We are liable to Pay SGST & CGST but unfortunately Late fee paid under Fee but IGST. What should i do in this case. will get refund or is there have any adjustment. Please advice.
29 September 2017
You can't adjust the IGST late fee paided amount to any other heads.
So, You can pay late fee under CGST and SGST "Fee" head and adjust in your return...
Note:
Any cash payments can't adjustable any one head to other heads. ITC only adjustable as per law...
CAclubindia
