Annual return 2017-18 for petrol filling station

Rajender Singh (Accounts Executive) (52 Points)

25 January 2020  
under petrol filling station case the outward supply of lube etc. under GST is only 3 to 5 lakh annually in 2017-18. is the audit for the said year required or not is to file 9c or not plz. reply in this regard