Turnover comparison doubt previous years

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
Replies (1)
Yes as per Audit Manual 2023 it's covered under one of risk parameters for selection Scrutiny Returns.

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