Mr. Anshul, registered under GST, is a practicing Chartered Accountant who is supplying the service in the field of auditing and assurance. His…

Mr. Anshul, registered under GST, is a practicing Chartered Accountant who is supplying the service in the field of auditing and assurance. His earnings during the current financial year are as follows- Income from the auditing and assurance service provided during the year-1,86,00,000Income for acting as an examiner from the ICAI and ICSI (not on their rolls) in the month of June -2,50,000Rental income from a commercial property, during the year-13,90,000 Further, in the month of April, Mr. Anshul purchased 10 computers at a price of 25,000 each, for his office as new staff has been recruited by his HR team and had availed and utilized ITC on the same. On 31st October, out of these 10 computers, Mr. Anshul donated 2 computers to a blind school within the State. Open market value of each of these computers, on 31st October, is 10,000. Mr. Anshul belatedly filed GSTR-3B for the month of December, by 5 days. Net tax liability for the month of December was - 1,80,000 and gross tax liability for the month was - 2,00,000. Applicable rate of tax on all supplies was 18%. Note: All the above amounts are exclusive of taxes, wherever applicable.The opening balance of input tax credit of Mr. Anshul for the relevant tax period(s) is nil. Subject to the information given above, assume that all the other conditions necessary for availing ITC have been fulfilled.Mr. Anshul furnishes return on a monthly basis. Based on the facts of the case scenario given above, choose the most appropriate answer to Q. Nos. 6 to 10 below, carrying 2 marks each: