GST Audit Applicablity or Period

As per Sec 35 of CGST Act,2017, every tax payer whose aggregate turnover exceeds Rs.2 crore during a financial year, is required to submit an audited annual accounts and reconcilliation statement in GSTR-9C.

Aggregate Turnover is PAN india basis but audit shall be conducted for every GSTIN taken. 

Normally GST Audit is to be conducted for whole of the financial year i.e from april to march, but as GST has been iimplemented from july 2017, AUDIT for this F.Y.2017-18 shall be from July 2017 to March 2018.

Check this press release ,as per point no. i) , turnover should be reckoned from july 2017 to March 2018 ( And not April 2017 to march 2018)

https://www.cbic.gov.in/htdocs-cbec/press-release/press_release_Clearification.pdf