Suyogya Pvt. Ltd., registered under GST, is engaged in the manufacture of 5-seater luxury cars at its factories located in the States of Rajasthan,…

Suyogya Pvt. Ltd., registered under GST, is engaged in the manufacture of 5-seater luxury cars at its factories located in the States of Rajasthan, Uttar Pradesh and Gujarat. The company has obtained registration in each of these States. The company reports the following details for a tax period pertaining to its factory located in Gujarat: Payments (₹) (in lakh) Receipts (₹) (in lakh) Raw material 4.50 Sales: Sales in Gujarat 14 Sales in States other than Gujarat 6 Exports under Letter of Undertaking (LUT) 10 Consumables [Intra-State] 0.75 Income from services provided to Gujarat Government administration 2.50 General insurance of cars manufactured 2.50 Security services 0.70 Works contract services 1.60 Rent paid 1.00 Membership of Automobile Association [registered in the State of Gujarat] 0.10 Bank charges 0.10 Audit fee 0.50 All the above amounts are exclusive of all kinds of taxes, wherever applicable. However, the applicable taxes have also been paid by the company. Further, following additional details are furnished by the company in respect of the payments and receipts reported by it: (i) Raw materials worth - 0.50 lakh, were purchased from a composition dealer located in Gujarat. Remaining raw material has been procured from various registered vendors located in Maharashtra. (ii) Rent has been paid for the factory building located in Gujarat to its owner registered in Gujarat. (iii) General insurance services have been received from Deep Insurance Company Ltd., registered in Gujarat. (iv) Payment for security services (services provided by way of supply of security personnel) for the tax period has been made to ABC Ltd., a company located in Gujarat and not registered under GST. (v) Works contract services, availed from Nirma Builders, Gujarat, have been used by the company for construction of a foundation on which machinery to be used in the production process is to be mounted permanently. (vi) Bank charges are towards various services availed by the company during a month with regard to its current account maintained with Best Bank, registered in Gujarat. The bank issued a consolidated tax invoice for all such services at the end of the month containing the details of tax charged, description of services, total value, GSTIN of the bank and Suyogya Pvt. Ltd. (vii) Audit fee is paid to a firm of Chartered Accountants - M/s Chandiok & Associates (registered in Tamil Nadu with an aggregate turnover of 6 crores in the preceding financial year) - for conducting the statutory audit of the company in the preceding financial year. The firm raises an e-invoice without IRN (Invoice Reference Number) for said services. (ix) Services provided to Gujarat Government administration are under a Health Training programme. 51% of the total expenditure for said programme is borne by Gujarat Government. (x) The opening balance of ITC with the company for the tax period is: CGST -0.50 lakhSGST -0.26 lakhIGST - 0.35 lakh Compute the total ITC available with Suyogya Pvt. Ltd. for the given tax period and net GST payable [CGST, SGST or IGST, as the case may be] from Electronic Cash Ledger by Suyogya Pvt. Ltd. for the given tax period. Notes- (A) CGST, SGST & IGST rates on all inward and outward supplies are 9%, 9% and 18% respectively. (B) The necessary conditions for availing ITC have been complied with by Suyogya Pvt. Ltd., wherever applicable. You are required to make suitable assumptions, wherever necessary.