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.

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....024 West Bengal SGST<br>GST - States<br>GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015. ORDER NO. 6395CT Dated: 30 SEP 2024 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 April, 2020 and ending on or before ....

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....HEREAS the progress of audit in all these cases is going to be delayed due to the upcoming Durga Puja holidays during the first three weeks of October, 2024; AND WHEREAS requests for further time for production of books of accounts as required for completion of audit have also been received from various auditees; AND WHEREAS I am satisfied that such Audit cases cannot be completed within thr....