03 November 2013
Interest payable is 1%/pm and penalty is 2%/pm(including interest) on the amount due from the date it was required to be filed to the date of filing now.It may be possible to do it now on-line.If not you have to go to your registering officer and request him to enable you to do it electronically.Otherwise,you file all the monthly/quarterly returns manually with a cheque for each return seperately....mjk