Dimapur, June 26 -- GST field officials conducted inspection, search and seizure operations across commercial establishments in 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 scrutinized the accuracy of GST returns filed by the establishments. Particular atte...