Interest computation now uses minimum cash balance; portal auto populates non editable minimum interest while taxpayers may increase it.
News
GST
From January 2026 the portal's GSTR 3B filing is enhanced: interest is computed using the net tax liability minus the minimum cash balance in the Electronic Cash Ledger from the return due date to payment date (per proviso to Rule 88B(1)), and that system computed interest in table 5.1 will be auto populated as a non editable minimum while tax
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