Delay in form112

plsss help me, i registered in ignou for bcomaf in july 2013 but didnot submit form112 in ICAI , because i thought its a joint program so there is no need for form 112 but now i confirm it from e-shahitya that its compulsory to submit form112 even in correspondence .So please suggest me what reason i should write in application of 112 and what is the procedure to submit it after 181 days delay....thanks in advance