With the objective of strengthening tax compliance and ensuring transparency in business transactions, GST field officials, under the direction of the Assistant Commissioner of State Taxes, Kohima Ward-B, conducted inspection, search and seizure operations across commercial establishments in the city on June 23 and 24.

The inspections were carried out under Section 67 of the Nagaland Goods and Services Tax (NGST) Act, 2017. During the inspections, officials examined whether registered businesses were issuing proper tax invoices to customers as mandated under Section 31 of the NGST Act, 2017. Shop owners were asked to produce sales records, purchase invoices, stock registers, and other relevant documents for verification.

The inspection team also scrutinized the accuracy of GST returns filed by the establishments. Particular attention was given to the reconciliation of sales and purchase figures reported in GST returns with the actual business records maintained by the traders.

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In addition, physical stock verification was carried out to ascertain whether the stock available at business premises and godowns matched the quantities reflected in the books of accounts and GST records. Any discrepancies detected were documented for further examination and necessary action under the provisions of the GST law.

During the inspections, field officials seized documents related to sales transactions, including cash memos and bills, for further scrutiny and assessment.

Shop owners and traders were advised to maintain proper records as mandated under Section 35 of the NGST Act, 2017, issue genuine tax invoices for every transaction, and file GST returns accurately and within the prescribed timelines to avoid penalties and legal consequences.

Further inspections will be carried out in different parts of Kohima in the coming weeks as part of the department’s ongoing enforcement and awareness initiatives.