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    <title>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 July, 2017 and ending on or before 31st day of March, 2018 in cases where audit has commenced within 31st day of December, 2021</title>
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    <description>Extension granted for completion of audits relating to the period from 1 July 2017 to 31 March 2018 that commenced on or before 31 December 2021; original three month completion requirement is extended by a further three months due to COVID 19 related delays, the extension being issued by the Commissioner under the proviso to the completion-time provision and taking immediate effect.</description>
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      <description>Extension granted for completion of audits relating to the period from 1 July 2017 to 31 March 2018 that commenced on or before 31 December 2021; original three month completion requirement is extended by a further three months due to COVID 19 related delays, the extension being issued by the Commissioner under the proviso to the completion-time provision and taking immediate effect.</description>
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