GST audit applicability

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This discussion clarifies GST audit applicability for businesses operating in multiple states with different GST numbers. If the aggregate turnover across all GSTINs linked to a single PAN exceeds £2 crore, then a GST audit is required for every registered GSTIN under that PAN, regardless of individual state turnovers. This applies even if individual state turnovers are below the £2 crore threshold.

Piyush

Piyush (Querist)
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29 January 2020 If a company has 2 GST no. of different states, and turnover of sales is more than 2 Crores in one state & less than 2 Crore in other state. Is GST audit applicable for both GSTIN or only one with more than 2 Crore sales ?

State 1 - 4 Crore
State 2 - 1 Crore
Total - 5 Crore

for whom GST audit is applicable?

Also if both are below 2 crore sales, but total turnover as per books of accounts/ Income tax return crosses 2 crore mark, still GST audit will be applicable for both ?

State 1 - 1.5 Crore
State 2 -1.5 Crore
total - 3 Crore

For whom GST audit is applicable?

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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29 January 2020 1) Total 5 crore
+ audit applicable for state 1 and state 2.

2) Total 3 crore
+ audit applicable for state 1 and state 2

Ps:- Once the PAN-based aggregate turnover exceeds Rs.2 crore, every registered GSTIN having the same PAN is required to get its accounts audited and file Form
GSTR-9C.

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