West Bengal authorizes officers for GST audits u/s 65(1), effective October 8, 2021, excluding Appellate Authorities.

The Government of West Bengal authorizes certain officers to conduct audits under section 65(1) of the West Bengal Goods and Services Tax Act, 2017. This order, effective from October 8, 2021, supersedes a previous order dated October 8, 2021, except for actions already taken under it. Authorized officers include the Additional Commissioner, Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, and Assistant Commissioner of State Tax within their jurisdictions. This order excludes officers appointed as Appellate Authorities under section 107 of the Act.

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