Seven Star Pvt. Ltd., a regular GST registered supplier of both taxable and exempted goods, is located in Shimla, Himachal Pradesh. The company…

Seven Star Pvt. Ltd., a regular GST registered supplier of both taxable and exempted goods, is located in Shimla, Himachal Pradesh. The company provides the following details: (i) The aggregate turnover (all intra-State) of goods exceeded 20 lakh on 29th July and 40 lakh on 16th August. It submitted the application for GST registration on 30th August. The registration certificate is granted to it on 8th September. (ii) It also entered into a contract with Alice Ltd. of Manali, Himachal Pradesh on 10th September for the supply of taxable goods worth 15 lakh. The payment for the same was received on 12th September. The goods were scheduled for delivery on 25th September but were removed from the factory on 24th September. (iii) It has opted monthly filing of GSTR 3B return and filed GSTR 3B return for the month of September on 19th December. The prescribed due date to file the said GSTR 3B return was 20th October. The amount of net GST payable in cash on supplies made for said September month work out to be - 56,000 which was paid on 19th December. On the basis of the facts above, choose the most appropriate answer to Q.4 to Q.6 below: