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

Description
The “Goa State Logistics and Warehousing Incentives Scheme” was launched by the Department of Industries, Government of Goa. The scheme aims to provide financial assistance for the development of the logistics and warehousing industry in the State. The “Subsidy towards Upgradation in Logistics Management Software” component of the scheme provides financial assistance for the development of the logistics and warehousing industry in the State. The scheme provides a one-time reimbursement covering 50% of the expenditure incurred on the purchase and installation of logistics management software, which is capped at ₹2,00,000/- per installation for each entity, provided the installed software directly contributes to the efficiency of logistics, transportation, shipping, freight forwarding, or warehousing operations. The scheme is implemented by the Directorate of Industries, Trade and Commerce DITC . The applications for this scheme are accepted through the Goa online single-window system.

Exclusions
• Recurring expenses such as monthly or annual subscription or maintenance fees are not covered by this subsidy.
• The subsidy provided herein does not extend to the costs associated with software for tracking devices installed in goods carriers.
• The incentive is confined to the initial outlay for the software and its installation.

Benefits
• 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.
• 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.
• 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.

Eligibility Criteria
1. - 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).
2. - The applicant must own a business unit in Goa and provide Logistics and Warehousing services in Goa.
3. - The applicant must be a Logistics and Warehousing services provider.
4. - The applicant must possess a Permanent Account Number (PAN).
5. - 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.).
6. - 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.
7. - The applicant must have incurred the expenses for the software upgrade post the date of launch of the Logistics and Warehousing Policy 2023.
8. - The applicant must ensure the installed software directly contributes to the efficiency of logistics, transportation, shipping, freight forwarding, or warehousing operations.
9. - The applicant must not have claimed a similar benefit under any other scheme/program of State or Central Government.
10. - 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).
11. ##### ***Quantum of Benefit Criteria***
12. The quantum of benefit shall be defined by the proportion of Goan employees on payrolls:
13. - The applicant must have 60% or above Goan employment to receive 100% of the benefit.
14. - The applicant must have more than 40% but less than 60% Goan employment to receive 80% of the benefit.
15. - The applicant must have less than 40% Goan employment to be ineligible.
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Application Process
Step 1: *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.
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 2: Step 1: Visit the Official Web Portal of Goa Online. At the top right corner, click "Register".
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Step 1: Visit the Official Web Portal of Goa Online. At the top right corner, click "Register".

Step 3: Step 2: On the next page, verify your Email ID and Mobile Number using OTP. You will be redirected to the Registration Page.
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Step 2: On the next page, verify your Email ID and Mobile Number using OTP. You will be redirected to the Registration Page.

Step 4: 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, a…
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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 5: Step 4: Login to the website using your Login Name and Password. Fill in the Captcha Code, and click "Login".
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Step 4: Login to the website using your Login Name and Password. Fill in the Captcha Code, and click "Login".

Step 6: 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 m…
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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 7: Step 6: Submit the application. A unique registration number will be generated. Note this number for future reference.
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Step 6: Submit the application. A unique registration number will be generated. Note this number for future reference.

Step 8: Step 1: Query Resolution (if required)
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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 9: Step 2: Verification and Inspection Designation
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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 10: Step 5: Inspection Report Upload
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The inspecting officers must upload the inspection reports in the portal within 48 hours.

Step 11: Step 6: Due Diligence by Goa Investment Promotion and Facilitation Board (Goa-IPB)
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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 12: Step 7: Appraisal Note Preparation
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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 13: Step 8: Scrutiny and Sanction by the Incentive Review Committee
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The DITC will call for the Incentive Review Committee meeting, which will deliberate on the incentive application, scrutinize the claim, and sanction the incentive.
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.

Required Documents
• 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).
• 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.

Frequently Asked Questions
Q: What mandatory financial documentation or tax requirements must the entity possess and maintain compliance with to be considered an eligible applicant for these incentives?
A: All entities applying must possess a Permanent Account Number (PAN) and must ensure they regularly file the Income Tax Returns using the name of the legal entity that is applying for the benefits.
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Q: After submitting a complete application for any financial incentive under the umbrella scheme, what is the maximum time period generally required for the application to be fully processed and the benefit funds to be disbursed?
A: The entire processing of the application and the disbursement of the incentive amount will be completed within a maximum period of 90 days, calculated from the date the application was formally received by the Directorate of Industries, Trade and Commerce.
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Q: Is there a mandatory requirement regarding the percentage of local employment that my entity must maintain on its official payrolls to qualify for support under this incentives scheme?
A: Yes, the entity must ensure the provision of a minimum of 40% local employment. This condition considers employees who are continuously employed and maintained on the unit’s payroll during the claim year.
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Q: If I have received financial assistance or similar benefits for the same purpose from any program managed by the Central or State Government previously, will I still be considered eligible?
A: No, this scheme is not applicable to any entity that has already claimed a similar benefit or incentive for the same purpose under any other existing scheme or program managed by either the State Government or the Central Government.
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Q: What potential legal repercussions or mandatory refund requirements exist if it is later discovered that an entity obtained financial incentives through the submission of false or incorrect information?
A: If incentives were obtained through misrepresentation of facts or in case of misuse, the financial incentive shall be revoked, and the entity undertakes to refund 10 times the concessions claimed.
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Q: What additional steps must I take if my entity is owned by a woman entrepreneur or an entrepreneur belonging to the Schedule Caste or Schedule Tribe communities to ensure appropriate consideration?
A: Entities owned by Women Entrepreneurs or those belonging to Schedule Caste/Schedule Tribe communities must explicitly declare their category when submitting the application for incentives on the Goa Online Portal and provide all necessary required documentation.
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Q: Since governmental funds are finite, how are applications reviewed and prioritized when multiple entities apply for incentives simultaneously within a given fiscal year?
A: The benefits under this scheme are subject to the availability of sufficient funds during a particular fiscal year and are generally processed based on the principle of first come first serve.
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Q: Is there a mandatory prerequisite for both new and existing units detailing the minimum required period of continuous commercial operations immediately following the announcement of the Policy?
A: Yes, all eligible entities must have been in continuous operations for a minimum period of six months subsequent to the official date of notification of the Logistics and Warehousing Policy 2023.
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Q: How is the final value of the sanctioned financial benefit determined, specifically based on the entity’s ability to meet the prescribed targets for Goan employment on its payrolls?
A: If Goan employment is 60% or above, the entity receives 100% of the calculated benefit, but if it is more than 40% yet less than 60%, the entity receives 80% of the calculated benefit, otherwise the entity is ineligible.
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Q: Which specific government department or administrative body has been officially assigned the crucial responsibility of monitoring and successfully implementing the provisions of this incentives scheme?
A: The Directorate of Industries, Trade and Commerce (DITC), which is the department responsible for developing and promoting industries in Goa, has been designated as the nodal department for implementing this incentives scheme.
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Q: Since the scheme is organized into various specific components, do the general clauses outlined in the main document still apply uniformly to every single target scheme introduced within this framework?
A: Yes, all the general clauses and conditions defined in The Goa State Logistics and Warehousing Incentives Scheme, 2025, shall automatically form part of each target scheme, unless specific deviations are clearly indicated in the individual target schemes.
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Q: What is the validity period of this incentives policy, and how long can entities expect the umbrella scheme to remain active and available for application submissions?
A: The Goa State Logistics and Warehousing Incentives Scheme, 2025, shall remain effective for a period of 03 years from the date of its publication in the Official Gazette, unless the Government decides to terminate or extend the scheme earlier.
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Q: Should my business unit possess investment or employment figures below certain established thresholds to be eligible to apply for financial assistance under this incentives scheme?
A: Yes, the scheme is exclusively applicable to non-Mega Projects, which are defined as those with investment less than ₹100,00,00,000/- (Indian Rupees One Hundred Crore) and/or employment generation of less than 1000 Goan individuals.
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Q: Once an entity has successfully received financial incentives, what obligations are placed upon it regarding external inspections or the disclosure of official records by government officials?
A: The entity must 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 for holding discussions with the employed employees for ensuring the proper utilization of the granted financial incentives.
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