M/s Santosh Hardwares, a partnership firm registered under GST in the State of Uttar Pradesh, is engaged in the supply of door and window fittings…

M/s Santosh Hardwares, a partnership firm registered under GST in the State of Uttar Pradesh, is engaged in the supply of door and window fittings across India. In the month of October, it made following outward supplies: Name of receiver (State) Taxable value (₹) Date of invoice Date of receipt of payment Date of removal of goods M/s Brijwasi Traders (Haryana) 5,75,000 10 th October 25 th October 10 th October M/s Subhash Hardwares & Fitters (Punjab) 3,25,000 12 th October 10 th November 10 th October M/s Avesh Singh Ji Hardware Products (Rajasthan) 2,70,000 17 th October 12 th October 20 th October M/s Radhey Shyam Hardwares (Karnataka) 3,75,000 18 th October 29 th November 19 th October The applicable tax rates of GST on supply of above goods is 18% IGST, 9% CGST and 9% SGST. Goods are generally received by parties in Punjab, Haryana & Rajasthan on 2nd day from the date of removal whereas it takes 5 days to reach Karnataka. M/s Santosh Hardwares gives 2% cash discount to its customers wherever the payment is received in advance or within 15 days of the date of removal of goods and the respective credit note is also issued immediately. The buyer also takes the necessary legal action (required under GST law) with respect to such credit note immediately. To supply such goods, as aforesaid, it received services from a local GTA, namely, M/s Ravikishan Transporters (unregistered), who raised a consolidated invoice for 1,00,000 on 22nd October for which payment was made on 27th December along with payment for the month of November. Applicable tax rate on services of transportation of goods is CGST @ 2.5% and SGST @ 2.5%. Based on the facts of the case scenario given above, choose the most appropriate answer to Q. Nos. 1 to 5 below, carrying 2 marks each: