Porvorim: The commercial tax department said 349 goods and services tax (GST) appeals are currently pending before the appellate authorities of state GST (SGST) Goa. According to information from the state finance department, despite these pending appeals, no dues are outstanding.“Under the GST regime, the taxpayer files a return in Form GSTR-3B only after paying tax dues, interest and late fee. The return cannot be filed on the portal without payment of tax dues,” chief minister Pramod Sawant said, explaining why no GST arrears are pending.In 2022-23, Goa recorded GST collections of Rs 3,536 crore, which rose to Rs 4,059 crore in 2023-24. In 2024-25, total GST mop-up reached Rs 4,424 crore. Provisional figures for 2025-26 stand at Rs 3,694 crore for the period up to Jan.Sawant disclosed the figures in response to an assembly query seeking details of GST arrears and measures taken by the govt to improve revenue collection.In his written reply, Sawant said dues can be claimed from taxpayers after scrutiny of returns or after formal assessments. Taxpayers against whom demand orders are issued can file a first appeal within 120 days of service of the demand.He added that the Centre does not share data on appeals pending before central GST (CGST) authorities with the Goa govt.


