The superintendence, direction and control of conducting elections to the institutions of rural and urban self governance viz the Village Panchayats,Zilla Panchayats , Municipal Councils and Municipal Corporations  has been vested in the State Election Commission by virtue of the Article 243 K and Article 243 ZA of the Constitution of India and by Section 237  of the  Goa Panchayat Raj Act, 1994.

Since the population of Goa is less than twenty lakhs, the State of Goa has adopted a two tier system of Panchayati Raj. So, we have two Zilla Panchayats at the District level. They are Zilla Panchayat of North Goa District and Zilla Panchayat of South Goa District. At the village level there are 191 Village Panchayats spread over 12Talukas. Besides, for the City of Panaji there is a Municipal Corporation of City of Panaji. There are also 13 Municipal Councils in the State. They are Municipal Councils of Pemem, Mapusa, Bicholim, Valpoi, Sanquelim, Ponda, Sanguem, Quepem, Margao, Mormugao, Canacona, Cuncolim and Curchorem-Cacora.

The General elections to elect the members of the Municipal Corporation of the City of Panaji, the members of Zilla Panchayats, Councilors of Municipal Councils and the members of different wards of the Village Panchayats are conducted by the Goa state Election Commission. Whenever seats in the wards of the Village Panchayats or Municipal Councils fall vacant, the State Election Commission is required to conduct bye-elections to fill up the vacant seats.