additional consideration in way of int., fine or penality

if consideration is upto RS.1000 time of supply is date of issue of supply and in case it exceeds RS.1000 date of payment entered in books of account or credit in bank A/c as case may be

how to show such consideration in GST return if date of issue of invoice and payment related to different months.


if additional consideration received due to other reasons for eg due to escalation clause then also whether such provision applicable?