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Interest column only or Interest and penalty Columns

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(Querist)
13 September 2023
Dear Experts,
1 A company needs to pay the late fee and interest under GST
2 Whether this company needs to pay these two amounts under Interest column only or Interest and penalty Columns?
3 Pls clarify
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Asha Kanta Sharmapro badge

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Asha Kanta Sharmapro badge (Expert)
30 September 2023 There are separate column for both which can be used

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