July (for January–June) and 31 January (for July–December), via goaonline.gov.in.
Labour Code rules in Goa
The four Codes are in force nationally from 21 November 2025. Procedures, forms and some thresholds depend on rules framed by each state.
Open the state tracker →Tools for Goa
Frequently asked questions
What is the GST state code of Goa?
30. Every GSTIN registered in Goa begins with 30.
When is quarterly GSTR-3B due in Goa?
QRMP taxpayers in Goa file GSTR-3B by the 22nd of the month after each quarter.
What is the GST registration limit in Goa?
₹40,00,000 for suppliers of goods and ₹20,00,000 for services, based on all-India aggregate turnover.
Is there professional tax in Goa?
We have not published verified PT slabs for Goa yet. Check the Goa commercial tax department for the current rules.
Is there Labour Welfare Fund in Goa?
Yes. Goa deducts ₹60 per employee each half-year.
Where do I track Goa's Labour Code rules?
The state tracker has no verified notifications for Goa yet. Open it to check the current status of all four Codes.