Dimapur: GST field officials conducted inspection, search and seizure operations across commercial establishments in Kohima from June 23 to strengthen tax compliance and ensure transparency in business transactions.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 scrutinised the accuracy of GST returns filed by the establishments, focusing on reconciliation of sales and purchase figures reported in returns with the business records maintained by traders.Physical stock verification was carried out to ascertain whether the stock available on business premises and godowns matched the quantities reflected in books of accounts and GST records.Discrepancies detected were documented for further examination and necessary action under GST provisions.During the inspections, field officials also seized documents related to sales transactions, including cash memos and bills, for further scrutiny and assessment.Traders were asked to maintain proper records under Section 35 of the NGST Act, 2017, issue genuine tax invoices for every transaction, and file GST returns accurately within the prescribed timelines to avoid penalties and legal consequences.The officials said 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.
