PG Instamart, an e-commerce operator, is registered under GST in Patna (Bihar). It provides platform for various suppliers to list and sell their…

PG Instamart, an e-commerce operator, is registered under GST in Patna (Bihar). It provides platform for various suppliers to list and sell their products online to ultimate customers. It also has a separate food division on its e-platform where vendors can list and make supply of restaurant services (other than the services supplied by restaurants, eating joints located at 'specified premises'). During the month of June 2025, following supplies were made through it by various suppliers: M/s A (regular registered dealer) supplied apparels valued at 1,50,000 and apparels valued at 40,000 were returned to it.M/s B (a composition dealer) supplied goods valued at 60,000 and goods valued at 70,000/- were returned to it.In addition to above, other registered dealers located in Bihar supplied goods valued at 2,40,000 through it.Restaurants/eating joints supplied food items valued at 3,00,000 through it. Further, the following information is also provided related to June, 2025: (i) For the above services provided, PG Instamart charged commission/ fee of 80,000/- from the suppliers. (ii) Eligible ITC available on various inputs and input services received during the month is CGST - 10,000 and SGST - 10,000. (iii) During the month a customer won a voucher worth - 1,000 in month end sale scheme. The voucher was issued on 30.06.2025 and it is redeemable against any supply received between 01.07.2025 to 15.07.2025. (iv) PG Instamart will also start in near future separate division on its online platform through which metered cab or auto rickshaw owners can supply services of transport of passenger. Additional information: (a) All the figures given above are exclusive of GST, wherever applicable. (b) Applicable rates of GST are: Particulars IGST CGST SGST Supply of goods 12% 6% 6% Supply of restaurant services (without the benefit ITC) 5% 2.5% 2.5% Supply of other services 18% 9% 9% (c) All transactions are intra-State except where specifically mentioned. (d) Subject to the information given above, conditions for availing ITC are complied with. There is no opening balance of ITC. (e) PG Instamart filed monthly return GSTR-8 for the month of June 2025 on 19.09.2025. Based on the above information, choose the correct or most appropriate answer to the Question Nos. 10 to 15 below: