Audit applicability 44ab

If you're cash expenses is 5% then for tax audit t/o limit is 10 crores rupees subject to 5 crores rupees earlier and if cash expenses and receipts exceeds 5% then turnover limit will be 1 crores rupees. In this case tax audit might be applicable

Audit applicable under sec. 44ab if Turnover exceeds 1 cr.
if you don't want to get your accounts audit ,then
go for 44ad (presumptive taxation )and you can claim profit, not less than 8% for cash receipts and 6% for bank receipts . you can also show more profits.
Refer 44ab and 44Ad for detail analysis.

44AB(a)