One of my client has petrol pump owner and he is also selling oil which attract GST. Now I want to know for GST AUDIT limit 2 crore whether non gst supply items petrol n diesal is included or not for calculating limit of 2 crore.

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.

Aggregate turnover” means the Aggregate value of all taxable supplies, exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number.

“Exempt supply” means supply of any goods or services or both which attracts nil rate of tax or which may be wholly Exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply (Petrol and diesel).

In your case, if turnover is more than 2 crore, thus GST audit will be applicable.