02 September 2010
Dear Sir, My Client has received the Penalty notice from ETO for non-filing of return in form VAT-R1 for the period 01-04-2010 to 30-06-2010. Sir actually he has no transaction either of sale nor of purchase during this period and thus he has not filed the return. Pls guide will he be liable for the penalty for that OR can he still be filled the return for NIL without any penalty or interest.