Gst audit limit

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under which section/circular note says 2crore limit of auditing
Replies (2)
Please read the sec 35(5) with sec 44(2).
As per Rule 80 CGST Act

3] Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section [5] of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, 

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