Apex Learning Hub is a registered person under the Goods and Services Tax law and is engaged in providing coaching services. The aggregate turnover…

Apex Learning Hub is a registered person under the Goods and Services Tax law and is engaged in providing coaching services. The aggregate turnover during the previous financial year was more than 5 crore.During the course of internal review and compliance verification, the following facts were noted:Apex Learning Hub provides coaching services for competitive examinations and charges a consolidated fee from students.The fee structure includes tuition fee, study material charges, and access to recorded online lectures, which are not shown separately on the invoice. Study material and recorded online lectures are otherwise not available.During the financial year, Apex Learning Hub received an advance of 2,50,000 from corporate clients for conducting customized training programs, against which services were rendered in the subsequent financial year.Apex Learning Hub purchased diesel for an amount of 50,000 for running the emergency power back up facility at its centre. The supplier was located at a distance of 20 KM from the location of the centre.Apex Learning Hub opened an additional place of business in another State during the year. The classroom coaching services were being provided from such place. However, the invoices were issued from the original GST registration without obtaining separate registration.The annual return was filed on 15 December of the succeeding financial year. On the basis of the facts given above, you are required to choose the most appropriate answer to the Questions 1 to 5.