GST audit applicability

yes, July-March

Yes....

For calculating the Aggregate Turnover of Rs.2 crore for GST AUDIT u/s 35(5) of the CGST Act 2017 read with Rule 80(3) of the CGST Rules 2017, you have to consider the turnover of JULY 2017 to MARCH 2018.

The same has also been clarified by the CBIC Department by way of Circular, Press Release...

Warm Regards.

ok thanks
so it means for a client whose turnover for whole year exceeds 2crore but for 9 months of gst it is below 2crores so no audit applicable , right ?

Yes, your interpretation is right. No audit requirement if turnover for July 17 to March 18 is below Rs. 2 Cr.

Okay thank you so much