Tax return for small shop owner

Bhaskar (None) (32 Points)

31 July 2012  
Hi forum, One of my friend own a small retail shop. His annual turn over is around below the 1.8Lac's limit. He did not maintain the records of his sales now he need to file the income tax return. Now Does he need to use ITR-4 for filing return? Can he file retun in next month (August 2012)? Does he need to pay professional tax?