Mr C R RADHAKRISNAN.
after you fill the ITC in 3B you have to offset your liability..at the time of offsetting your liability you have the option how you willing to offset it.first CGST will offset with CGST Credit thn IGST and you hv to pay balance in cash if any.and same aslo in case of SGST.
SSG...
you have to deposit your late fee and interest in challan before offset your liability..in the challan you hv to mention your normal tax amount and late fee separately.bt you can deposit it in a single challan.
CAclubindia
