Applicability of gst on interest for delayed payment

luv malik (aa) (33 Points)

25 October 2017  

Hi,

I have an invoice pending for payment which has outstanding interest of Rs. 90,000.

Interest for delayed payment for the period: Oct 2015 (other demands have been paid) 

Date of Invoice : 20-10-2016

Date of Payment : 03-10-2017

 

Is gst applicable?