It doubt for income tax return filing compulsory

kollipara sundaraiah (B.com) (2895 Points)

19 January 2022  
a gst registered regular scheme dealer services provided dth recharge service (tv channels) e-load to retailers and customers turnover rs:85 lacs in f.y.20-21.
question:
1.a dealer it returns filed compulsory in f.y.20-21.
2.turnover treatment trade goods sales turnover or service income in it act.