CSC centre individual bank transaction limit


05 February 2025 Sir one of csc centre(individual) deals in money transfer and get cash payment from customers and transfer from his current account to others. And withdrawl money from aasdhar also. IRCTC ticket booking. Now his transaction in account exceed 22 lac in previous year and he earned Rs 328000
should he need to take gst? if yes than his liability becomes more than earning. For every Rs 1000
transfer charged Rs 10 as service charge
how to deal account for ITR and gst?
please suggest



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