How to file ITR for only commission income earned by marketing Agri produce

Dear All,

Can you pls guide how to file the income earned by way of commission through marketing of paddy/grains (buying paddy from Farmers and selling to Miller's without any further processing). Assessee is an individual with only paddy commission income.

pls. note, GST is exempt on above income, hence assessee had not registered under GST.

Thank you in advance.

Regards
Rashmi Ranjan