Sales turnover question for gst dealer

kollipara sundaraiah (B.com) (2954 Points)

22 April 2023  
A registered dealer sales of goods turnover rs:85 lacs f.y.21-22 and sale of goods turnover rs:80 lacs f.y.22-23.
question:
gst department verify gst returns and audit conducted time dealer returns and itc claim comparison only or dealer sales turnover previous years camparison verified provision in gst act.