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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 till 31st day of May 2022</title>
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    <description>The Commissioner invokes the proviso to sub-section (4) of section 65 to extend the period for completion of audit for all audit cases relating to the specified return period that commenced up to 31 May 2022, until 31 August 2022 or nine months from the date of commencement, whichever is earlier, citing technical glitches in the GSTN Back Office portal that delayed issuance of notices and uploading of documents.</description>
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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 till 31st day of May 2022</title>
      <link>https://www.taxtmi.com/circulars?id=65733</link>
      <description>The Commissioner invokes the proviso to sub-section (4) of section 65 to extend the period for completion of audit for all audit cases relating to the specified return period that commenced up to 31 May 2022, until 31 August 2022 or nine months from the date of commencement, whichever is earlier, citing technical glitches in the GSTN Back Office portal that delayed issuance of notices and uploading of documents.</description>
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