Gst audit

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What are Documents to be submitted while gst audit?
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https://www.knowyourgst.com/article/accounts-records-and-audit-under-gst-9/

ok sir,

if turnover below 2 crore , the tax payer who can file the annual return gstr-9.Is it compulsory or not?

Every registered person is required to file GSTR-9 irrespective of their turnover, except the following
Casual taxable person
Input service distributor
Non resident taxable person
person paying tds u/s 51


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