New Interest Calculation in GSTR-3B From January 2026 Onwards: Cash Ledger Balance Now Considered

Atharv , Last updated: 31 January 2026  
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Starting From Jan 2026 returns, interest calculation will be computed considering the cash ledger balance available from the due date up to the actual payment date. The portal automatically calculates this, exempting interest if minimum cash balance available in the Electronic Cash Ledger of the tax

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Atharv
(Certified Management Accountant)
Category GST   Report

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