How to file ITR for only commission income earned by marketing Agri produce

Dear All,

Can you pls guide how to file the income earned by way of commission through marketing of paddy/grains (buying paddy from Farmers and selling to Miller's without any further processing). Assessee is an individual with only paddy commission income.

pls. note, GST is exempt on above income, hence assessee had not registered under GST.

Thank you in advance.

Regards
Rashmi Ranjan
Replies (7)
Yes... You can file ITR 3 without GSTIN.
agree with Mr. raja reply.....
whether audit is required?? Total turnover 2.5 crores but commission is only 1% of turnover.
yes.... audit is mandatory since the turn over is in excess of 2 crores
Is Asseessee having any bills for the transfer goods or only received commission? If he is dealing it's purchase & sales mode then Turn over calculated as per transactions... If he is received only commission then the turn over is differed...
Assessee is not having any bills but all collections from Miller and payments to Farmers are being made through bank transfer.. Total collections from Miller's during last year was 2.5 crores and out of that total commission earned was 2 lacs..

https://www.incometaxindia.gov.in/Communications/Circular/910110000000000902.htm

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 03 October 2026
Accountant

A P Lodha and Associates

Jalna

B.Com

View Details
Company
23 October 2026
Sr. Accountant

SANKARAN & KRISHNAN

New Delhi

B.Com

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details
Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details
Company
30 September 2026
Senior Accountant

Codeboard Technology

Chennai

B.Com

View Details
Company
ARTICLESHIP 22 October 2026
Articleship intern

Srinath Manikanta

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 17 October 2026
Articled Assistant

RRPM & Associates LLP

Chennai

CA Inter

View Details
Company
21 October 2026
CA INTER/ BCOM WITH EXPERIENCE

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details