internal audit

No....

Internal Auditor cannot undertake GST Audit u/s 35(5) read with Rule 80(3).

The Institute of Chartered Accountants of India (ICAI) has clarified that an internal auditor in a company cannot undertake GST audit of the same entity, citing the issue of conflict of interest. 

"The (CA Institute) Council has decided that based on the conflict in roles as statutory and internal auditor simultaneously, the bar on internal auditor of an entity to accept taxaudit (under Income Tax Act, 1961) will also be applicable to GST Audit (under the Central Goods and Service Act, 2017)," The ICAI said. "Accordingly, it is clarified that an internal auditor of an entity cannot undertake GST audit of the same entity." 

very good shivam absolutely correct no internal auditor cannot undertake GST Audit u/s 35(5) rad with Rule 80(3)