Extension of audit period under section 65 granted due to GSTN system glitches, allowing additional time to complete the audit. The Commissioner invoked the proviso to sub section (4) of section 65 of the WBGST Act, 2017 to extend the audit completion period for M/s G H Agencies Private Limited (GSTIN: 19AACCG3795M1ZY) for the period commencing on or after 1 April 2019 and ending on or before 31 March 2020. The audit began on 24 April 2023 and could not be completed within three months due to GSTN back office system glitches; an additional six month period from the original due date is granted and the order is effective immediately.