Regarding gst audit limit for f.y 2019-20

So far it's applicable for FY 2018-19

Yes so far it is applicable for FY 2018-19.

Proviso to Rule 80(3) of the CGST Rules 2017, clearly states that "FOR FY 2018-19" FORM GSTR-9C will be mandatory only for those taxpayers whose Aggregate Turnover exceeds Rs. 5 crores.

Note : This Proviso was inserted to Rule 80(3) of the CGST Rules 2017 vide Notification No. 16/2020 - Central Tax, dated 23rd March 2020.

As per t Notification 16/2020 CT , the Provsio inserted in Rule 80 it's 5 crore only for Fy 2018-19 as of today.

Don't exactly understand what you are trying to ask but the 5 crore limit will also be applicable for assessment year 2020-21. I hope this helps.

The said rule 80(3) has been amended vide Not .no 79/2020 - central tax dated 15th Oct, 2020.

The limit of 5 crores shall be applicable to the F.Y 2019-20

the proviso is read as below

“Provided that for the financial year 2018-2019 and 2019-2020, every registered person whose aggregate turnover exceeds five 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 for the said financial year, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.”.

Above explanation by M Venkat is correct.