Sales turnover limit for gst audit is 2 crore but 2 core net sales or gross sale (means gst sales 1.80 core + 35 lakh gst) ? is calculating turnover gst amount get included in gst?

Reply— As per Section 35(5) of CGST Act, 2017, Every registered person whose turnover during a financial year exceeds 2 crore rupees (excluding gst) shall get his accounts audited by a chartered accountant or a cost accountant and shall submit a copy of the audited annual accounts, the reconciliation statement under sub-section (2) of section 44.