A dealer is liable to get his account audited by A VAT Practitioner or a Chartered Accountant when his Total turnover of sales or purchases exceeds Rupees One Crore in that period from which Taxable turnover of sales or purchases exceeds Rupees Twenty Lacs durinng that period.
Click here to know requirement for VAT Audit
A dealer is liable to Audit Assessment in the following cases :
Click here to know requirement for Audit Assessment under VAT as well as CST