The Government of West Bengal, through the Directorate of Commercial Taxes, has officially extended the deadline for the completion of audit proceedings initiated under Section 65 of the West Bengal Goods and Services Tax (WBGST) Act, 2017, for the financial year 2021-22.
As per Order No. 4302 CT dated July 4, 2025, issued by the Commissioner of State Tax, the extension applies to audits that began for the period starting on or after April 1, 2021, and ending on or before March 31, 2022, or any part thereof.
Official copy of the notification is as follows
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD,
KOLKATA -700015.
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, 2021 and ending on or before 31st day of March, 2022 or part thereof.
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.
Implications for Businesses
The extension provides businesses under audit for FY 2021–22 more time to comply with document submission requirements and rectify any discrepancies. Tax professionals and auditors are advised to use this window to ensure proper coordination with the tax authorities and timely submission of relevant records.
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