'Shree Ram Travels Private Ltd.' (SRTPL) is established on 3rd April in the city of Bangalore (Karnataka) and the primary objective of the company…

'Shree Ram Travels Private Ltd.' (SRTPL) is established on 3rd April in the city of Bangalore (Karnataka) and the primary objective of the company is to provide air-conditioned contract-based passenger transportation services at affordable fares. The company obtains voluntary registration under GST from 1st May. On 1st July, the company purchased motor vehicles (omnibus) of various seating capacities as follows: Seating capacity (including driver) No. of vehicles Purchase price (per vehicle-exclusive of taxes) Rate of GST 8 persons 4 10,00,000 CGST-9%; SGST - 9% 9 persons 3 12,00,000 CGST-9%; SGST - 9% 11 persons 2 14,00,000 CGST-9%; SGST - 9% 13 persons 1 15,00,000 IGST-18% From the month of July, SRTPL associated with MRLT Ltd. to enhance the business operations. MRLT Ltd. owns/operates an electronic platform for supply of passenger transportation services in Bangalore. The company developed an application called ‘MRLT’through which the customers can access the nearest available motor vehicles (cabs) and avail the services. MRLT Ltd. collects the consideration for the services from the customers and remits the same to the service provider (SRTPL) after retaining the commission charged by it for using its electronic platform. The details of few bookings of SRTPL in the month of July are as follows: (These bookings are obtained by SRTPL on its own account and not through MRLT Ltd.) Order No. Date of travel Starting city Ending city Residence of the customer Date of payment/ booking Status of customer CA-234 5 th July Bangalore Chennai Bangalore 3 rd July Registered* CA-435 11 th July Bangalore Chennai Chennai 9 th July Unregistered PH-534 16 th July Chennai Bangalore Hyderabad 14 th July Registered* GK-987 19 th July Hyderabad Bangalore Delhi 17 th July Unregistered UV-777 22 nd July Bangalore Hyderabad Mumbai 20 th July Registered* XE-001 25 th July Chennai Bangalore Kolkata 23 rd July Unregistered *Registered in the State in which they reside In all the above cases, journey is a single-day journey and invoice is issued electronically on the date of travel immediately after the completion of journey. The details of the passenger transportation services supplied by SRTPL through MRLT Ltd. & GST liability on the supply is as follows:- Particulars July (₹) August (₹) September (₹) Value of services 1,30,00,000 1,25,00,000 1,40,00,000 CGST 9,00,000 8,00,000 8,50,000 SGST 9,00,000 8,00,000 8,50,000 IGST 4,00,000 3,50,000 4,50,000 For the month of October, SRTPL self-assessed its CGST liability of 90,000 for but failed to make the payment. However, the Department initiated penal proceedings against SRTPL for recovery of penalty under section 74A for failure to pay GST and issued show cause notice on 10th December. SRTPL deposited the tax along with interest on 25th December and informed the Department on the same day. Note: All amounts are exclusive of CGST/SGST or IGST, as the case may be.Booking is confirmed only after paying total fare for the journey.There is no other inward or outward supply transaction for SRTPL in the relevant period apart from the aforementioned transactions.Subject to the information given above, assume that all the other conditions necessary for availing ITC have been fulfilled. Based on the case scenario given above, choose the most appropriate answer to Q. nos. 10 to 15, below: