Businesses which were inspected by the State Taxes Dpeartment in Kohima on June 17 and 18.
Kohima, June 19 (MExN): The State Taxes Department, Government of Nagaland, conducted an inspection, search and seizure drive across commercial establishments in Kohima on June 17 and 18 to strengthen tax compliance and ensure transparency in business transactions.
The drive was led by officials of the Commissioner of State Taxes, Nagaland under Kohima Ward B, and was carried out under Section 67 of the Nagaland GST (NGST) Act, 2017.
During the inspection, GST officers checked whether registered businesses were issuing proper tax invoices as required under Section 31 of the NGST Act. Traders were directed to produce sales records, purchase invoices, stock registers and other relevant documents for verification.
The team also examined the correctness of GST returns filed by the establishments, with particular focus on reconciliation between declared sales and purchase figures and the actual records maintained by traders. Physical stock verification was also carried out at business premises and godowns to match inventory with books of accounts and GST filings. Documents including cash memos and bills were seized for further scrutiny and assessment.
The department stated that shop owners and traders were advised to maintain proper records under Section 35 of the NGST Act, issue genuine tax invoices for all transactions, and file GST returns accurately and within stipulated timelines to avoid penalties and legal action.
Reiterating its enforcement stance, the department said further inspections will continue in different parts of Kohima in the coming weeks as part of ongoing compliance and awareness efforts.
The department also urged the public to insist on proper tax invoices while purchasing goods or services from GST-registered establishments, stating that such compliance helps ensure correct tax collection and supports state revenues.
