M/s Suja & Co (located at Jodhpur), a partnership firm was registered under GST under composition scheme in the State of Rajasthan. Intra-State…

M/s Suja & Co (located at Jodhpur), a partnership firm was registered under GST under composition scheme in the State of Rajasthan. Intra-State outward taxable supply of the firm for the month of April 2025 was 10 lakh, out of which 3 lakh was supply of services. In the preceding financial year, the firm was doing trading of taxable goods only. Turnover of the concern for the previous financial year was 100 lakh. During the month of May 2025, the firm proposed the following: (i) To make intra-State supply its goods through the online e-commerce platforms for better reach. (ii) To supply the goods to nearby States. (iii) To deal in new line of products such as building bricks and roof tiles for which there was good demand. It awaited the approval of its GST consultant to start these proposed activities. The firm availed the following services in the month of July 2025 on 20.07.2025 and made payment on the same day. (a) Took on rent a commercial premise for business purposes for a rent of 50,000. Owner of the property was a pensioner and was not registered under GST. (b) Availed security services for its godown and paid 30,000 as per bill was raised by the service provider who was not registered under GST. Aggregate turnover of the firm crossed the limit of 150 lakh on the first order for the day of 25.08.2025 from which date the firm opted to pay tax under regular scheme of monthly payment of tax. On the date liable to pay tax under regular scheme, the firm furnishes the following information of input tax credit to be claimed under section 18 of the CGST Act, 2017 read with rule 40 of the CGST Rules, 2017: GST paid on input As on the end of 24.08.2025 As on the end of the 25.08.2025 Held in stock 30,000 1,00,000 Contained in semi-finished goods stock 50,000 2,00,000 Contained in finished goods stock 60,000 3,00,000 During the month of October 2025, the firm made a contract of supply of goods to Kamala Limited registered in Kanpur (Uttar Pradesh). Consignment was sent to Dubai (outside India) as per instruction of Kamala Limited and this consignment was sent through Green Dot couriers, registered at Jaipur. Goods were handed over for shipment at Jaipur. One of the partners of the firm retired on 30.09.2025. GST consultant was advised to report the same to the GST authority by filing necessary amendment within 10 days. But the firm missed by oversight and filed the amendment by 28.10.2025. Assume all the amounts given above are exclusive of taxes, wherever applicable. All the supplies referred above are intra-State unless specified otherwise. Conditions for claiming ITC are duly complied subject to the information given above. Also assume normal (regular) rate of GST as 9% each under CGST and SGST and 18% under IGST for all the inward and outward supplies involved. From the information provided above, choose the most appropriate answer for the following question numbers 7 to 12: