Ronaldo Pvt. Ltd., a supplier registered under GST in Jaipur, Rajasthan, is engaged in the supply of various goods and services. It provides the…

Ronaldo Pvt. Ltd., a supplier registered under GST in Jaipur, Rajasthan, is engaged in the supply of various goods and services. It provides the following details of various activities undertaken by it during the relevant tax periods: Transactions during January (1) Ronaldo Pvt. Ltd. engages Mr. Arjun to procure specialised raw materials. Mr. Arjun negotiated with Bhakti Manufacturers and finalised the deal; Bhakti dispatched the goods to Mr. Arjun's warehouse, from where Mr. Arjun forwarded the consignment to Ronaldo's factory. The invoice for the goods, however, was raised by Bhakti Manufacturers directly in Ronaldo's name. Mr. Arjun separately charged Ronaldo for his commission. As part of the engagement, Ronaldo also conducted a one-day workshop for Mr. Arjun on procurement and negotiation techniques, at no charge. (2) Ronaldo Pvt. Ltd. supplied goods worth ₹ 35,00,000 to Bansal Exports Pvt. Ltd., a registered recipient located in Prayagraj, Uttar Pradesh. In addition, Ronaldo Pvt. Ltd. recovered ₹ 60,000 separately from Bansal Exports Pvt. Ltd. towards a tax levied on the said supply by the Prayagraj Municipal Corporation. (3) Ronaldo Pvt. Ltd. rendered consultancy services to Girdhar Ltd., a registered person located in Jodhpur, Rajasthan, for an agreed fee of ₹ 6,00,000. As per the terms of engagement, Girdhar Ltd. was entitled to a discount of ₹ 30,000 for making upfront payment. Girdhar Ltd. got the discount and same was recorded in the tax invoice issued by Ronaldo. (4) Ronaldo Pvt. Ltd. procured raw materials worth ₹ 18,00,000 from Alpha Traders Ltd., a supplier registered in Lucknow, Uttar Pradesh, ₹ 1,00,000 from Beta Enterprises, a supplier registered in Delhi and ₹ 1,00,000 from Gamma Associates, a supplier registered in Kota, Rajasthan. The raw materials sent by Alpha Traders Ltd. and Beta Enterprises were received at Ronaldo's factory in Jaipur on 30th January. However, due to a transit delay attributable to the carrier, raw material sent by Gamma Associates reached Ronaldo's factory only on 1st February. (5) It acquired manufacturing equipment worth ₹ 2,00,000 from Techline Engineering Pvt. Ltd., a supplier registered in Hyderabad, Telangana, for use in its production process. Ronaldo Pvt. Ltd. claimed depreciation under the Income-tax Act, 1961 on the entire cost of machinery including GST component. (6) Ronaldo Pvt. Ltd. placed a purchase order for accessories worth ₹ 90,000 with its supplier and instructed the supplier – Jagjot Traders (registered in Bhilwara, Rajasthan) to ship the consignment directly to its network of dealers located in Delhi and Punjab for onward retail distribution. The supplier dispatched the goods accordingly. However, the tax invoice was issued in the name of Ronaldo Pvt. Ltd. only. Transaction during March In the month of March, Ronaldo Pvt. Ltd. supplied taxable goods worth ₹ 40,000 and exempt goods worth ₹ 10,000 to Dhananjay Enterprises, a retailer located in Maharashtra. As per the agreement, goods were to be delivered at the premises of Dhananjay Enterprises. In the invoice-cum-bill of supply issued to Dhananjay Enterprises, transportation charges recovered separately were ₹ 7,000 for taxable goods and ₹ 2,000 for exempt goods. Additional information Opening balance of ITC for the month of January are as follows: CGST: ₹ 20,000 SGST: ₹ 50,000 IGST: ₹ 75,000 GST rates applicable on all inward and outward supplies of goods/services: CGST: 9% SGST: 9% IGST: 18% Notes: 1. All amounts are exclusive of GST. 2. Subject to the information given above, all conditions necessary for availing ITC have been complied with. 3. Wherever the relevant information for determining place of supply is not given with respect to an activity/transaction, same may be treated as an intra-State supply. Based on the facts of the case scenario given above, choose the most appropriate answer to Q. Nos. 1 to 5 below: