[TU-GEN-01-2026]
The GST ecosystem continues to evolve with system-driven enhancements aimed at improving compliance and reducing manual errors. Recently, GSTN issued an important advisory regarding the re-computation of interest under Table 5.1 of GSTR-3B, particularly for taxpayers who have noticed discrepancies in system-calculated interest.
Background: System-Based Interest Calculation
To simplify compliance, the GST Portal automatically computes interest on delayed filing of GSTR-3B based on:
- Tax liability discharged
- Break-up of liability reported in the return
Issue: Incorrect Interest Computation for Feb 2026
GSTN has identified a technical glitch affecting some taxpayers for the February 2026 period, wherein:
- Interest reflected in March 2026 GSTR-3B may have been incorrectly calculated
- The system did not consider the minimum balance available in the Electronic Cash Ledger as per Rule 88B(1)
Solution: “Re-compute Interest” Facility
To address this issue, GSTN has enabled a corrective feature:
- Re-compute Interest Button
- Available under Table 5.1 of GSTR-3B
- On clicking, the system recalculates interest using updated parameters and reflects the corrected values in the system-generated PDF
To download the official advisory, Click Here
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