GST field officials carried out inspection, search and seizure operations at commercial establishments across Kohima on June 23 and 24, targeting compliance with the Nagaland Goods and Services Tax Act and uncovering discrepancies that will be pursued under GST law.
The operations were conducted under the direction of the Assistant Commissioner of State Taxes, Kohima Ward-B, and carried out under the authority of Section 67 of the NGST Act, 2017, according to a report by the State Directorate of Public Information and Relations.
What Officials Examined
Inspectors focused on whether registered businesses were issuing proper tax invoices as required under Section 31 of the NGST Act. Shop owners were asked to produce sales records, purchase invoices, stock registers and other relevant documents for on-the-spot verification.
Officials also scrutinised the accuracy of GST returns filed by each establishment, reconciling declared sales and purchase figures against actual business records. Physical stock verification was conducted to determine whether goods held at business premises and godowns matched quantities recorded in books of accounts and GST filings.
Discrepancies Found, Documents Seized
Where irregularities were identified, officials documented the discrepancies for further examination and follow-up action under GST law. Sales transaction documents, including cash memos and bills, were seized for detailed scrutiny and assessment.
The State GST department advised traders and shop owners to maintain proper records in line with Section 35 of the NGST Act, issue genuine tax invoices and file GST returns accurately and on time.
Further Inspections Ahead
Authorities announced that similar GST inspections would continue across different parts of Kohima in the coming weeks as part of an ongoing enforcement and awareness drive. The operations signal a sustained push by state tax authorities to improve compliance among registered businesses in the region.
