A color filter on array (COA) substrate and a manufacturing method for the same are proposed. The COA substrate includes a transparent substrate, a thin film transistor (TFT), a color filter unit, and a pixel electrode. The color filter unit is disposed in a groove of the transparent substrate for transforming a beam of light sent to the color filter unit into the beam of light of a predetermined hue. The pixel electrode is disposed on the color filter unit and coupled to a drain of the TFT. The pixel electrode is used for controlling the rotational alignment of liquid crystals in a liquid crystal layer based upon the electrical level of an electrical signal transmitted to the drain when a scan impulse is received by a gate of the TFT. In addition, the color filter unit is formed in the groove, and the pixel electrode is formed on the color filter unit, implying that it is unnecessary to form a via on a passivation layer so that the drain could be connected to the pixel electrode through the via. Thus, etching the passivation layer for forming the via is omitted in the present invention.