Has GST Audit been abolished in new Budget proposal for year 2021?

Has GST Audit been abolished in new Budget proposal for year 2021? Reference has been given to Clause 102 of Finance Bill 2021: 102. For section 44 of the Central Goods and Services Tax Act, the following section shall be substituted, namely:– “44. Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person shall furnish an annual return which may include a self- certified reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year, with the audited annual financial statement for every financial year electronically, within such time and in such form and in such manner as may be prescribed: Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt any class of registered persons from filing annual return under this section: Provided further that nothing contained in this section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor- General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.”.  https://youtu.be/ukD7Z4Tz5Vw Analysis Section 44 of the CGST Act is being substituted so as to remove the mandatory requirement of furnishing a reconciliation statement duly audited by a specified professional and to provide for filing of the annual return on a self-certification basis. It further provides for the Commissioner to exempt a class of taxpayers from the requirement of filing the annual return.