Yes. You have to file Reconciliation Statement and Audit Report i.e. FORM GSTR-9C.
AGGREGATE TURNOVER as defined u/s 2(6) of the CGST Act 2017, includes "EXEMPT SUPPLY".
And EXEMPT SUPPLY as defined u/s 2(47) of the CGST Act 2017 includes Non-Taxable Supply.
Hence you have to consider the Non-Taxable Supply ( sale of petrol, diesel, ATF etc ) while computing Aggregate Turnover.
Hence you are required to comply with the Provision of Section 35(5) of the CGST Act 2017 read with Rule 80(3) of the CGST Rules 2017 i.e. "GST AUDIT" by a Chartered Accountant or a Cost and Management Accountant.