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gst audit mandatory ?

Sandeep Joshi (ACCOUNTANT) (66 Points)

12 June 2019

dear sir, if i have two diff state reg. with same pan in gujarat and rajasthan, and my Raj T.O 30 Lacs And Guj. T.o 10 crr., so can we have mandatory to audit both gstin or guj. t.o only rcm basis transportation income.

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Manish G Nair (Articled Assistant) (124 Points)
Replied 12 June 2019

As per Sec. 35(5) of the CGST Act, Where an organization or an entity has multiple branches registered under GST in different states/UTs, the total aggregate turnover of all such branches is considered while calculating the threshold limit of Rs. 2 crores.So, if the cumulative turnover of all the branches exceeds Rs. 2 crores, then the GST audit is applicable to each of these branches, irrespective of whether the turnover of a particular branch is less than the threshold.In such cases, one can appoint either one dedicated auditor for all branches or separate auditor for each branch.