KOHIMA — In a major crackdown aimed at curbing tax evasion and boosting transparency, GST field officials launched intensive inspection, search, and seizure operations across commercial establishments in Kohima on June 23 and 24, 2026.

The two-day drive was executed under the direct instructions of the Assistant Commissioner of State Taxes, Kohima Ward-B.

Legal Scope and Verifications

The enforcement actions were carried out under Section 67 of the Nagaland Goods and Services Tax (NGST) Act, 2017. As part of the operation, officials targeted several compliance areas:

• Invoice Compliance: Authorities verified whether registered businesses were issuing proper tax invoices as mandated under Section 31 of the NGST Act, rather than informal cash memos.
• Document Scrutiny: Shop owners were required to produce critical business records on the spot, including sales ledgers, purchase invoices, and stock registers.
• Return Reconciliation: The team closely cross-referenced the sales and purchase figures reported by traders in their official GST returns against their actual, physical business records.
• Physical Stock Audits: On-site inventory counts were conducted at both storefronts and godowns to check for discrepancies between physical stock and book balances.

Seizures and Advisory

During the raids, officials seized several transaction-related documents, including informal bills and cash memos, for deeper assessment and financial scrutiny.

Following the inspections, the department issued a strict advisory urging the trading community to maintain flawless records under Section 35 of the NGST Act, issue authentic tax invoices for every sale, and file accurate GST returns on time to avoid heavy penalties and legal action.

Ongoing Enforcement

The Department of State Taxes confirmed that this initiative is part of an ongoing enforcement and awareness campaign. Business owners in Kohima should expect similar surprise inspections to continue in various parts of the city over the coming weeks.

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