Turnover decrease selection of audit or scrutiny provision applicable
A registered dealer sales turnover rs:145 lacs year:21-22
Sales turnover rs:105 lacs year:22-23.
Question:
Dealer turnover f.y.22-23 decreased selection of scrutiny returns or audit any provision applicable as per audit manual -2023
Turnover may increase or decrease but it can not be a reason for any scrutiny/audit etc