📢 GST ADVISORY | GSTR-3B ENHANCEMENTS

(Effective from January-2026 Tax Period)

As part of system-driven compliance improvements, the GST Portal has introduced important enhancements in GSTR-3B filing, applicable from January 2026 onwards. Taxpayers are advised to take note of the following:

🔹 1. Updated Interest Computation – Table 5.1

From January-2026 tax period, interest on delayed filing of GSTR-3B shall be auto-computed by the GST Portal, considering the minimum cash balance available in the Electronic Cash Ledger (ECL) from the due date of return filing till the date of tax payment.

📌 Revised Interest Formula: Interest = (Net Tax Liability – Minimum ECL Balance) × (No. of delay days ÷ 365) × Applicable Interest Rate

🔔 Important Advisory: The auto-populated interest reflects the minimum payable amount only. Taxpayers must self-assess their actual interest liability and revise upward, wherever required.

📅 This change shall apply to delayed January-2026 returns, with interest auto-reflected in February-2026 GSTR-3B.

🔹 2. Auto-Population of Tax Liability Break-Up Table

To enhance accuracy in reporting, the GST Portal shall auto-populate the Tax Liability Break-Up Table in GSTR-3B for:

• Supplies pertaining to earlier tax periods
• Reported through GSTR-1 / GSTR-1A / IFF
• Tax discharged in the current GSTR-3B

📍 Navigation Path: Login → GSTR-3B Dashboard → Table 6.1 → Tax Liability Break-Up

✔️ Auto-populated values are system-generated & suggestive