Guwahati, June 26 -- Reported by Bhadra Gogoi

Dimapur: GST field officials conducted inspection, search, and seizure operations across commercial establishments in Nagaland's Kohima.

The inspections were carried out under Section 67 of the Nagaland Goods and Services Tax (NGST) Act, 2017, from June 23 to strengthen tax compliance and ensure transparency in business transactions.

During the inspections, officials examined whether registered businesses were issuing proper 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 scrutinised the accuracy of GST r...