M/s. Rajnath & Co., a registered supplier under GST, is dealing in supply of taxable goods in the State of Karnataka. The firm had opted for…

M/s. Rajnath & Co., a registered supplier under GST, is dealing in supply of taxable goods in the State of Karnataka. The firm had opted for Composition Scheme from April month of last financial year. It's turnover crossed - 1.50 crores on 9th May of current financial year and had opted for withdrawal of composition scheme on the said date. Rajnath & Co. removed goods on 10th June for delivery to Chandra & Co. on 'Sale or Return Basis'. Chandra & Co. accepted the goods vide its confirmation mail dated 15th December. The firm has paid GST for various items during the month of August. It is comprised of the following: (a) GST paid on input services intended to be used for personal purposes - 12,000 (b) GST paid on purchase of Motor Vehicle for business use (being a two-wheeler having engine capacity of 25CC) - 9,000 (c) GST paid on purchase of computer - 19,000 (GST portion was included as part of cost to claim depreciation under Income-tax Act, 1961) During May, Rajnath and Co. had reversed ITC of 10,000 for not making payment to Vendors within the time prescribed under CGST Act, 2017. This pending payment was cleared in the month of August. Out of purchases made and ITC availed during earlier months, the following information is made available as on September: Supplier Name Payment is due for (Number of days) Related ITC Component XYZ 145 13,000 ABC 199 15,000 PQR 99 20,000 Rajnath & Co received accounting services from Prabhu & Co., an associated enterprise, located in Sri Lanka. Prabhu & Co. issued invoice for the service on 1st September, which was entered by Rajnath & Co. in its book on 10th October. But payment was made on 30th September. All the supply referred above is intra-State unless specified otherwise. Conditions applicable for availment of ITC are 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. 1 to 5 below: