As per Section 15(2) of CGST Act, 2017, Interest on late fees or penalty for delayed payment of any consideration for any supply ............

(A) Shall be included if amount exceeds ₹50,000

(B) Shall be included in the value of taxable supply only if the same is recovered from the recipient by the supplier

(C) Shall always be excluded from the value of taxable supply since it is consideration for delay in payment and not a consideration for supply of goods/services

(D) Shall always be included in the value of taxable supply