Turnover comparison doubt previous years

kollipara sundaraiah (B.com) (2932 Points)

28 May 2023  
A registered regular scheme jewellery business dealer
sales turnover year:21-22 rs:145 lacs (1 crore 45 lacs)
sales turnover year:22-23 rs:105 lacs(1crore 5 lacs)
question:
dealer sales turnover previous years comparison turnover decreased scrutiny or audit applicable in gst act