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:
\nAdvisory on Interest Collection and Related Enhancements in GSTR-3B
\nIt is hereby informed that from January-2026 period onwards, the following enhancement have been made in filing of GSTR-3B:
\nUpdate in Interest Computation for GSTR-3B
\nFrom 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<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2. Auto-Population of Tax Liability Breakup Table in GSTR-3B
\nThe '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<\/p>\n