GST annual turnover

No...

Reconciliation Statement and Audit Report GSTR-9C is required to be filed only if your Aggregate Turnover exceeds Rs. 2 crore.

According to the Provision of Section 35(5) of the CGST Act 2017 read with Rule 80(3) of the CGST Rules 2017, GST Audit is required to be done by a Chartered Accountant or a Cost and Management Accountant only if the "Aggregate Turnover of the Registered Person exceeds Rs. 2 crore".

No it's not applicable ,
Audit is mandatory only if Aggregate turnover is above 2crore ( without considering Vat Regime turnover)

As per to the Provision of Section 35(5) of the CGST Act 2017 Read with Rule 80(3)of the CGST Rules 2927 Clarify,GST Audit is Required to be done by a Chartered Accountants or Cost& Management Accountants only if the "Aggregate Turnover of the Registered Tax Person Exceeds ₹ 2 Crore"Or Audit is Mandatory only if Aggregate Turnover Over is above 2Crore Exclude the Turnover Over of VAT.

good clarification and information...

Return in the FORM GSTR-9 / FORM GSTR-9A and Reconciliation Statement and Audit Report in FORM GSTR-9C for the financial year 2017-18 has been extended from 31st August, 2019 to 30th NOVEMBER, 2019.

REMOVAL OF DIFFICULTY ORDER No. 07/2019-CT dated 26.08.2019, issued by the CBIC Department.

Hence, the latest Due Date to file ANNUAL RETURN ( GSTR-9 and GSTR-9A ) and Reconciliation Statement and Audit Report ( GSTR-9C ) is 30.11.2019.