interest recive in cunsumar

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ग्राहक को उधार माल विक्रय किया, देर से भुगतान आया,देरी का ब्याज लिया नगद मे क्या मुझे जी एस टी देना होगा! yes कितना % कब
कोनसे surcular मे लिखा है
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 gst  applicable on bank charges and interest there on

gst on interest getting for fix depoisit not applicable 

not even for interest on loan 

koi bolta h gst is18% applicable koi bolte h nill
Sec. 15(2)(d) of the CGST Act, 2017, “the value of supply shall include interest or late fee or penalty for delayed payment of any consideration for any supply.”

Sec. 12(6) of the CGST Act, 2017, “The time of supply to the extent it relates to an addition in the value of supply by way of interest, late fee or penalty for delayed payment of any consideration shall be the date on which the supplier receives such addition in


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