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Audit of assessee having turnover below 2 cr.

This query is : Resolved 
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(Querist)
17 August 2018 Dear Experts,

Is it compulsory to conduct Audit by the GST Department of those assessee whose turnover
is below 2 Cr., if yes what will be the procedure. What will be the criteria of this type of assessee
to conduct Audit. And what type of records to be audited.

Please guide me.

Regards,

Rakesh Sharma
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Nikhil Kaushik

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Nikhil Kaushik (Expert)
18 August 2018 audit is applicable only if the turnover exceeds Rs 2 cr
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