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

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 Quality” component of the scheme provides financial assistance for quality improvement in the logistics and warehousing industry in the State. 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. The scheme is implemented by the Directorate of Industries, Trade and Commerce. The applications for this scheme are accepted through the Goa Online Portal.

Exclusions
• The scheme is not applicable to entities which have claimed similar benefit under any other scheme or program of the State Government or Central Government.
• If the Entity provides less than 40% local employment, it is ineligible for the benefit.

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.
• 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:
• 100% benefit if 60% or above employees are Goan.
• 80% benefit if more than 40% but less than 60% employees are Goan.
• The Quality Certifications must reflect that the Entity's operational processes or services adhere to specified quality benchmarks.
• The Quality Certifications should also signify the Entity's dedication to quality assurance and ongoing enhancement.

Eligibility Criteria
1. - The applicant must be classified as a non-mega industry.
2. - The applicant must own a business unit in Goa.
3. - The applicant must provide Logistics and Warehousing services in Goa.
4. - The applicant must be a Logistics and Warehousing services provider.
5. - The applicant must have Permanent Account Number (PAN).
6. - The applicant must regularly file Income Tax Returns in the name of the legal entity.
7. - 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.
8. - The applicant must have incurred the expenses for quality upgradation post the date of launch of the Logistics and Warehousing Policy 2023.
9. - 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).
10. - The applicant must apply for the subsidy only post acquiring the Quality Certifications.
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12. 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
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.
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*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: 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.
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Step 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 9: 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 c…
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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 10: 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 (Go…
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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 11: 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.
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After 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.

Required Documents
• 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).

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 ₹1,00,00,00,000/- 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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