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Quick Summary
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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FAQ :
The new interest calculation rules for GSTR-3B will be effective from January 2026 returns.
From January 2026, interest will be calculated considering the cash ledger balance available from the due date up to the actual payment date.
Taxpayers can be exempt from interest if they maintain a minimum cash balance in their Electronic Cash Ledger from the due date of return filing until the date of tax payment.
The auto-populated interest will be displayed in Table 5.1 of the GSTR-3B.
Yes, the auto-populated interest can be edited upwards if your own calculation shows a higher amount, but it cannot be edited downwards.
If GST registration is cancelled and the last applicable GSTR-3B return is filed after the due date, the applicable interest will be levied and collected through the Final Return (GSTR-10).
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