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<h1>West Bengal GST Act: Section 65 Details Audit Process, Timeline, and Obligations for Registered Taxpayers</h1> The West Bengal Goods and Services Tax Act, 2017, Chapter XIII, Section 65 outlines the audit process by tax authorities. The Commissioner or an authorized officer can audit any registered person as prescribed. Audits can occur at the business location or the tax office, with at least fifteen days' notice. Audits must be completed within three months, extendable by six months if necessary. During audits, registered persons must provide access to records and information. After the audit, findings and obligations are communicated within thirty days. If discrepancies are found, actions under sections 73 or 74 may be initiated.