Extension of period for completion of Audit as per the proviso to subsection (4) of section 65 of the WBGST Act, 2017 for the period starting on or after 1st day of July, 2017 and ending on or before 31st day of March, 2018 in cases where audit has commenced till 31st day of May, 2022.

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..... T BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 ORDER No. 12/WBGST/PRO/2022 Dated: 31.08.2022 Subject: Extension of period for completion of Audit as per the proviso to subsection (4) of section 65 of the WBGST Act, 2017 for the period starting on or after 1st day of July, 2017 and ending on or before 31st day of March, 2018 in cases where .....

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..... xtension is allowed for the maximum limit of six (06) months, the audit has to be completed within a time limit of nine (09) months from the date of commencement; AND WHEREAS, the period for completion of Audit cases in respect of the said period which have commenced within December 2021 and January 2022, has been extended for a further period of three (03) months and two (02) months respective .....

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..... 31.08.2022; AND WHEREAS, I am satisfied that such Audit cases cannot be completed within the extended period of the 31st day of August 2022; NOW THEREFORE, in exercise of the power conferred by proviso to sub-section (4) of section 65 of the said Act, I hereby further extend, for the reasons mentioned above, the period for completion of Audit cases in respect of the period starting on or af .....

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