Extension of period for completion of Audit as per the proviso to subsection (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 case of M/s Shah Brothers, bearing GSTIN 19AAOFS2392B1Z0.

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..... ENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 ORDER No. 14/WBGST/PRO/2022 Dated: 05.09.2022 Subject: Extension of period for completion of Audit as per the proviso to subsection (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 case of M/s Sh .....

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..... six (06) months which implies that where such extension is allowed for the maximum limit of six (06) months, the audit has to be completed within a time limit of nine (09) months from the date of commencement; AND WHERAS, the period of completion of audit for all the Audit Cases that have commenced till 31st day of May, 2022 was extended from time to time; AND WHEREAS, further technical glit .....

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