Vat returns not filed since 2006

Hi,

The VAT TIN no was taken in the year 2006, under MVAT. There is no turnover till date. The dealer wants to start his business under this TIN no. He has not filed single returns till date.

Request you please let me know, whether the dealer needs to file all the returns from 2006 till date. Will it be possible to upload online returns for all these years. Whethter there will be penalty other than Rs.1000 per return. (The periodicity is six monthly ).

Please advice.

Thanks & Regards,

Ruchi Thakkar