M/s Malik Rao & Company is a partnership firm of advocates, registered under GST in Mumbai, Maharashtra. In the month of April, the firm has…

M/s Malik Rao & Company is a partnership firm of advocates, registered under GST in Mumbai, Maharashtra. In the month of April, the firm has supplied services amounting to 15 lakh. The following information is provided in relation to the some of the services provided: S. No. Particulars Value of service (₹) 1. Incense Power (P) Ltd. (Registered in Telangana in the preceding financial year as per the provisions of section 22 of the CGST Act, 2017) Provided consultation for preparation of an affidavit in relation to construction of a hotel building in the State of Maharashtra. 50,000 2. Sultan India (P) Ltd. (Registered in Gujarat in the preceding financial year as per the provisions of section 22 of the CGST Act, 2017) Filed a suit in the Gujarat High Court on behalf of the company 200,000 3. Ms. Kavya (Registered under GST as a salon service provider in Maharashtra in the preceding financial year as per the provisions of section 22 of the CGST Act, 2017) Service amounting to 1 lakh was provided in the month of February for which invoice was issued on 15th February. However, payment is made by the client on 5th April. The firm has charged 10,000 as penalty (exclusive of GST) for delayed payment of consideration. Said penalty is also paid by the client on 5th April. Apart from this, as per the agreement with the client, the firm had paid 20,000 as attestation charges on behalf of the client, mentioned separately on the invoice, which were reimbursed by the client in the month of February itself. Note: The turnover of M/s Malik Rao& Company in the previous financial year was 50 lakh. The firm is engaged solely in providing legal services and it does not import/export any services from/to outside India. Based on the facts of the case scenario given above, choose the most appropriate answer to Q. Nos. 9 to 12 below: