Extension of audit completion period under section 65 grants additional time where audits stalled by system glitches. The Commissioner extended, under the proviso to sub-section (4) of section 65 of the West Bengal GST Act, the time for completion of audits for the period Apr 2018-Mar 2019 which commenced within 31 May 2023; having found delays caused by GSTN system glitches, the Commissioner granted a further three-month extension from the statutory due date, excluding cases already separately extended, effective immediately.