Vat audit

A company was registered in M- VAT in anticipation of starting business of Purchase and sale of cars spare parts. But still they are not able to do this due to some problem. Till now they are providing development service to its customer and thus charging service tax. Although they are not taking vat input credit but their purchase has increased Rs 40,00,000 inclusive of vat. In that case is they are required for VAT Audit?

Thanx in advance 

Please confirm yaar its urgent