The rules and regulations for filing the annual GST return which is referred to as GSTR-9 are controlled by the CGST Act u/s 35(5) and 44(1). According to Section 44(1) of the CGST Act, with Rule 80 (1) of CGST rules indicates to every registered person excluding.
All the rules about the Tax audit is discussed u/s 35(5) of CGST Act. Every person registered under GST with a turnover during the fiscal year above the threshold limit i.e. Rs 2 crore must-