Regarding tax audit query

As the last date is gone your penalty will be 0.5% of turnover i.e. Rs.90000 approx

Instead you declare income u/s 44AD on your cheque or online sale @ 6% and on remaining sales @ 8%.

in your case taxable income will be

1.8 crores x 95% x 6% = Rs. 1026000

1.8 crores x 5% x 8% = Rs. 72000

Total taxable               = Rs 1098000

Roughly tax will be around  Rs. 142000 + Late fees for ITR Rs. 10000

Instead if you go for tax audit only penalty will be Rs. 90000 and tax is additional.

So you decide the same as per your case.

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