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of <h1>West Bengal extends audit completion u/s 65 of WBGST Act 2017 by three months due to GSTN issues.</h1> The West Bengal Directorate of Commercial Taxes has extended the audit completion period under section 65 of the WBGST Act, 2017. This applies to audits of registered persons for the period from April 1, 2018, to March 31, 2019, which commenced by May 31, 2023. Originally required to be completed by August 31, 2023, the extension is due to delays caused by system issues in the GSTN Back Office. The completion deadline is now extended by an additional three months from the original due date, except for cases already granted extensions by separate orders. This order is effective immediately.
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