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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 April, 2018 and ending on or before 31st day of March, 2019 in cases where audit has commenced within 31st day of May, 2023.</title>
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    <description>The Commissioner extended, under the proviso to sub-section (4) of section 65 of the West Bengal GST Act, the time for completion of audits for the period Apr 2018-Mar 2019 which commenced within 31 May 2023; having found delays caused by GSTN system glitches, the Commissioner granted a further three-month extension from the statutory due date, excluding cases already separately extended, effective immediately.</description>
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      <description>The Commissioner extended, under the proviso to sub-section (4) of section 65 of the West Bengal GST Act, the time for completion of audits for the period Apr 2018-Mar 2019 which commenced within 31 May 2023; having found delays caused by GSTN system glitches, the Commissioner granted a further three-month extension from the statutory due date, excluding cases already separately extended, effective immediately.</description>
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