Seeing the changes made in Income Tax, same were expected in GST. But only law and procedure-related changes were recommended. Also, GST rates related to supply of goods and services were proposed to change.
The taxpayer should take due care while filing Income Tax returns. Tax audit is applicable to taxpayers whose turnover exceeds Rs. 1 Crore and for sec 44AD/44ADA presumptive taxation it is Rs. 2 Crore. For professionals it's Rs. 50 Lakhs. Now, e-assessment is also in process by Income Tax Department, while filing ITR and Tax Audit Report.