Turnover Criteria for Audit under income tax & GST

As per Section 44AB of Income Tax Act, if Turnover is more than 1 Crore, then Audit is required. As per GST Act, Audit is required if total turnover cross 2 for the accounting year. My Query is, due to inter-branch Sales between two Branch offices located at different States, Invoice was raised and sales was recorded as Inter-Branch Transfer Outward. Due to these Inter-branch transfer, total Turnover Cross 1 Crore. In such a situation, whether Audit is required as per Income Tax Act?