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Interest on delayed payment of esi contribution

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16 December 2019 Ours is pvt ltd company. There was a delay in payment of esi contribution for Apr'12 to Jul'12 & Apr'15 for which an interest amount of Rs.1912 has been incurred till date. We want to pay the same. What would be the journal entry for payment of the same.

16 December 2019 Debit interest on delayed ESI payment, credit bank account.



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