It returns filed compulsory

Kollipara Sundaraiah (B.com) (3005 Points)

19 January 2022  
a gst registered dealer services provided dth( recharge tv channels) service e-load to retailers and e-load to customers total rs:80 lacs in f.y.20-21 and f.y.19-20 rs:69 lacs
question:
1.assessess f.y.19-20 it returns not filed
2.f.y.20-21 it returns filed compulsory.
3.dealer service or trading treatment in it act.