(Bihar Commercial Tax Department) F/Y 13-14, I filled 1st-4th Quarter return timely & annual return due. Now I prepare annual return there i found some sales & purchase bill missing to filled 1st quarter, 2nd Qtr, 3rd Qtr & 4th Qtr. I want to revise all return to filled. can you help me what is rate of the panalaty missing sales bill & purchase bill.