GST Officials Conduct Raids Across Kohima Businesses to Strengthen Tax Compliance

Guwahati:  The GST field officials have conducted inspection, search and seizure operations across commercial establishments in Nagaland's Kohima as part of a drive to strengthen tax compliance and promote transparency in business transactions.

The inspections were carried out under Section 67 of the Nagaland Goods and Services Tax  Act, 2017, from 23^rd June onwards. During the operation, officers verified whether registered businesses were issuing valid 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 scrutinized the accuracy of GST returns filed by the shops , with particular focus on reconciling the sales and purchase figures reported in GST returns with the actual business records maintained by traders.

Officers also carried out physical stock verification to determine whether the stock available at business premises and warehouses matched the quantities recorded in the books of accounts and GST records. During the operation, officers seized documents relating to sales transactions, including cash memos and bills, for further scrutiny and assessment.

The department advised shop owners and traders to maintain proper records as required under Section 35 of the NGST Act, 2017, issue genuine tax invoices for every transaction, and file GST returns accurately and within the prescribed deadlines to avoid penalties and legal action.

The Department officers said similar inspections will be conducted in other parts of Kohima in the coming weeks as part of the department's ongoing enforcement and awareness campaign.

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