What is the gst audit limit for the financial year 2018-19 and who should madatory to file gstr9 and gstr9c ?

Reply- As per Notification no. 47/2019 central tax dated 09.10.2019, on the recommendations of the GST Council, those registered persons whose aggregate turnover in a financial year does not exceed two crore rupees shall have the option to furnish the annual return under sub-section (1) of section 44 of CGST Act.  Thus, taxpayers whose turnover is less than Rs. 2 crore is not required to file annual return compulsorily for financial year 2017-18 and as well as 2018-19.

As per Provisio to rule 80(3) every registered person whose aggregate turnover during the financial year 2018-2019 exceeds five crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C for the financial year 2018-2019

Thus if turover is less than Rs 5  Cr you are not required to get accounts audited.