Kohima: The State Taxes Department of Nagaland launched a targeted enforcement drive across Kohima this week to improve business transparency and tax compliance. Over June 17 and 18, officials from the Commissioner of State Taxes inspected numerous commercial establishments throughout Kohima Ward B.
Led by department officers, the operation was executed under Section 67 of the Nagaland GST Act of 2017. Inspectors focused on verifying whether registered businesses adhered to Section 31 requirements by issuing proper tax invoices for all transactions. Traders were required to present purchase invoices, sales records, and stock registers for a comprehensive audit. The teams conducted physical inventory checks at shops and godowns to reconcile actual stock levels with the businesses' official accounts and submitted tax filings. During the process, investigators seized specific documents, including cash memos and bills, to undergo further assessment.
Authorities advised all traders to maintain meticulous records as mandated by Section 35 of the NGST Act and warned that accurate, timely filing is necessary to avoid legal penalties. The department stated, "Further inspections will continue in different parts of Kohima in the coming weeks as part of ongoing compliance and awareness efforts." Officials also encouraged the public to request valid tax invoices for every purchase, noting that these actions are essential for supporting state revenue collection.
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