Audit and ROC returns

Hi,

I am an IT consultant. I work at a company and also teach at an educational institute.

I registered a proprietorship in 2017 and since then I have been paying service tax/GST properly.

I file ITR3 typically since it takes care of both my salary income as well as consultation income.

I recently heard about ROC returns -- do I need to file them?

My income from consultation has not crossed 50 lakhs but my overall income is more. Do I need to get audited?

Please let me know.

Regards,

Ramesh