Audit de-selection of registered persons follows revised criteria, non-existence findings, and insignificant turnover under state GST administration. Registered persons selected for audit under section 65 of the West Bengal Goods and Services Tax Act, 2017 for the period from 1 April 2021 to 31 March 2022, or part thereof, were de-selected by a subsequent order. The order notes that one taxpayer had been counted twice, some persons had already been de-selected earlier, and 109 taxpayers met the revised selection criteria. The remaining 634 registered persons named in the annexed list were de-selected from audit with immediate effect, on grounds including non-existence, low or insignificant turnover, late filing, cancellation, CIRP, suspension, and non-fulfilment of the new selection criteria.