The Directorate of Commercial Taxes in West Bengal issued Order No. 6395CT on September 30, 2024, extending the audit completion period under the West Bengal Goods and Services Tax (WBGST) Act, 2017. This extension applies specifically to audits initiated for the period starting April 1, 2020, to March 31, 2021, which began between July 1 and July 30, 2024. According to sub-section (4) of section 65 of the WBGST Act, audits are required to be completed within three months from their start date. However, due to the upcoming Durga Puja holidays in October 2024, the progress of these audits is expected to be hindered, leading to delays. Additionally, the tax authorities received requests for more time from various auditees for producing necessary financial documents. In light of these circumstances, the Commissioner of State Tax has authorized an extension, allowing these audit cases to be completed by October 30, 2024. The order takes effect immediately, emphasizing the need for timely completion while accommodating the holiday schedule.
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BEL1AGHATA 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 31st day of March, 2021, in cases where audit has commenced between 1st day of July 2024 and 30th day of July 2024.
WHEREAS Audit of some of the registered persons by tax authorities under section 65 of the West Bengal Goods and Services Act, 2017 (hereinafter referred to as the said Act) in respect of the period starting on or after 1st day of April, 2020 and ending on or before 31st day of March, 2021 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 Audit Cases which have commenced between 1st day of July 2024 and 30th day of July 2024. would have to be completed within three months from their individual date of commencements;
AND WHEREAS 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 three months from the individual date of their commencement where audit has commenced between 1st day of July 2024 and 30th day of July 2024;
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 in respect of the period starting on or after 1st day of April, 2020 and ending on or before 31st day of March, 2021, which have commenced between 1st day of July 2024 and 30th day of July 2024, for a further period till the 30th day of October 2024.
This order shall come into force with immediate effect.
[DEVI PRASAD KARANAM, IAS]
Commissioner, State Tax, West Bengal
