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Legal Central Ministry of Finance Indian Stamp Act, 1899

Government of Goa notifies Goa Payment of Duty by echallan Payment Facility (First Amendment) Rules, 2025

10-Mar-2025 | 35/01/01/2025-RD/1779

Government of Goa via notification dated 10th March 2025 issues Goa Payment of Duty by echallan Payment Facility (First Amendment) Rules, 2025 which will come into force on the date of its publication in the Official Gazette i.e., 10th March 2025.

By virtue of the amendment, following change has been made to Goa Payment of Duty by e-challan Payment Facility Rules 2021:

In place of rule 3 sub-rule (1), the following sub-rule shall be substituted, namely:-

Duties payable on instruments registered with the Registering Officer through the National Generic Document Registration System can be paid using the e-challan payment facility only until 31st March 2025. A printed copy of the receipt generated after such payment must be attached to the first page of the instrument when presenting it to the Registering Officer for registration.

However, if the duty is paid via e-challan before 1st April 2025, the e-challan will remain valid for the registration of that instrument for up to one year from the commencement date of the Goa Payment of Duty by e-challan Payment Facility (First Amendment) Rules, 2025 i.e., 10th March 2025.

For more information, refer to the document attached hereby.

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