07 January 2020
In 2017-18 GST-3B late fee was waived by govt. upto sept.17 and late fee already deposited by dealer was credited in their cash ledger and in GSTR-9 table9 late fee payable is showing late fee including late fee credited in Cash ledger so whether we require to correct it and fill only net late fee amount only or not to change amount as shown on GST portal. Example- total late payable as per GSTR-9 Rs. 1900.00 and late fee reversed and credited in cash ledger of dealer by Rs. 1000.00 so net late fee payable is Rs. 900.00 so in this situation we have fill late fee payable in GSTR-9 Rs. 1900.00 or Rs. 900.00. pls reply.
CAclubindia
