Jyoti Transport Co., a Goods Transport Agency, is registered under GST. It did not exercise the option to pay GST itself on the services supplied by…

Jyoti Transport Co., a Goods Transport Agency, is registered under GST. It did not exercise the option to pay GST itself on the services supplied by it in the preceding financial year. It provided goods transport services to the following persons in February of preceding financial year- Gaurav Traders, an unregistered partnership firmMr. Amar, a casual taxable person, who is not registered under GSTVyapar Mandal Co-Operative Society registered under Societies Registration Act In a particular consignment in March of preceding financial year, Jyoti Transport Co. transported the following- Defence EquipmentsRailway EquipmentsOrganic Manure Jyoti Transport Co. exercises the option to itself pay GST on services supplied by it @ 12% from April, of the current financial year. It provided goods transport services to Rathi Industries Pvt. Ltd. on 1 st April and issued an invoice dated 5 th May. Payment was received on 6 th May. Based on the facts of the case scenario given above, choose the most appropriate answer to Q. Nos. 1 to 3 below: