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Penalty payment in gst

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(Querist)
25 June 2017 Sir,
If we pay penalty Agst late return or wrong accounting
Then in which head the penalty amount will be show in financial report. (Balance sheet)

Please suggest.
Thanks
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CA Rashmi Gandhi

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CA Rashmi Gandhi (Expert)
25 June 2017 Penalty A/c ...............
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Fakher Alam

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Fakher Alam (Querist)
26 June 2017 In which group they will fall



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CA Rashmi Gandhi

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CA Rashmi Gandhi (Expert)
26 June 2017 Legal charges...............
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Fakher Alam

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Fakher Alam (Querist)
27 June 2017 Direct ?indirect or less in capital?
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CA Rashmi Gandhi

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CA Rashmi Gandhi (Expert)
27 June 2017 Indirect exp.....

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