As per the Provision of Section 35(5) of the CGST Act 2017 read with Rule 80(3) of the CGST Rules 2017, GST Audit can be conducted either by a practicing CHARTERED ACCOUNTANT ( CA ) or COST and MANAGEMENT ACCOUNTANT ( CMA ).
And for FY 2018-19, GST Audit was made Mandatory only for those taxpayers whose Aggregate Turnover "Exceeds Rs. 5 crores" vide Notification No. 16/2020 - Central Tax, dated 23rd March 2020. [ A new Proviso was inserted to Rule 80(3) of the CGST Rules 2017 ].