01 May 2013
No penalty is raised. Because for uploading return under MVAT ACT due date is 10th may so you can pay upto 10th may with interest. Penalty of Rs. 5000/- is raised when return is not filled upto 10th may in audited case. And in non audited case due date is 30th june for filling returns. And payment date is 10th may for non audited case.