Goa State Logistics and Warehousing Incentives Scheme: Subsidy towards Upgradation in Logistics Management Software

A one-time reimbursement equating to 50% of the expenditure incurred on the purchase and installation of logistics management software.

The reimbursement is capped at ₹2,00,000/- per installation for each entity.

The scope of Logistics Management Software eligible for subsidy encompasses, but is not limited to, the following systems: Transportation Management System (TMS), Warehouse Management System (WMS), Fleet Management System, Hub Management System, Route optimization software, Reverse logistics software, and Rating and Billing system for logistics and warehousing units.

The installed software must directly contribute to the efficiency of logistics, transportation, shipping, freight forwarding, or warehousing operations to qualify for the incentive.

Conditions

This is a one-time reimbursement.

Each entity is entitled to benefit from this scheme once per year.

The claims pertain to expenses incurred after the official announcement of the Logistics and Warehousing Policy 2023.

The benefits under this scheme are subject to first come first serve basis subject to availability of funds in a particular fiscal year.

Continuation

The entity must submit all necessary reports, information, and documents specified under the scheme or as required or directed by the Directorate of Industries, Trade and Commerce (DITC), time to time or as and when required.

The entity must allow and/or grant free access to any official authorized by the Directorate of Industries, Trade and Commerce for conducting inspection/supervision of the unit or the registers or holding discussions with the employed employees for ensuring proper utilization of the financial incentives/subsidies granted by the State Government.

The entity undertakes to refund 10 times the concessions claimed if found obtained by misrepresentation of facts or in case of misuse.

The applicant must be a non-mega industry (projects with investment of less than ₹100,00,00,000/- and/or employment generation of less than 1,000 Goans).

The applicant must own a business unit in Goa and provide Logistics and Warehousing services in Goa.

The applicant must be a Logistics and Warehousing services provider.

The applicant must possess a Permanent Account Number (PAN).

The applicant must regularly file the Income Tax Returns in the name of the legal entity (proprietor in the case of sole proprietorship, firm in case of partnership, and in the name of the company in case of Private Limited companies, etc.).

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 the software upgrade post the date of launch of the Logistics and Warehousing Policy 2023.

The applicant must ensure the installed software directly contributes to the efficiency of logistics, transportation, shipping, freight forwarding, or warehousing operations.

The applicant must not have claimed a similar benefit under any other scheme/program of State or Central Government.

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).

Quantum of Benefit Criteria

The quantum of benefit shall be defined by the proportion of Goan employees on payrolls:

The applicant must have 60% or above Goan employment to receive 100% of the benefit.

The applicant must have more than 40% but less than 60% Goan employment to receive 80% of the benefit.

The applicant must have less than 40% Goan employment to be ineligible.

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 Processes

Step 1: Query Resolution (if required)

On receipt of the application, the Directorate of Industries, Trade and Commerce (DITC) should raise a query to the applicant for any shortfall in the application form and the documents submitted.

Step 2: Verification and Inspection Designation

Upon successful verification of the application and submitted documents, the DITC should designate an official to inspect the Entity and verify all records/documents as per the operational guidelines and checklist (Annexure X).

Step 5: Inspection Report Upload

The inspecting officers must upload the inspection reports in the portal within 48 hours.

Step 6: Due Diligence by Goa Investment Promotion and Facilitation Board (Goa-IPB)

After receipt of the Inspection Report, the application is marked to the Chief Executive Officer, Goa Investment Promotion and Facilitation Board, for due diligence.

Step 7: Appraisal Note Preparation

After receiving the recommendation from the Chief Executive Officer (Goa-IPB), the DITC will prepare the appraisal note for the case for placing before the Incentive Review Committee.

Step 8: Scrutiny and Sanction by the Incentive Review Committee

The DITC will call for the Incentive Review Committee meeting, which will deliberate on the incentive application, scrutinize the claim, and sanction the incentive.

Disbursement

After receiving the Incentive Review Committee recommendations, the DITC will prepare the approval note for placing before the Accounts Department for disbursing incentives. All sanctioned claims will be organized chronologically and disbursed to the respective entities.

Timeline: The processing of the application and the disbursement of the incentive amount will be completed within a maximum period of 90 days from the date of the application received.

For ANNEXURE-I

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 & 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.

Annual Report Of The Promoter Company/Companies.

Board Resolution/Partnership Deed.

Certificate By Chartered Accountant For Not Applying For Any Reimbursement Listed In ‘The Goa State Logistics & Warehousing Incentives Scheme, 2025’, Under Any Other Government Schemes.

A 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.

A 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) Shall Be Submitted By The Applicant.

Consent To Operate From Goa State Pollution Control Board.

First Sale Bill & First Transaction Copy (Required to determine the Date of Commencement of Commercial Operations).

Sale Bill & Transaction Copy Of The Sixth Month From The Date Of Commencement Of Commercial Operations (Required to verify continuous operations).

For ANNEXURE-V

Invoices And Receipts Of Purchase And Installation Of New Version Of Logistics Management Software To Support The Claim Amount.

Invoices And Receipts Of Purchase And Installation Of Old Version Of Logistics Management Software (In Case Of Upgradation).

Scope Of Work Of The Agency Installing The Software.

GST Invoice Copy Of The Agency.