**Case Scenario - IV** Raghu Impex Limited, registered in the State of Uttar Pradesh was involved in supplying stationery items pan India basis. The company did not opt for registration under GST. The proper officer of GST based on enquiry finds that the company is liable for registration and he registers it on temporary basis on 21.01.2023. The company made the following outward supplies of printing materials in the month of February, 2025: (i) to Telangana State Agriculture Department for an invoice value of ₹2,60,400 inclusive of GST @ 5%, delivering at Hyderabad, Telangana State. (ii) to UPGST, State GST Department for an invoice value of ₹2,80,000 inclusive of GST @ 12%, delivering at Noida, in the State of Uttar Pradesh. (iii) to Delhi Transport Corporation, Government owned transport corporation registered in the Union Territory of Delhi for supply to its Central Stores located in Ghaziabad, in the State of Uttar Pradesh, for an invoice value of ₹2,97,360 inclusive of GST @ 18%. In the month of September, 2024 company found that while issuing invoice to a customer, the company erroneously charged higher value by₹ 52,000. Such invoice was issued on 31.03.2024. Company issued the credit note on 01.10.2024. The company filed relevant annual return on 15.06.2025 and return for the month of September 2024 and October 2024 were filed on 31.10.2024 & 19.11.2024 respectively. Based on the facts of the case scenario given above, choose the most appropriate answer for the following question no. 12 to 14: