Kohima, July 15: The Nagaland State Taxes Department has detected discrepancies in GST compliance at several business establishments during a two-day inspection drive in Dimapur, while finding that most registered taxpayers were adhering to the provisions of the Goods and Services Tax (GST) law.
The inspection, carried out from July 13 to 14 by the Dimapur Unit under Section 67 of the Nagaland Goods and Services Tax (NGST) Act, 2017, covered a cross-section of commercial establishments as part of the department’s efforts to improve tax compliance and curb evasion.
The enforcement team, led by the Deputy Commissioner of State Taxes under the authorisation of the Commissioner of State Taxes, verified GST invoice issuance, checked stock records, reviewed business operations and examined GST registration details.
Officials also interacted with traders and vendors, clarifying GST-related queries and stressing the importance of issuing proper tax invoices for every taxable transaction.
According to the department, while the majority of businesses inspected were found to be compliant, discrepancies were noticed in a few establishments. These cases will be examined further under the provisions of the NGST Act.
The department urged all businesses to issue GST invoices for every taxable supply and maintain proper books of accounts. Consumers have also been encouraged to insist on GST bills for every purchase, saying that proper invoicing promotes transparency, helps curb tax evasion and strengthens the state’s revenue.
Nagaland, a special-category state under the GST regime, has lower registration thresholds than most states, requiring businesses with annual turnover exceeding ₹20 lakh for goods and ₹10 lakh for services to register under GST.
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