Tax audit limit

1. Exceeding 50 lakhs.
2. no need...

1. Exceeds 50 lakhs

2. As per section 145A of I T Act and
As per ICAI, GST should be included even if the Assessee has not included the same in Profit and Loss account and shown the same as current Liability.

In that sense , for determining the meaning of the word “sales turnover” GST should also be considered for purpose determining  the  criteria for getting accounts audited u/s 44AB of the I T Act.