Gst audit

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

17 January 2019 Sir
Whereas a person having same 2 GSTIN in state Odisha and turnover with in state 1.5 Crores and Another GSTIN in Jharkhand having turnover 1.10 Crores. So whether he get liable for audit under gst act, as Aggregate turnover as per F.S. exceed prescribed limit of 2crores.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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18 January 2019 GST audit applicable as aggregate turnover exceed 2 Cr.

Udaya Chandran

Udaya Chandran (Expert)
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18 January 2019 Yes, GST audit is applicable where aggregate turnover exceeds Rs.2 Crores computed on all India basis having same PAN (Refer section 2(6) of CGST Act.

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