GST audit reclassification restructures zones and taxpayer turnover bands for revised audit selection and deadlines. GST audit administration for the financial years 2017-18 and 2018-19 is restructured by reclassifying zones on the basis of the number of registered dealers having turnover above Rs. 50 crore. Zones are placed in Category A, B, or C, and registered persons are further classified turnover-wise into large, medium, and small taxpayer groups, with the minimum turnover threshold for small taxpayers revised to Rs. 40 lakh. The revised selection list is made available through departmental login access and website.