Tax Audit If you show Loss

What is the turnover? Whether you maintain books of accounts?

No, a tax audit is not required just because you have a business loss. You only need a tax audit if your turnover and conditions fall under Section 44AB of the Income Tax Act, 1961. To carry forward the loss, you simply need to file your ITR on time and report the loss correctly. The fact that you never opted for presumptive taxation does not create any tax-audit requirement by itself.