prasad Nilugal (Sr . Accountant and GST Practitioner . ) 28 February 2021
As per the rule 80 (3) of the CGST rules 2017 , If your Aggregate turnover exceeds 2 crore , Shall get his accounts audited , under sub section 5 of the section 35 and furnish copy of annual audited account , and reconciliation statement duly certified in From GSTR 9C
Aggregate Turnover as per section 2(6) of the CGST act as follows
Aggregate Turnover = Taxable supply ( No RCM) ,
Exempt supply ,
Export supply ,
Inter-sate supply ,
excluding CGST , SGST , IGST , UTGST .