Gst registered required

Kollipara Sundaraiah (B.com) (3005 Points)

28 September 2020  
Assess trading of goods sales turnover amount rs : 42 lacs in f.y.2019-2020 sec 44ad provision I.t. return filed.but dealer not gst registered.
question:
1.dealer gst registered compulsory
2.if compulsory at present new gst composite or regular scheme registered applied new gst number received after previous sale turnover Rs:42 lacs 19-20 and April to August,2020 sales turnover first return filed time show in gst returns compulsory or not.