i have filed st3 for the financial year 2009-10 to2012-13 on nil amount because our turn over less than 10 lacs so we need clarification that m i liable for penalties for late filing, if yes then 20000 or 2000 i.e penalty related to the concerned financial year like penalty related to financial year 2009-10 for return filed for the same financial year. require complete detail as per section and circuler