Bhakti & Sons of Kolkata, a partnership firm registered under GST, deals in supply of electronic goods such as TV, refrigerator, washing machine…

Bhakti & Sons of Kolkata, a partnership firm registered under GST, deals in supply of electronic goods such as TV, refrigerator, washing machine etc. It also provides services of repair and maintenance of said goods. Its aggregate turnover during the preceding financial year was - 4.2 crore. It furnishes following information for the month of December: Outward supplies during the month of December are as under: Particulars Amount (in lakh) Supply of goods to unregistered persons residing in & around Kolkata 12 Supply of goods to a unregistered dealer of Bihar 6 Supply of goods to registered dealers in West Bengal 28 Repair & maintenance services provided to unregistered persons 4 Inward supplies during the month of December are as under: Particulars Amount (in lakh) Purchase of TV sets from registered dealers (Inter-State supply) [During unloading of said TV sets, one LED TV costing - 25,000 was damaged, but the dealer refused to replace the same.] 30 Purchase of refrigerators from registered dealers (Intra-State supply) 4 Purchase of washing machine from unregistered dealers (Intra-State supply) 2 Transportation charges paid to Om Logistics (unregistered GTA) 2 Payment made to Star Security Services Pvt Ltd. (not registered under GST) for providing security services 0.50 Loading & unloading charges paid to labourer 0.10 Shop rent paid to Kolkata Municipal Corporation 0.30 Fee paid to Mr. Das, a Senior Advocate of Kolkata High Court for legal service 0.10 Following additional information is also provided: (a) The Assistant Commissioner of Commercial Tax, Kolkata has issued a show cause notice (SCN), to Bhakti & Sons due to non-display of registration certificate in a prominent location & GSTIN on name board at the entry of its principal place of business. Bhakti & Sons' plea is that the display of GSTIN to general public is not mandatory as it is required for the knowledge of the customers only & the same is already mentioned in the tax invoice. (b) Bhakti & Sons paid the sponsorship fee of 5,00,000 to Finmin Ltd., registered in Kolkata, for an entertainment event organised by Finmin Ltd. in Assam, in the month of October. (c) GST rate on all inward and outward supplies is 18% (CGST @ 9%, SGST @ 9%, IGST @ 18%), except transportation of goods service which attracts GST @ 5% (CGST @ 2.5%, SGST @ 2.5%, IGST @ 5%). (d) There is no opening ITC available for the relevant tax period in the electronic credit ledger of Bhakti & Sons. (e) All the goods purchased by Bhakti & Sons is ex-shop and it arranges its own transportation through GTA. Note: All the above amounts are exclusive of GST, wherever applicable. Based on the facts of the case scenario given above, choose the most appropriate answer to Q. Nos. 7 to 12 below, carrying 2 marks each: