GST Officials Conduct Search and Seizure Drive Across Kohima Businesses

The GST officials led by Assistant Commissioner of State Taxes, Kohima Ward B, carried out a massive inspection, search and seizure drive on commercial establishments in Kohima on June 17 and 18 to boost up tax compliance and ensure transparency in business transactions. The inspection was made under Section 67 of the Nagaland Goods and Services Tax (NGST) Act, 2017.

During the drive, the officials checked if the registered businesses had issued the right GST bills to the customers, in accordance with Section 31 of the NGST Act. The shop owners were asked to produce sales records, purchase invoices, stock registers and other relevant documents for verification

The inspection team also examined GST returns filed by the establishments to ensure that the figures reported matched the actual business records maintained by traders.

Special attention was given to reconciling sales and purchase details reflected in GST returns with records available at the business premises. Officials also physically verified stocks in shops and godowns to check whether the quantity of goods available matched the stock details recorded in books of accounts and GST records. Any discrepancies were noted for further investigation and action under GST laws.

During the inspection, field officers also seized sales-related documents, including cash memos and bills, for detailed scrutiny and assessment. The department advised traders and shop owners to maintain proper records as per Section 35 of the NGST Act, issue genuine tax invoices for all transactions and file GST returns accurately and on time to avoid penalties and legal action. Reiterating its commitment to promoting compliance, the State Taxes Department said it would continue to take strict action against tax evasion and non-compliance while also assisting businesses in meeting their tax obligations.

Similar inspections will be conducted in other parts of Kohima in the coming weeks as part of the department’s ongoing enforcement and awareness drive. The department also appealed to the public to insist on proper tax invoices whenever purchasing goods or availing services from GST-registered businesses. This will help to ensure that taxes collected from customers are properly deposited with the government and will help to improve GST collection and revenue generation for the state.