Extension of audit completion period under section 65 proviso grants additional time for audits affected by GSTN portal disruptions. The Commissioner invokes the proviso to sub-section (4) of section 65 to extend the period for completion of audit for all audit cases relating to the specified return period that commenced up to 31 May 2022, until 31 August 2022 or nine months from the date of commencement, whichever is earlier, citing technical glitches in the GSTN Back Office portal that delayed issuance of notices and uploading of documents.