Audit or not

If your turnover is less than 5 Crore than you are not liable for GST Tax audit for F.Y 2018-19..

Any type of audit required under this position for FY 2018-19

Tax audit u/s 44AB of income tax Act, 1961 is required if your Turnover is more than 2 Crore.

If your turnover is less than two crore but more than 1 crore , and your filing your income tax return under normal scheme (not under Presumptive Scheme) , than also tax audit is applicable to you.

Note : Assume that you' have a Proprietorship business.

What position , if person is Partnership Firm or company

Same as above for Partnership Firm...1 cr/2 cr..

For LLP i.e Limited liability partnership firm, Statutory Audit is applicable as per Limited liability partnership Act , 2008 above prescribed turnover as per LLP Act,

For Company, Statutory Audit is compulsory in all case, without any turnover limit.

GST Audit / FORM GSTR-9C ( U/s 35(5) of the CGST Act 2017 ) for FY 2018-19 has been made "MANDATORY" only for those taxpayers whose Aggregate Turnover exceeds Rs. 5 crores. A new Proviso was inserted to Rule 80(3) of the CGST Rules 2017 vide Notification No. 16/2017 - Central Tax, dated 23rd March 2020.

So for you GST Audit is not applicable for FY 2018-19.