Regarding C cess

It is compensation cess levied on certain class of goods under GST. For more, read: https://cleartax.in/s/gst-compensation-cess. Accounting treatment for comp cess would be similar to that for CGST & SGST.

GST Compensation Cess is levied by the Goods and Services Tax (Compensation to States) Act 2017. The object of levying this cess is to compensate the states for the loss of revenue arising due to the implementation of GST on 1st July 2017 for a period of five years or such period as recommended by the GST Council.

C cess will comes under cess ledger and same as GST journal