Tax invoice/debit note for charging interest on overdue bill

Dear Mr. NAND GOPAL Sir.,

GST not applicable for above said Interest. It's business dealing no more supplies...

Also GST not applicable for Outstanding Payments / Receipts...!!!

RAJA P M sir,

But sir in CGST act section 15 (1) d there are clearly shown that 

interest or late fee or penalty for delayed payment of any consideration for any supply 

So I think debit note of overdue interest should be made with GST Tax.