Dimapur: GST field officials began inspection, search and seizure operations across commercial establishments in Kohima on June 23 to strengthen tax compliance and ensure transparency in business transactions.
The drives were conducted under Section 67 of the Nagaland Goods and Services Tax (NGST) Act, 2017, giving officials authority to inspect premises and documents related to taxable supplies.
Teams checked whether registered businesses were issuing proper tax invoices as required under Section 31 of the NGST Act, 2017. Shopkeepers were asked to produce sales records, purchase invoices, stock registers and other relevant documents for on‑site verification.
Inspectors also scrutinised the accuracy of GST returns filed by the establishments, with particular focus on reconciling sales and purchase figures reported in returns against the books maintained by traders. Any mismatches between reported figures and records were flagged for further review.
Physical stock verification was carried out at shops and godowns to confirm whether the quantities on hand matched those recorded in accounts and GST filings. Discrepancies detected during these verifications have been documented for subsequent examination and action under GST provisions.
During the operation, officials seized documents related to sales transactions, including cash memos and bills, which will be examined to assess compliance and tax liabilities. Traders were reminded to maintain proper records as mandated under Section 35 of the NGST Act, 2017, and to issue genuine tax invoices for every transaction.
Authorities warned businesses to file GST returns accurately and within prescribed timelines to avoid penalties and legal consequences. Officials said further inspections would be carried out in different parts of Kohima in the coming weeks as part of the department’s ongoing enforcement and awareness initiative, aimed at improving tax compliance and protecting honest traders and consumers.
Original Source: https://timesofindia.indiatimes.com/city/guwahati/gst-officials-conduct-inspection-drive-across-commercial-establishments-in-kohima/articleshow/132000078.cms
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Publish Date: 2026-06-26 00:00:00
