With the objective to strengthen tax compliance and ensure transparency in business transactions, GST officers led by Assistant Commissioner of State Taxes, Kohima Ward B, conducted an extensive inspection, search and seizure drive across commercial establishments in the city on June 17 & 18. The inspection was conducted under section 67 of NGST Act 2017.

During the inspection, officials examined whether registered businesses were issuing proper tax invoices to customers as mandated under Section 31 of 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 correctness of GST return filings submitted by the establishments. Particular attention was paid to the reconciliation of sales and purchase figures reported in GST returns with the actual business records maintained by the traders.

In addition, physical stock assessments were carried out to verify whether the stock available at the business premises and godowns matched the quantities reflected in the books of accounts and GST records. Discrepancies, if any, were noted for further examination and necessary action under the provisions of the GST law. During the inspection the field officers seized documents relating to sales (cash memos, bills) for further scrutiny and assessment.

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

The State Taxes Department reiterated its commitment to facilitating compliance while taking strict action against instances of tax evasion and non-compliance. Further inspections will be carried out in different parts of Kohima in the coming weeks as part of the department’s on-going enforcement and awareness initiatives.

The State Taxes Department would like to request the general public to insist on proper tax invoices at the time of purchasing goods or receiving services from GST registered shops and service providers ensuring that the tax paid by the customers are deposited to the Government. This awareness and action will aid in efficient and correct GST collection thereby enhancing the State exchequer.