De-selection of RTPs selected for Audit as per section 65 of the WBGST Act, 2017 for the period starting on or after 18 day of April, 2021 and ending on or before 31st day of March, 2022 or part thereof and for the period starting on or after 1st day of April, 2022 and ending on or before 31st day of March, 2023 or part thereof.
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Audit de-selection under West Bengal GST follows non-existent place of business finding for a registered person. One registered person earlier selected for audit under the West Bengal GST regime was deselected for the relevant audit periods because the registered person was found to be non-existent at the declared place of business. The order under section 65 of the WBGST Act, 2017 records that audit was not required for that person and gives immediate effect to the de-selection.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Audit de-selection under West Bengal GST follows non-existent place of business finding for a registered person.
One registered person earlier selected for audit under the West Bengal GST regime was deselected for the relevant audit periods because the registered person was found to be non-existent at the declared place of business. The order under section 65 of the WBGST Act, 2017 records that audit was not required for that person and gives immediate effect to the de-selection.
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