Deselection of RTPs selected for Audit as per section 65 of the WBGST Act, 2017 for the periods starting on or after 1st day of April, 2020 and ending on or before 31st day of March, 2021 and 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 deselection under WBGST Act covers six registered persons where audit was considered unnecessary for the relevant periods. Deselection of six registered persons from audit under section 65 of the WBGST Act, 2017 for the specified periods is recorded on the ground that audit was not required. The annexed list states reasons such as no business activity, insignificant turnover, nil taxable turnover, failure to produce audited balance sheets, and no apparent discrepancy in the records. The order takes immediate effect.
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 deselection under WBGST Act covers six registered persons where audit was considered unnecessary for the relevant periods.
Deselection of six registered persons from audit under section 65 of the WBGST Act, 2017 for the specified periods is recorded on the ground that audit was not required. The annexed list states reasons such as no business activity, insignificant turnover, nil taxable turnover, failure to produce audited balance sheets, and no apparent discrepancy in the records. The order takes immediate effect.
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