Madurai Impex Ltd. (‘company') is engaged in supplying sports goods. The company did not opt for registration under GST. The proper officer under…

Madurai Impex Ltd. (‘company') is engaged in supplying sports goods. The company did not opt for registration under GST. The proper officer under GST, based on enquiry, finds that the company is liable for registration and he registers the firm on temporary basis on 15 th June, 2023. Further, in the month of February 2024, the company also generated an e-way bill for inter-State transport of goods. However, immediately on generation of the e-way bill, the buyer cancelled the order before it was dispatched from the factory for delivery. In the month of March 2024, since the company was incurring heavy losses, it applied for cancellation of GST registration on 15 th March 2024. The order for cancellation was made on 30 th March 2024, effecting cancelling the registration with effect from 15 th March 2024. On the basis of the facts given above, choose the most appropriate answer to Q.4 to Q.6 below: