The State Taxes Department, Dimapur Unit, conducted a two-day field inspection across business establishments in Dimapur district on July 13 and 14 to strengthen Goods and Services Tax (GST) compliance and promote awareness among traders and consumers.
The inspection was carried out by a team led by the Deputy Commissioner of State Taxes under authorisation issued by the Office of the Commissioner of State Taxes, Nagaland, under Section 67 of the Nagaland Goods and Services Tax (NGST) Act, 2017.
Officials verified GST bills and invoices issued by registered vendors, conducted stock verification, reviewed business activities and examined GST registration records to ensure compliance with the NGST Act. They also interacted with business owners to clarify GST-related queries and encourage voluntary tax compliance.
According to the department, while most registered taxpayers inspected were found to be complying with GST provisions, certain discrepancies were detected in some establishments. These cases will be examined further in accordance with the NGST Act.
Officials also educated traders and consumers on the importance of issuing and obtaining GST invoices, stating that proper billing promotes transparency and helps curb tax evasion.
The department urged businesses to issue GST invoices for every taxable supply and maintain proper books of account, while asking consumers to insist on GST bills for every purchase. It said similar compliance drives will continue across Nagaland.
