DIMAPUR, JUN 25 (NPN): GST field officials conducted inspection, search and seizure operations across commercial establishments in Kohima on June 23 and 24, 2026 to strengthen tax compliance and ensure transparency in business transactions. According to DIPR, the inspections were carried out under the direction of the assistant commissioner of state taxes, Kohima Ward-B.
During the operation, 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 scrutinised the accuracy of GST returns filed by the establishments, with particular focus on reconciling sales and purchase figures reported in returns with actual business records maintained by traders. Further, officials carried out physical stock verification to ascertain whether inventories available at business premises and godowns matched quantities reflected in books of accounts and GST records.
Any discrepancies detected were documented for further examination and action. During the inspections, officials seized documents related to sales transactions, including cash memos and bills, for detailed scrutiny and assessment. Traders and shop owners were advised to maintain proper records as required under Section 35 of NGST Act, issue genuine tax invoices for every transaction and file GST returns accurately and within prescribed timelines to avoid penalties and legal consequences.
The department informed that similar inspections would be carried out in other parts of Kohima in coming weeks as part of its ongoing enforcement and awareness initiatives.
