Anjani was engaged in providing various services within the State of Rajasthan since April. His Aggregate turnover crossed the threshold limit on 04…

Anjani was engaged in providing various services within the State of Rajasthan since April. His Aggregate turnover crossed the threshold limit on 04 th June He applied for registration under GST on 2 nd July. He got his GST registration on 10 th July. After taking registration, Anjani started a business across India including supply of goods also. He dispatched goods pan India based on orders he got for the goods dealt by him. He received an order from Delhi for which he supplied taxable goods valuing - 45,000. The applicable rate of IGST was 12%. He also supplied certain exempted goods valuing - 4,000. He made one invoice for both taxable as well as exempted supply made to Delhi. He asked his tax consultant for the requirement of the generation of e-way bill for this order. The tax consultant informed him that the requirement of e-way bill is based on consignment value of goods supplied. Even being a micro enterprise, Anjani did not receive timely payment from his customers because of which he ran into severe cash crunch and eventually could not make on-time payment to his suppliers. As a result, he decided to shut down his business and got placed in a software company as a senior programmer executive. While shutting down his business, he informed his tax consultant to cancel the GST registration. The tax consultant surrendered his registration online on GST Portal on 25 th September and his application for cancellation was approved by the Proper Officer on 31 st September. All the amounts given above are exclusive of taxes wherever applicable. Based on the facts of the case scenario given above, choose the most appropriate answer to Q. Nos. 4 to 6 below: