Quick Summary
The GST Network has issued an advisory introducing major system-level enhancements in GSTR-3B effective from the January 2026 tax period. The most significant change relates to interest computation, where taxpayers will now receive credit for the minimum cash balance maintained in their Electronic Cash Ledger while calculating delayed payment interest, in line with Rule 88B and Section 50 of the CGST Act. Additionally, the GST Portal will auto-populate the tax liability breakup for past-period
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FAQ :
The revised interest calculation for GSTR-3B will be effective from the January 2026 tax period.
Taxpayers will now receive credit for the minimum cash balance maintained in their Electronic Cash Ledger when calculating interest on delayed payments.
The system-computed interest in Table 5.1 of GSTR-3B will be non-editable, but taxpayers must self-assess and amend the value upwards if required.
The GST Portal will auto-populate the tax liability breakup for past supplies paid in the current return, enable flexible cross-utilisation of CGST and SGST ITC after IGST credit is exhausted, and recover interest for delayed final returns of cancelled registrations via GSTR-10.
From January 2026, once IGST ITC is fully utilised, taxpayers can use CGST and SGST ITC in any sequence to pay IGST liabilities.
Interest on delayed filing of the final return (GSTR-10) for cancelled taxpayers will be levied and collected through the GSTR-10 form.
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