R-vat penalty

Hello All to U Sir,

                                       I have a problem in R-VAT. A Firm has VAT Tin No. but the firm didn't filled Quartley return for F.Y. 2011-12. Firm has filled only 1st and 2nd quartley return fro F.Y. 2011-12.Firm deals in TAx-free goods, so no need to pay VAT. but only need to fill VAT reurns.

                                  Please suggest me that (1) Can i Fill Late return? (2) What penaltey will be levied