Advisory on Interest Collection and Related Enhancements in GSTR-3B
GST
Dated:- 31-1-2026
It is hereby informed that from January-2026 period onwards, few enhancements have been made in filing of GSTR-3B. For detailed advisory:
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 t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
taxpayers would not be allowed to amend the auto-populated values downward. It may be noted that the interest auto-populated 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.
2. 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 b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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,
4. 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, p
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =