Mr. Venugopal of Kerala, unregistered under GST, is engaged in supplying cosmetic items within Kerala. In April, he ordered an I-phone for his son…

Mr. Venugopal of Kerala, unregistered under GST, is engaged in supplying cosmetic items within Kerala. In April, he ordered an I-phone for his son studying in Pune, Maharashtra, through an Electronic Commerce Operator. He gave his Kerala address for billing and his son's hostel address in Maharashtra for delivery. The supplier located in Delhi dispatched the phone from his godown located in Karnataka. His aggregate turnover exceeded the applicable threshold limit of 40 lakh in the month of May. He applied for registration under GST in the name of Venugopal & Co., a proprietorship concern and got registered in the State of Kerala in the month of May: During the month of June: (i) he supplied stock valued at 1,50,000 to an unregistered buyer in Kerala. Out of the said supply, stock valued at 50,000 was returned to Venugopal in the month of August. (ii) he sold an agriculture land for 10,25,000. (iii) Venugopal paid - 10,000 towards rent to Local Municipal Corporation for the shop taken on rent at a Bus Terminal in Kerala. (iv) he paid a rent of 20,000 for a residential house property taken on rent in Kerala. This property was used for his personal residence. All the amounts given above are exclusive of tax, wherever applicable. Applicable rates of GST for goods and services are 9%, 9% and 18% for CGST, SGST and IGST respectively. Subject to the information given above, conditions for availing ITC are complied with. Based on the facts of the case scenario given above, choose the most appropriate answer to Q. Nos. 1 to 4 below carrying 2 marks each: