Subway Logistics Pvt. Ltd. (hereinafter referred as SLPL), a registered company based in Pune, Maharashtra, is engaged in providing logistics and…

Subway Logistics Pvt. Ltd. (hereinafter referred as SLPL), a registered company based in Pune, Maharashtra, is engaged in providing logistics and warehousing services, including transport of goods by road, cold storage warehousing for perishables, and consultancy services. It also deals in activities like storage of agricultural produce. During the quarter April to June of current year, the company undertook following transactions: (i) Logistics services provided to M/s Bhakti Enterprises, registered in Amravati, Maharashtra for ₹ 28,00,000 and to Dwarka Industries, registered in Gwalior, Madhya Pradesh for ₹ 22,00,000. (ii) Services by way of warehousing of vegetables provided to M/s Dhawal Farms registered in Solapur, Maharashtra and M/s Rudra Veggies registered in Vapi, Gujarat for ₹8,00,000 and ₹ 4,00,000 respectively (iii) Sale of land to Mr. Dhruv in Pune for ₹ 1,20,00,000, excluding stamp duty of ₹ 2,50,000 (stamp duty is charged at 2%). (iv) It also received consultancy services from Mr. Shreyas, an architect in the month of March of the previous financial year, for ₹ 80,000 (exclusive of GST @18%), but input tax credit (ITC) was not availed until now. The related invoice was dated 20th March of previous financial year. (v) Supplied goods to its newly opened warehouse in Bengaluru Unit valued at ₹ 6,00,000 (exclusive of GST @18%). The company has paid the GST but, Bengaluru unit did not make payment against this invoice within 180 days. (vi) In addition to the aforesaid transactions, SLPL spent an amount of ₹ 5,00,000 on the procurement of certain goods which were distributed as part of the corporate social responsibility [CSR] expenditure required under the provisions of the Companies Act, 2013. During the same quarter, it also received a subsidy of ₹ 40,000 from an environmental NGO for adopting green refrigeration technology and using the Electric Vehicles for logistics. This subsidy was linked to a performance metric (carbon reduction), not to the price of services. The company has been compliant in filing periodic returns and statements on time during the year and has filed the annual return for preceding financial year on 15th October, of current financial year. Based on the facts of the case scenario given above, choose the most appropriate answer to Q. Nos. 9 to 13 below: