Turnover comparison previous years

This discussion addresses a dealer's sales turnover, which increased from ₹85 lacs in 2021-22 to ₹80 lacs in 2022-23. The core question is whether there are specific provisions within the GST Act applicable to comparing sales turnover across previous years, especially concerning increases. The query seeks clarification on how such year-on-year comparisons are handled under GST regulations.