06 January 2014
The late fee is payable on filing the return. Since only a single return is filed for all services, you may make the payment under the head -Other Payments - Services Other than under the Negative List. If a person has 7/8 services including reverse charges, the Late fee cannot be divided between the various services.
The Department will juistg verify if the Late Fee has been paid or not and not under which code it was PAID
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