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