DIMAPUR: With the objective of strengthening tax compliance and ensuring transparency in business transactions, GST officers led by assistant commissioner of state taxes, Kohima Ward B, carried out an extensive inspection, search and seizure drive across commercial establishments in the city on June 17 and 18. The inspection was conducted under Section 67 of the NGST Act, 2017.
According to DIPR, during the drive, officials examined whether registered businesses were issuing proper tax invoices to customers as mandated under Section 31 of the Act. Shop owners were asked to produce sales records, purchase invoices, stock registers and other relevant documents for verification.
The team also scrutinized GST return filings, reconciling sales and purchase figures reported with actual business records. Physical stock assessments were conducted to verify whether stock at business premises and godowns matched the quantities reflected in books of accounts and GST records. Discrepancies, if any, were noted for further examination and action under GST law. Documents relating to sales, including cash memos and bills, were seized for scrutiny.
Shop owners and traders were advised to maintain proper records as mandated under Section 35 of the NGST Act, issue genuine tax invoices for every transaction, and file GST returns correctly and on time to avoid penalties.
The State Taxes Department reiterated its commitment to facilitating compliance while taking strict action against tax evasion and non compliance. Further inspections will be carried out in different parts of Kohima in the coming weeks as part of ongoing enforcement and awareness initiatives.
The department also urged the public to insist on proper tax invoices when purchasing goods or services from GST registered establishments, ensuring that taxes paid are deposited to the government. It stated that such awareness and cooperation would aid efficient GST collection and strengthen the state exchequer.
Thursday, July 16, 2026