Can file an ITR ?

[VENKATARAO V]

Dear sir,

I know one farmer laxman and he doing an activity is like collecting mize from different farmers in village and sold that mize to mize firms in different locations.the firms depositing amount in laxmn current account than he withdraw that amount and distribute to formers (approximately 700000). Normally he get commission like ₹ 1000 per 1 lac.

MY question is

1 can laxman file an ITR as per present GST rules.

2 If in case he file an ITR how much incurred as form tax

[DR.MARIAPPAN GOVINDARAJAN]

As per your contention you will only get commission ₹ 7000/- as commission which is less than the threshold limit for registration under GST and exempted. Then what is the question arised in filing ITR with GST details?

AI Summary

GST registration threshold: commission income below threshold, so no GST registration required and exemption applies.
Commission income earned by the intermediary is below the GST registration threshold, so the intermediary is not required to obtain GST registration and the activity does not attract compulsory GST registration; furnishing GST registration details for income tax return purposes is unnecessary when only below threshold commission income is involved.