Extension of period for completion of Audit as per the proviso to sub-section (4) of section 65 of the WBGST Act, 2017 for the period starting on or after 1st day of April, 2021 and ending on or before 31st day of March, 2022 or part thereof
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Audit completion period extended for listed GST cases after GSTN technical glitches delayed draft editing and audit progress. Extension of the period for completion of audit under the proviso to section 65(4) of the West Bengal Goods and Services Tax Act, 2017 for selected registered persons for the period from 1 April 2021 to 31 March 2022 or part thereof. The completion period, earlier extended up to 22 August 2025 or three months from the actual date of commencement, whichever was later, is further extended for thirty-three listed audit cases because technical glitches in the GSTN BO delayed progress and prevented completion within the existing period. The extension applies case-wise as specified in the annexed list and takes immediate effect.
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Provisions expressly mentioned in the judgment/order text.
Audit completion period extended for listed GST cases after GSTN technical glitches delayed draft editing and audit progress.
Extension of the period for completion of audit under the proviso to section 65(4) of the West Bengal Goods and Services Tax Act, 2017 for selected registered persons for the period from 1 April 2021 to 31 March 2022 or part thereof. The completion period, earlier extended up to 22 August 2025 or three months from the actual date of commencement, whichever was later, is further extended for thirty-three listed audit cases because technical glitches in the GSTN BO delayed progress and prevented completion within the existing period. The extension applies case-wise as specified in the annexed list and takes immediate effect.
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