Urgent

For an agent, turnover is the commission earned by him and not the aggregate amount for which sales are effected or services are rendered. for agent, turnover is the commission earned by him.

So your case is not covered under tax audit. however section 44AD excludes agency / commission business from scheme of presumptive taxation.

so you need to determine the profit as per regular accounting method followed and file return accordingly.

As this is the case of brokerage and commission so 8% is not applicable ie section 44AD and for getting books of account audited turnover should exceed Rs I crore since in your query this is gross amount of recharge if you calculate the commission amount and if ir exceed Rs 1 crore then tax audit is applicable