GST LATE FEES

As per Section 43B

Notwithstanding anything contained in any other provision of this Act*, a deduction otherwise allowable under this Act in respect of—

a) any sum payable by the assessee by way of tax, duty, cess or fee, (by whatever name called, under any law for the time being in force);

Here as per the wordings of Section, clause (a) covers the term "fee". So does that mean we can cover late fees into this term and claim late fees expense?