Alpha Cargo Private Limited, a company registered under GST in the State of Rajasthan, is engaged in supplying services of transportation of goods.…

Alpha Cargo Private Limited, a company registered under GST in the State of Rajasthan, is engaged in supplying services of transportation of goods. In addition to its head office registered in Rajasthan, the company has also obtained registration in other States where it is operating as supplier of goods transportation services. During the month of January, following transactions were undertaken: 1. Revenue from service of transportation of goods provided to registered persons is 70,00,000. 2. Revenue from supply of goods transportation services provided to Dhoop Garments, registered in Rajasthan, for transport of goods to Japan is 18,10,000. 3. The company paid rent to the local municipal authorities of respective States for its offices located in different States as mentioned below: Rajasthan -50,000Maharashtra - 75,000Delhi -25,000Gujarat -40,000 The invoice was issued by the local municipal authority in these States to the offices of the company located in respective States. 4. There are 5 independent directors in the company (all based in Rajasthan) and the sitting fees paid to each such director during the month is 25,000 from the head office of the company. Out of these directors, Mr. X, a chartered accountant and an independent director of the company, is also a partner in ABC LLP, a chartered accountant firm in Delhi. ABC LLP provided professional services to the company during the month. The LLP has issued an invoice for 1,50,000 on the head office in the month of January. Another independent director, Mr. Z, on account of his long-term relationship with Alpha Cargo Private Limited, has provided personal guarantee of 1 crore to Dhandhan Bank for loan taken by the company during the month of January. He has not charged any commission or brokerage for the same. 5. The company obtained services of Mr. Y (based in Rajasthan), who is providing agency services for payment of annual road tax payable to the Government for the vehicles owned and operated by the company. Mr. Y issued an invoice amounting to 10,00,000 on the head office. Such amount includes - 9,50,000 as amount of road tax paid on actual basis and is indicated separately in the invoice and - 50,000 as fee of Mr. Y for said services. 6. The company also paid an amount of 5,00,000 for an event related to goods transport industry in the State of Rajasthan as sponsorship amount. 7. The company, registered as Goods Transport Agency, has opted for payment of GST on goods transportation services on forward charge basis. In the month of February, Rajasthan office of the company has following balances available in its electronic cash ledger: Description IGST (₹) CGST (₹) SGST (₹) Total (₹) Tax 25,000 20,000 20,000 65,000 Interest 2,000 3,000 3,000 8,000 All the amounts given in the scenario are exclusive of GST, unless otherwise provided. The opening balance of input tax credit of Alpha Cargo Private Limited for the relevant tax periods is nil. GST is payable (whenever applicable) on all inward and outward transactions in the aforesaid case scenario at the following rates, unless otherwise specified: I. Intra-State supply – 9% CGST and 9% SGST II. Inter-State supply – 18% IGST Based on the facts of the case scenario given above, choose the most appropriate answer to Q. Nos. 7 to 11 below:-