The Goods and Services Tax Network has issued an important advisory regarding the re-computation of interest in Table 5.1 of GSTR-3B. Due to a technical glitch, the interest for February 2026 may have been incorrectly calculated for some taxpayers without considering the benefit of available cash balance as per Rule 88B.
To address this issue, GSTN has introduced a "Re-compute Interest" option on the GST portal. Taxpayers can use this feature to recalculate the correct interest amount, verify it through the system-generated GSTR-3B PDF, and update the values accordingly before filing.
This move aims to ensure accurate self-assessment, prevent excess payment of interest, and improve overall GST compliance.
Advisory on Re-Computation of Interest under Table 5.1 of GSTR-3B
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 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 the subsequent GSTR-3B period.
3. The detailed breakup of interest computation can be verified from the System Generated GSTR 3B PDF, which can be accessed through the following navigation path:
Login → Return Dashboard → Select Return Period → GSTR 3B → Prepare Online → System Generated GSTR 3B PDF.
4. Due to some technical glitch for few taxpayers interest for Feb-2026 period appearing in Table 5.1 of March-2026 period may have been calculated incorrectly without providing benefit of the minimum cash balance available in the Electronic Cash Ledger as per the proviso to Rule 88B(1) of the CGST Rules, 2017. In case any taxpayer observes any discrepancy in the system-calculated interest, an option to recompute interest is available on GST Portal.
The taxpayer may click on the "RE-COMPUTE INTEREST" button provided 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 autopopulated values in Table 5.1. The revised interest will also be visible on hover of the 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 the system-generated GSTR-3B PDF.
Thanks,
Team GSTN
Disclaimer: This advisory has been prepared solely for educational purposes. It is not a legal advice hence, taxpayer must rely on statutory provisions for compliance requirements. For any official or legal purpose, please refer to the applicable GST laws, rules, and notifications.
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