Sir/madam, I had started my articleship on 09.08.2014 and till that date I didn't join any college for graduation. But on Nov. 2014 I had enrolled in a correspondence Bcom course as I was late to get admission in any regular college.Then after passing Bcom 1st year in correspondence I had converted from correspondence to regular BCom as in my university one can convert from correspondence to regular in 2nd year and finally get a regular degree. BCOM 1st year reg. date- 25.11.2014 BCOM 2nd year reg. date- 29.07.2015 But till date I haven't submitted FORM 112. Experts please guide me and do answer the following questions:- Is there any consequences of late filing of form 112, other than late fees?