It doubt for income tax return filing compulsory

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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.
Replies (1)

1. Yes compulsory as the net income would be above BEL.

It is service income


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