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 date.

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....ENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 ORDER No. 10/WBGST/PRO/2022             Dated: 28.04.2022 Subject: 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 Ju....

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....y from the due date of completion as referred to in sub-section (4) of  section 65  of the  said  Act,  by  Order  Nos. 03/WBGST/PRO/2022,  dated 23.02.2022  and 09/WBGST/PRO/2022, dated 01.04.2022 respectively; AND WHEREAS, Audit under GST being system based, various documents are required to be uploaded and communicated through the GSTN Back Office....