09 February 2016
Dealers, who have not filed any of the returns till 01/04/14 for period upto Feb 14, can now upload their returns after paying tax and interest on or before 30/09/14. In these cases late filing fee will be only Rs.1000/- per return. Where a dealer fails to file a return within due date, then he shall pay before filing the return late filing fee of Rs.2000/- if return is filed within 30 days of due date and in any other case Rs.5000/-