Question 10: ABC partnership firm registered under GST in West Bengal has received the following payments in March, 2021. All supplies are Intra-State unless mentioned. Month in which services are performed Receipt () December 2020 (includes 31,00,000 non-taxable supplies) 4,00,000 Invoice is issued in December. October 2020 (includes 31,25,000 for the services rendered within the Indian Territorial Waters). Invoice is issued in December. 3,00,000 April 2021 (includes 1,50,000 for services rendered in the 6,00,000 state of Jammu and Kashmir). No invoice has been issued as yet. State the amount of Goods and Services tax payable by ABC Partnership Firm for the month ending March 2021. CGST, SGST=9% each