Sales Tax Query

Hi

One of my frnd had not register himself for MVAT & CST through he was liable to registration & filing of return, from last 3 years.

Mu question is, Is he can now register for CST & MVAT? if Yes, is there is any penalty for late registration? He has to file return for past years also or he can start from this year only?

What is the procedure & form for the registration for CST & MVAT? 

I also want to know when a dealer need to issue form C, H, F, E-I, E-II

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