Ajay Limited, a registered dealer in Patna (Bihar), is engaged in various types of supplies. The company provided the following details for the month of January 2022: Sl. No.ParticularsAmount in ₹ (i)Outward supply of goods made during the month to various non-related persons:As given in particulars column ParticularsMarket valueTransaction Value (₹) a. in the State of Bihar (Intra-State)3,00,0004,00,000 b. to other States (Inter-State)2,00,0001,00,000 (ii)Services provided to the State Government of Karnataka for conducting a computer training programme for its employees. Total expenditure incurred for the said programme was ₹90,000, of which ₹63,000 was borne by the State Govt. (Inter-State transaction)5,00,000 (iii)Stock transfer without consideration to its branch at Gaya (Bihar). Branch has separate GSTN for convenience of accounting and billing. Value under section 15 - ₹20,000 (Intra -State)Nil (iv)Intra - State inward supply of various services for use in the course or furtherance of business (30 invoices)6,50,000 Additional Information: (a) All the amounts given above are exclusive of taxes. (b) During the course of arranging and filing documents, the accountant of Ajay Limited observed that an invoice for ₹30,000 (excluding tax) dated 02.12.2021 was omitted to be recorded in the books of accounts and no payment was made against the same till the end of January 2022. This invoice was issued by Mr. Mukesh of Patna, from whom Ajay Limited had taken cars on rental basis. Invoice included cost of fuel also. (Intra-State transaction). (c) Rate of GST applicable on various supplies are as follows: Nature of supplyCGSTSGSTIGST Car rental service2.5%2.5%5% All other inward and outward supplies9%9%18% (d) No opening balance of input tax credit exists in the beginning of the month. (e) Out of the 30 invoices of inward supply received, 6 invoices with taxable value amounting to ₹1,50,000 were e-invoices in which Invoice Reference Number (IRN) was not mentioned. However, all the invoices were duly reflected in GSTR 2B for the month of January 2022, since the suppliers had filed their GSTR-1. (f) Subject to the information given above, conditions necessary for claiming ITC were complied with. You are required to calculate the amount of net GST liability payable in cash by Ajay Limited for the month of January 2022. Brief notes for treatment given for each item should form part of your answer.