MY CLIENT IS DOCTOR. HE IS REGISTERED UNDER GST AND HE IS PAYING GST ON THE RENT RECEIVED FOR COMMERCIAL BUILDING AND CLAIMING EXEMPTION ON THE RENT RECEIVED ON RESIDENTIAL HOUSES. HIS TOTAL INCOME IS ABOVE 2 CRORES INCLUSIVE HOSPITAL , RENTAL INCOME. IS IT NECESSARY TO FILE 9C. LET US KNOW WHETHER INCOME FROM HOSPITAL COMES UNDER  AGGREGATE  TURNOVER.

Reply— As per Rule 80 of CGST Rules, every registered person whose Aggregate turnover (taxable as well as Exempted turnover) during a Financial year exceeds two 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, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

Turnover of all kind (taxable as well as Exempted) needs to be taken into account for calculating the threshold limit of 2 crore. If turnover is more than 2 crore during 1st July 2017 to 31st March 2018, GST Audit will be applicable.