It returns filed compulsory

a gst registered dealer services provided dth( recharge tv channels) service e-load to retailers and e-load to customers total rs:80 lacs in f.y.20-21 and f.y.19-20 rs:69 lacs
question:
1.assessess f.y.19-20 it returns not filed
2.f.y.20-21 it returns filed compulsory.
3.dealer service or trading treatment in it act.
Replies (3)
Quick Summary
This discussion clarifies the mandatory filing of Income Tax Returns (ITR) for GST-registered dealers, even with turnovers below the typical threshold. It highlights that providing services like DTH recharges, even for amounts like Rs. 69 lacs and Rs. 80 lacs in previous financial years, constitutes a service. Consequently, filing an ITR is compulsory regardless of income, especially if you've been operating a business for the last two years.

Yes compulsory to file return... Its service.

Considering turnover, and income even below 2.5 lac , ITR Filing is mandatory.
Mahendra , it's not mandatory but ,
there are exceptions.
In case any individual wants to start a small business itr is mandatory for last two years.

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