Advisory on Re-Computation of Interest under Table 5.1 of GSTR-3B
GST
Dated:- 17-4-2026
1. As a facilitation measure for taxpayers and assisting the taxpayers in doing a correct self-assessment, GST Portal auto-calculates interest on delayed filing of GSTR-3B based on the tax liability discharged and tax liability breakup provided in “Tax Liability Breakup, As Applicable” table.
2. This system computed interest is auto-populated and collected in the Table-5.1 of the subsequent period GSTR-3B. The facility is similar to the collection of late fees for GSTR-3B, which is also calculated after filing of GSTR-3B and collected in subsequent GSTR-3B period.
3. The detailed breakup of interest computation can be verified from the
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ided under Table 5.1 of GSTR-3B. Upon clicking this option, the system recalculates the interest based on the latest and updated parameters available in the system and the revised interest amount will then be reflected in the updated system generated GSTR-3B PDF.
5. Taxpayers are advised to refer to the updated GSTR-3B system generated PDF for the revised interest values and accordingly, update the interest figures in Table 5.1 by manually editing the already auto-populated values in Table 5.1. The revised interest will also be visible on hover of respective field in Table 5.1 of GSTR-3B. Kindly note that the manually edited interest value shall not be less than the recomputed interest appearing in system generated GSTR-3B pdf.
Thanks
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