M/s Sakshi & Co, a partnership firm registered under GST, is undertaking various Government projects. The firm has let out on hire the following…

M/s Sakshi & Co, a partnership firm registered under GST, is undertaking various Government projects. The firm has let out on hire the following vehicles- A motor vehicle to carry more than 15 passengers to the State Government Electricity DepartmentAn electric operated vehicle to carry more than 12 passengers to Local Municipal CorporationAn electric operated vehicle to carry up to 12 passengers to State Transport Undertaking The firm issued invoices pertaining to two independent outward supplies, where in one invoice value of supply was understated by - 75,000 and in another invoice, value was overstated by - 45,000. The firm received certain supply of goods amounting to 8,40,000 from registered persons on which tax was payable under reverse charge basis. All the amounts given above are exclusive of taxes, wherever applicable. All transactions referred to above are intra-State. All the conditions for availing ITC have been fulfilled subject to the information given above. Based on the facts of the case scenario given above, choose the most appropriate answer to Q. Nos. 4 to 6 below:-