GSTN Advisory on Interest Collection and Related Enhancements in GSTR-3B
Advisory on Interest Collection and Related Enhancements in GSTR-3B
It is hereby informed that from January-2026 period onwards, the following enhancement
have been made in filing of GSTR-3B:
Update in Interest Computation for GSTR-3B
From January-2026 tax period onwards, the interest calculation in table 5.1 of GSTR-3B on
portal has been enhanced, providing the benefit of the minimum cash balance available in
the Electronic Cash Ledger of the taxpayer from the due date of return filing until the date of
tax payment (offset) in line with the proviso to Rule 88B(1) of the CGST Rules, 2017. The said
change shall be applicable on the delayed returns filed for January 26’ tax period for which
interest shall be auto-populated in February 26’ tax period’s GSTR-3B. The revised interest
computation formula is mentioned below for better understanding of the taxpayers.
Revised Interest Computation Formula
Interest = (Net Tax Liability – Minimum Cash Balance in ECL from due date to date of debit)
× (No. of days delayed / 365) × Applicable Interest Rate
- System-Computed Interest in Table 5.1:
The interest auto-populated on the basis of the revised computational formula mentioned
above, in table 5.1 of GSTR-3B shall be non-editable and taxpayers would not be allowed to
amend the auto-populated values downward. It may be noted that the interest autopopulated in GSTR-3B is only the minimum interest that is required to be paid by the
taxpayer. However, the taxpayers needed to self-assess their correct interest liability, and
amend the auto populated values upward, if required. - Auto-Population of Tax Liability Breakup Table in GSTR-3B
The ‘tax liability breakup table’ in GSTR-3B capture the supplies of previous tax periods,
reported in current period. The tax is being paid for such supplies in current tax period.
Hence, for the filing of GSTR-3B from January-2026 tax period onwards, the GST Portal shall
auto-populate the “Tax Liability Breakup Table” in GSTR-3B on the basis of date of
documents related to supplies reported in GSTR-1 / GSTR-1A / IFF pertaining to any previous
tax period. Where the corresponding tax liability has been discharged in the current period’s
GSTR-3B.
GSTN Advisory on Interest Collection and Related Enhancements in GSTR-3B Page 2 of 2
This enhancement is intended to assist taxpayers in accurate reporting of tax liability and
align the computation of interest as per proviso of Section 50 of CGST Act, 2017.
Key Features
- Auto-populated values are suggestive in nature.
- Taxpayers may modify upwards these values based on their own records and
computations, if required.
The auto-populated breakup can be viewed at:
Login → GSTR-3B Dashboard → Table 6.1 (Payment of Tax) → Tax Liability Breakup
- Update in Table 6.1 – Suggestive Cross-Utilization of ITC
From January-2026 period onwards, once the available IGST ITC has been fully exhausted,
the GST Portal will allow to pay IGST liability in Table 6.1 of GSTR-3B using available CGST
and SGST ITC in any sequence, - Collection of Interest in GSTR-10 for Delayed Filing of Last Applicable GSTR-3B
In case of cancelled taxpayers, if the last applicable GSTR-3B return has been filed after the
due date, then the interest applicable on such delayed filing shall be levied and collected
through the Final Return i.e., GSTR-10.
Disclaimer – This advisory has been prepared solely for educational purposes. It is not a legal advice hence,
taxpayer must rely on statutory provisions for compliance requirements. For any official or legal purpose,
please refer to the applicable GST laws, rules, and notifications.