Nesamani started his business activities in the month of February 2022 in the State of Orissa. He provided the following details: ParticularsAmount in ₹ (i) Outward supply of petrol (Intra State)4,00,000 (ii) Transfer of exempt goods to his branch in Rajasthan (Inter-State)2,00,000 (iii) Outward supply of taxable goods by his branch in Uttar Pradesh (Intra State)5,00,000 (iv) Outward supply of services on which tax is payable under RCM by the recipient of services (Intra-State)6,00,000 (v) Inward supply of services on which tax is payable under RCM (Intra- State)2,00,000 From the information given above, compute the aggregate turnover of Nesamani and also decide whether he is required to get registration under GST. Assume that the amounts given above are exclusive of taxes.

(i) Pranesh has deposited a sum of ₹5,000 under the head of ‘Fee' column of Cess and ₹4,000 was lying unutilized under the head of ‘Penalty' column of IGST. Both the deposits were made wrongly instead of depositing under the head of Fee column under SGST. In the light of the provisions of section 49(10) & 49(11) of the CGST Act, 2017, briefly explain the relevant provisions as how can Pranesh rectify these errors? (3 Marks) (ii) M/s Sakura Enterprises made an inter-State supply of taxable goods valued at ₹47,500 and exempt goods valued at ₹2,000. Rate of IGST for taxable supply was 6%. Determine, with brief reasons, whether e-way bill generation is mandatory for the above supply made by M/s Sakura Enterprises. (2 Marks)