The Directorate of Commercial Taxes, West Bengal, via Order No. 4302 CT dated July 04, 2025, has extended the time limit for completing audits under Section 65 of the WBGST Act, 2017 for the period from 1st April 2021 to 31st March 2022. Due to delays caused by auditees seeking additional time to produce necessary documents, the original three-month audit completion period has been found insufficient. Therefore, the audit completion deadline is extended to 22nd August 2025 or three months from the actual date of commencement, whichever is later. This extension takes effect immediately to ensure timely and efficient audit completion.
WHEREAS Audit of selected registered persons under section 65 of the West Bengal Goods and Services Act, 2017 (hereinafter referred to as the said Act) for the period starting on or after 1st day of April, 2021 and ending on or before 31st day of March, 2022 or part thereof has commenced;
AND WHEREAS sub-section (4) of section 65 of the said Act stipulates that Audit has to be completed within a period of three (03) months from the date of commencement;
AND WHEREAS the progress of audit in all these cases got delayed due to requests received from various auditees for further time for production of books of accounts as required for completion of audit;
AND WHEREAS I am satisfied that such Audit cases cannot be completed within three months from the individual date of their commencement;
NOW THEREFORE, in exercise of the power conferred by proviso to sub-section (4) of section 65 of the said Act, I hereby extend the period for completion of Audit cases for the period starting on or after 1st day of April, 2021 and ending on or before 31st day of March, 2022 or part thereof, for a further period till the 22nd day of August, 2025 or three months from the actual date of commencement whichever is later.
This order shall come into force with immediate effect.
The Order can be accessed at: https://a2ztaxcorp.com/wp-content/uploads/2025/07/4302CT_20250704.pdf
