Ecotech Solutions Private Limited is engaged in manufacturing and supply of energy products and solutions across multiple States in India. The…

Ecotech Solutions Private Limited is engaged in manufacturing and supply of energy products and solutions across multiple States in India. The Company manufactures solar panels and also imports certain category of solar panels as per the customer orders. The company also provides installation services and annual maintenance contracts for its products. The Company received an advance payment for a bulk order of goods in March 2024, but the delivery was completed in May 2024. The amount of advance received by the Company was 1 crore. During the month of March 2024, the Company sold goods worth 5 crores and provided services amounting to 1 crore to its customers across India. The goods worth 1 crore sold under multiple invoices were returned by a customer due to defective quality in the month of March, 2024 which were originally sold by the Company in December, 2023. The Company issued a GST credit note against the returned goods in March, 2024. The Company incurred an amount of 5 lakh on the repair of the returned goods to make them resalable in the market to customers other than a related party. Further, the customers who returned the goods issued an invoice to Gujarat unit of the Company of 1 lakh for the expense related to return of goods. The goods were initially sold from the Gujarat unit of the Company but the same were returned to Maharashtra unit of the Company and subsequently moved by the Company from Maharashtra unit to Gujarat Unit i.e. the original place of supply. The Company is registered under GST in both the States i.e. Gujarat and Maharashtra. Based on the facts of the case scenario given above, choose the most appropriate answer to Q. Nos. 1 to 6 below:-