Shivam Traders is a partnership firm in Jaipur, Rajasthan. The firm has obtained GST registration at its Head Office (HO) in Jaipur and is a monthly…

Shivam Traders is a partnership firm in Jaipur, Rajasthan. The firm has obtained GST registration at its Head Office (HO) in Jaipur and is a monthly return filer. Further, the firm is having its depot for storage of goods in other districts in Rajasthan. The depots are added as additional place of business in the GST registration obtained at HO. Following details are provided about the firm for the month of July: a. Shivam Traders received goods worth - 5,00,000 for which GST is payable on reverse charge basis. The goods were received on 25th July. The supplier issued an invoice dated 24th July and payment for the same was debited in the bank account of Shivam Traders on 30th July. Due to the absence of accountant, the transaction was recorded in the books of accounts on 1st August. b. In the month of July, Shivam Traders issued vouchers worth - 2,00,000 to its customers, which were eligible to be redeemed against identified goods. Also, certain set of customers were issued vouchers worth - 5,00,000 in the month of August. The said vouchers were eligible to be redeemed against any supply of goods in next 6 months starting from August month. c. Mr. Ajay, a partner in the firm, booked a Hotel in Udaipur, Rajasthan for the wedding of his daughter in the month of October. An advance of 5,00,000 for booking the hotel was paid by way of online payment from the current account of Shivam Traders in July. The hotel charged GST on such booking at the rate of 28% (CGST @ 14% and SGST @ 14% or IGST @ 28%, as the case may be) on the amount received as advance and issued a receipt voucher. d. Shivam Traders made a supply of goods worth - 25,00,000 during the month of July. Out of the aforesaid supply, goods worth - 5,00,000 were not liable to GST. However, Shivam Traders inadvertently charged GST on such goods and collected the same from the customers. The opening balance of input tax credit for all registrations is nil for the relevant tax period. Further, subject to the information given above, assume that all the other conditions necessary for availing ITC have been fulfilled. All the above transactions are exclusive of GST, wherever applicable. GST is applicable on all inward and outward supplies @ 18%. Based on the facts of the case scenario given above, choose the most appropriate answer to Q. Nos. 11 to 13 below, carrying 2 marks each: