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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, 2020 and ending on or before 31st day of March, 2021, in cases where audit has commenced between 1st day of July 2024 and 30th day of July 2024.</title>
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    <description>Extension of the period for completion of audit under section 65 of the WBGST Act, 2017 for the period from 1 April 2020 to 31 March 2021, where the audit commenced between 1 July 2024 and 30 July 2024. The extension is granted under the proviso to sub-section (4) of section 65 because the audits could not be completed within the normal three-month period from commencement, including delays linked to the Durga Puja holidays and requests for additional time to produce books of account. The period is extended up to 30 October 2024 and takes effect immediately.</description>
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      <description>Extension of the period for completion of audit under section 65 of the WBGST Act, 2017 for the period from 1 April 2020 to 31 March 2021, where the audit commenced between 1 July 2024 and 30 July 2024. The extension is granted under the proviso to sub-section (4) of section 65 because the audits could not be completed within the normal three-month period from commencement, including delays linked to the Durga Puja holidays and requests for additional time to produce books of account. The period is extended up to 30 October 2024 and takes effect immediately.</description>
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