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.
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.