GST: State Government Extends Audit Completion Timeline FY 2021-22
The Directorate of Commercial Taxes, Government of West Bengal, has issued an official order (No. 4302CT) dated July 04, 2025, regarding the extension of the deadline for completing GST audits under Section 65(4) of the West Bengal GST (WBGST) Act, 2017, for the period starting on or after April 1, 2021, and concluding on or before March 31, 2022, or part of this period. This order was made effective immediately when it was issued, i.e., on July 04, 2025.
Under Section 65 of the Bengal GST (WBGST) Act, 2017, the tax department can conduct an audit of any registered taxpayer to verify if they have paid the correct taxes in compliance with all applicable rules.
Usually, this process of auditing is performed by visiting the business place of taxpayers or requesting records. The law says that once the audit begins, it must be completed within 3 months from the date it began.
According to the order, the audits have already started for the mentioned period. But the process is getting delayed. The key reason behind this delay is that many businesses (auditees) have requested more time to submit their books and documents needed for the audit. As a result, the Commissioner of State Tax feels that the audits cannot be completed within the initial time limit of three months.
Hence, the commissioner has now officially extended the deadline for completing these audits till August 22, 2025 OR 3 months from the actual date of commencement of the audit, whichever is later, under exercise of its powers granted under the proviso to Section 65(4) of the WBGST Act.
This gives enough time for both auditors and businesses to properly complete the audit process without rushing or skipping steps.