Pawan is engaged in providing various supplies. He is registered under GST at Kochi, in the State of Kerala. He also acts as a Del-Credere Agent…

Pawan is engaged in providing various supplies. He is registered under GST at Kochi, in the State of Kerala. He also acts as a Del-Credere Agent (DCA) of M/s Casual Comforts Ltd., a reputed garments company of Bengaluru, Karnataka. As a DCA, he issues invoice in his own name and guarantees for the realization of payments from the customers. Details of various transactions for the month of October 2025 are reported as below: (i) Intra-State outward supply in his DCA capacity:21,00,000. (ii) For the above supply at point (i), interest earned from the customers for the short term credit facility provided to them for timely payment of dues:1,25,000. (iii) Services provided in the capacity of independent director to 'ABC Repo Clearing Exchange Limited' in Kochi:3,00,000. (iv) Inter-State supply of goods received from M/s Casual Comforts Ltd. Being a DCA, no consideration was paid. Value of supply ascertained under section 15 of the CGST Act, 2017 is 4,00,000. (v) Received free training (inter-State) from M/s Casual Comforts Ltd. for e-invoicing under GST as per DCA agreement. M/s Casual Comforts Ltd. charges - 15,000 when it provides such training to others. (vi) He had reversed an eligible IGST input tax credit (ITC) of 20,000 in the month of October 2024 in respect of an invoice received in March 2024 (ITC on which was claimed in March 2024 itself), for the reason being the supplier did not file his GSTR 3B in respect of said invoice till September 2024. He came to know that the supplier filed his said GSTR 3B return in September 2025. He wants to claim the ITC again which was reversed earlier. Further in respect of a demand order received for the financial year (FY) 2020-21, appeal was preferred earlier and the said appeal was finally disposed on 31.10.2025. Annual return (GSTR-9) for the said FY was filed on 31.03.2022 against the due date of 28.02.2022. Pawan arranged for a marketing training for his executives located in Delhi through "Magic Market Consultants", based and registered in Mumbai. This training was held at Manali, Himachal Pradesh for a week in the month of September 2025. Pawan also proposes to undertake from the next month following pure labour contracts with his expertise in construction industry: (a) Pure labour contracts of construction of original work pertaining to a single residential unit otherwise than as a part of a commercial complex:5,00,000. (b) Pure labour contracts of construction of original work pertaining to a single commercial unit otherwise than as a part of a residential complex:7,00,000. (c) Pure labour contracts of construction of renovation work pertaining to the beneficiary led individual house construction PMAY government scheme:9,00,000. Applicable rate of tax on both inward and outward supplies is 9% each for CGST and SGST and 18% for IGST unless otherwise provided. All the amounts given above are exclusive of taxes, wherever applicable. Subject to the information given above, conditions for availing the input tax credit are complied with. From the information provided above, choose the most appropriate answer for the following questions number 1 to 6: