Clarification regarding penalty for vat payment and return

This query is : Resolved 

21 September 2013 If Maharashtra VAT payment done on 23rd Sept two days after due date i.e 21st Sept 2013 does penalty amounting to Rs 5000/- is applicable
Also If Maharashtra VAT return filed two days after due date does penalty amounting to Rs 5000/- is applicable

Please clarify

22 September 2013 WHICH STATE VAT PAYMENT AND RETURN?


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