The government of Goa on 7th October 2021 has published the Goa Payment of Duty by e-challan Payment Facility Rules, 2021.
As per the rule, All duties payable on the instruments registered before the Registering Officer through the National Generic Document Registration System may be paid by an e-challan payment facility and a printed copy of the e-receipt generated upon such payment shall be pasted on the first page of the instrument presented to the Registering Officer at the time of registration of such instrument.
Further, when an instrument along with the printed copy of the e-receipt pasted on it is presented to the Registering Officer, the Registering Officer shall, before he proceeds to register such instrument, verify the authenticity and validity of such e-receipt in the records maintained by the Directorate of Accounts and confirm that whole of the duty specified therein has been duly paid and after verification of the authenticity and validity of such e-receipt and confirmation of the payment of duty cancel e-receipt in such records maintained by the Directorate of Accounts and also put his remark in such records about the instrument in respect of which such duty has been paid, and make an endorsement on the instrument so that such e-receipt cannot be used again.
