IGST interest and Penalty Entries

First  you will  prepare challan and  transfer the Interest  and  late  fees payable  through Bank  to  Electronic Cash Ledger  from  Bank  account .so  entry  will be 

1) Electronic  Cash  Ledger  A/c  Dr 

    To Bank                            A/c   Cr

   (  Money  transfer ) 

2)  IGST Interest. A/c Dr
     IGST Late fees A/c Dr
     To Electronic Cash Ledger A/c Cr
 ( Interest and Late fees on IGST paid through ECL )