Goa State Logistics and Warehousing Incentives Scheme: Subsidy towards Upgradation in Quality
State: Goa
Ministry: null
Department: Commercial Taxes Department
Category: Business & Entrepreneurship
Beneficiary Type: Business Entity

The scheme aims to support environmentally sustainable industrial development while accelerating investment in Goa. The scheme provides a one-time reimbursement equal to 50% of the expenses incurred for establishing a Quality Management System, capped at ₹5,00,000/- per Entity.

Benefits:
- Entities are entitled to a one-time reimbursement equating to 50% of the expenses incurred for the establishment of a Quality Management System.
- The provision is capped at ₹5,00,000/- (Indian Rupees five Lakh) per Entity.

- The expenditure incurred for availing Quality Certifications shall be deemed as costs associated with the implementation of a Quality Management System.
- Quality Certifications acquired from recognized National and International bodies, encompassing both Governmental and Private organizations, are eligible for the incentive.
- Costs associated with travel, food, and lodging, if any, are excluded from this benefit.
- The incentive amount shall be disbursed subsequent to the acquisition of the relevant certification.

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##### ***Conditions***

- The benefits under this scheme are subject to a first come first serve basis.
- The reimbursement is subject to the availability of funds in a particular fiscal year.
- The quantum of benefit is defined by the proportion of Goan employees on payrolls:

1. 100% benefit if 60% or above employees are Goan.
1. 80% benefit if more than 40% but less than 60% employees are Goan.

- The Quality Certifications must reflect that the Entity&#39;s operational processes or services adhere to specified quality benchmarks.
- The Quality Certifications should also signify the Entity&#39;s dedication to quality assurance and ongoing enhancement.

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Eligibility:
- The applicant must be classified as a non-mega industry.
- The applicant must own a business unit in Goa.
- The applicant must provide Logistics and Warehousing services in Goa.
- The applicant must be a Logistics and Warehousing services provider.
- The applicant must have Permanent Account Number (PAN).
- The applicant must regularly file Income Tax Returns in the name of the legal entity.
- The applicant must be in continuous operations for a minimum period of six months post the date of notification of the Logistics and Warehousing Policy 2023.
- The applicant must have incurred the expenses for quality upgradation post the date of launch of the Logistics and Warehousing Policy 2023.
- The applicant must provide a minimum of 40% local employment (employees who are employed continuously during the claim year and are on the payroll of the unit for that year shall be considered).
- The applicant must apply for the subsidy only post acquiring the Quality Certifications.

##### ***Preference/Priority***
Entities owned by Scheduled Caste/Scheduled Tribe/Women Entrepreneurs must explicitly state their category when applying for incentives under various schemes on the Goa Online Portal.
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Application Process:
[Online]
*The entity who wishes to avail incentives must first be registered on the Goa Online portal (www.goaonline.gov.in) and must have already obtained necessary business approvals through the portal.
Step 1: Visit the Official Web Portal of Goa Online. At the top right corner, click "Register".
Step 2: On the next page, verify your Email ID and Mobile Number using OTP. You will be redirected to the Registration Page.
Step 3: On the Registration Page, fill in all the mandatory fields of the registration form. Create a Login Name and a strong Password. Carefully read the Declaration and the Terms & Conditions, and tick the checkboxes. Fill in the Captcha Code, and click "Register/Signup".
Step 4: Login to the website using your Login Name and Password. Fill in the Captcha Code, and click "Login".
Step 5: In the top ribbon, click on "Services", then click on "IT Services". Click on "Incentives on Logistics and Warehousing Sector". You will be taken to the application form for the scheme. Fill in all the mandatory fields and upload all the mandatory documents.
Step 6: Submit the application. A unique registration number will be generated. Note this number for future reference.
Post-Application ProcessStep 1: Upon receipt of the application, the Directorate of Industries, Trade and Commerce should raise queries to the applicant for any shortfall in the application form and the documents submitted.
Step 2: Upon successful verification of the application and documents, the Directorate of Industries, Trade and Commerce will designate an official to inspect the Entity and verify all records/documents as per the verification-cum-recommendation checklist (Annexure X). The inspecting officers must verify if pictorial frames displayed mention the certification availed, check the category of services, and note the date of issue and expiry of the certification. The inspection report must be uploaded to the portal within 48 hours.
Step 3: After receiving the Inspection Report, the application is marked to the Chief Executive Officer, Goa Investment Promotion and Facilitation Board (Goa-IPB) for due diligence. Following the recommendation from the Chief Executive Officer (Goa-IPB), the Directorate of Industries, Trade and Commerce will prepare the appraisal note for presentation before the Incentive Review Committee.
Step 4: The Directorate of Industries, Trade and Commerce will call for the Incentive Review Committee meeting to deliberate on the application, scrutinize the claim, and sanction the incentive.
DisbursementAfter receiving the Incentive Review Committee recommendations, the Directorate of Industries, Trade and Commerce prepares the approval note for the Accounts Department for disbursing incentives. The entire process, from application receipt to amount disbursement, will be completed within a maximum period of 90 days.

Documents Required:
Invoices And Receipts Of Fees Paid For Certifications To Support The Claim Amount.
Copy Of The Quality Certificate For Which Reimbursement Has Been Applied.
Chartered Accountant Certificate Of Expenditure (In Original) Giving The Details Along With Bills And Vouchers And Proof Of Payment.
Name, Logo, And Number Of The Accreditation Body/Board Of The Organization Issuing The Certification.
Aadhaar Of Proprietor (In Case Of Proprietorship, Managing Director In Case Of Partnership Firm, Company (Limited Liability Partnership), Co-Operative Society, Trust).
Authority Letter/Power Of Attorney For Availing Incentives (In Case Of Partnership And Companies Only).
Permanent Account Number Of The Business.
Trade License.
Shop And Establishment License/Factory License/Property Tax Number.
Electricity Bill In The Name Of The Unit.
Goods and Services Tax Certificate.
Registration Certificate.
Land Lease/Sale Agreement/Sale Deed.
Board Resolution/Partnership Deed.
Certificate By Chartered Accountant For Not Applying For Any Reimbursement Listed In ‘The Goa State Logistics And Warehousing Incentives Scheme, 2025’, Under Any Other Government Schemes.
Copy Of Payroll Of The Unit Highlighting The Number Of Total Employees And Monthly Salaries Paid To Them In That Year.
Copy Of Employees' Provident Fund/Employees' State Insurance Registration.
Certificate From Chartered Accountant Giving Details Of Salary Paid To The Employees Unit-Wise (In Case Of More Than One Unit Of Any Kind Of The Same Entity).
Consent To Operate From Goa State Pollution Control Board.
First Sale Bill And First Transaction Copy.
Sale Bill And Transaction Copy Of The Sixth Month From The Date Of Commencement Of Commercial Operations.
Cancelled Cheque Leaf (For Disbursement).
Chartered Accountant Certified Details Of Shareholding Pattern For Paid-Up Capital (For Women Entrepreneurs Only).
Caste Certificate (In Case Of Scheduled Caste/Scheduled Tribe Entrepreneurs).