GST interest and Late fee allowed or Disallowed

Kishore Nuthalapati (Accountant for multiple small entities)   (171 Points)

26 June 2023  
Hi Sir or Madam

We are looking after Accounts of a proprietor firm

Every month we are filing GST returns after due date only

Hence For Financial year 2022-23 we have paid interest and late fee 97,000

Could some one please advise whether this can be allowed or disallowed under income tax act

Thanks in advance