State Taxes Department Continues GST Inspection Drive In Kohima

The State Taxes Department conducted inspection, search and seizure operations at several business establishments in Kohima on June 23 and 24 to strengthen GST compliance and ensure transparency in business transactions.

The inspections were carried out by GST field officials under the guidance of the Assistant Commissioner of State Taxes, Kohima Ward-B on the direction of the Nagaland Goods and Services Tax (NGST) Act, 2017 under Section 67 of the Act.

During the drive, the officials examined if registered businesses were issuing proper GST tax invoices to customers as required under law. Shop owners were requested to produce sales records, purchase invoices, stock registers and other related documents for verification.

The inspection team also checked the GST returns filed by the businesses to verify whether the details of sales and purchases were in sync with the records maintained by the traders.

The officials carried out physical verification of stock to verify that the goods available in shops and godowns were in line with the stock shown in books of accounts and GST records.Any discrepancy noticed during the inspections was recorded for further examination and action under the GST Act. Officials also seized documents pertaining to sales including cash memos and bills for detailed scrutiny.

The department has asked traders and shop owners to keep proper records, issue genuine tax invoices for each sale and file GST returns correctly and in time to avoid penalties and legal action.

Such drives will continue in different parts of Kohima in the coming weeks as part of its ongoing enforcement and awareness campaign, the State Taxes Department said.