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<h1>West Bengal Tax Officers Authorized to Assist in GST Audits u/s 65; Effective Immediately per Section 5(1) and 2(91).</h1> The Government of West Bengal, through the Directorate of Commercial Taxes, has issued an order authorizing State Tax Officers stationed at any Circle, Charge, or Large Taxpayer Unit to assist officers conducting audits under Section 65 of the West Bengal Goods and Services Tax Act, 2017. This authorization is granted under the powers conferred by Section 5(1) of the Act, in conjunction with Section 2(91). The order is effective immediately, facilitating the audit process within the officers' respective jurisdictions.