I've been in south goa for a month now. There are no restrictions. Some famous restaurants (like sundowner) have decided to not open for the season. Similarly, small shops run by people from the North are closed. But most restaurants, shacks and resorts/hotels are completely open. No travel restrictions at all.
Goa is open and was all in news for the tourists crowd during Christmas and New year. There's no test required in Goa, but cities like Mumbai might have restrictions for passengers flying from Goa. So consider the returning destination as well.
About safety, you just have to take care of mask, sanitizing and social distancing. However as much I experienced in my trip during December, Goans don't follow covid related measures. Therefore your safety is in your hands.
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