Tax Audit if turnover exceed Rs. 2 crore

Tax Audit is applicable if every registered person done business exceeding Rs.2 Crore. It mean if one entity has two GST No., if they did 2.75 crore in one GST No. , Rs. 80 Lakhs in another GST No. Does Tax Audit applicable for both GST No. or first entity only.
Replies (12)
show two businesses turnover in one return only not separate
Tax Audit is applicable in this situation:

a) If business turnover exceeds Rs 1 crore and profit is less than 8% of gross receipts.
income tax audit is PAN base and it's applicable on if entire co. turnover is more than 1 crore but from you query it looks you are asking about GST Audit and for that if your over all pan base turnover exceed by 2 Crore than you have to file GSTN wise Tax audit that means for every state in which you are registered
Thank you shwetaji
As per Press released on 3/7/2019 , the cbic has clarified :

aggregate turnover
i.e. the turnover of all the registrations having the same Permanent Account Number is to be used for determining the
requirement of filing of reconciliation statement. Therefore, if there are two registrations in two different States on the
same PAN, say State A (with turnover of Rs. 1.2 Crore) and State B (with turnover of Rs. 1 Crore) they are both
required to file reconciliation statements individually for their registrations since their aggregate turnover is greater
than Rs. 2 Crore. The aggregate turnover for this purpose shall be reckoned for the period July, 2017 to March, 2018
Thank you pankaj sir
good clarification and information
GST Audit u/s 35(5) of the CGST Act 2017 will be applicable if your Aggregate Turnover exceeds Rs.2 crore. This Rs. 2 crore will be reckoned from the period July 2017 to March 2018.

And GST Audit will be applicable for both the entities and not only the first one as clarified by the CBIC Department.

Warm Regards.
Thank you shivam sir
good clarification and information
The last date for furnishing of Annual Return in the FORM GSTR-9 / FORM GSTR-9A and Reconciliation Statement and Audit Report in FORM GSTR-9C for the financial year 2017-18 has been extended from 31st August, 2019 to 30th NOVEMBER, 2019.

REMOVAL OF DIFFICULTY ORDER No. 07/2019-CT dated 26.08.2019, issued by the CBIC Department.

Hence, the latest Due Date to file ANNUAL RETURN ( GSTR-9 and GSTR-9A ) and Reconciliation Statement and Audit Report ( GSTR-9C ) is 30.11.2019.
Thank you for the information

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