Time of supply when interest, late fee or penalty for late payment is received

Time of supply when interest, late fee or penalty for late payment is received :

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 value – section 13(6) of CGST Act.
This is small mercy. Otherwise, they would have asked taxable person to pay GST as soon as demand of interest, late fee or penalty is issued to recipient.