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It returns filed manadatory finical year 20-21

This query is : Resolved 

19 January 2022 Sir,
A gst registered regular scheme dealer services provided dth recharge service (tv chanels) e-load to retailers and customers turnover rs:85 lacs in f.y.20-21.
Question: it returns filed compulsory
2.if compulsory above transactions business or service income treatment in it act

19 January 2022 1. For turnover of about 85 lakhs, ITR 3, filling mandatory.
2. Its service (commission income).

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