The GSTN has issued an important advisory dated 16 April 2026 regarding the re-computation of interest under Table 5.1 of GSTR-3B. This advisory addresses a technical issue where system-calculated interest for February 2026 was incorrectly computed and auto-populated in March 2026 GSTR-3B for certain taxpayers.
This update is crucial for taxpayers to ensure correct self-assessment of interest liability and avoid unnecessary excess payment or future disputes.
Click here to download the advisory
🔍 System-Generated Interest – How It Works
As a facilitation measure, the GST portal provides an automated mechanism to calculate interest on delayed filing of GSTR-3B. The system:
- Calculates interest based on:
- Tax liability discharged
- Tax liability breakup declared in “Tax Liability Breakup, As Applicable” table
- This computed interest is:
- Auto-populated in Table 5.1
- Collected in the subsequent GSTR-3B period
👉 This mechanism is similar to late fee computation, which is also calculated post filing and reflected in the next return period.
📄 Where to Check Interest Calculation Details
Taxpayers can verify the detailed interest computation through the System Generated GSTR-3B PDF.
🔎 Navigation Path:
👉 Login → Return Dashboard → Select Return Period → GSTR-3B → Prepare Online → System Generated GSTR-3B PDF
This PDF provides a complete breakup of interest calculation, which should always be reviewed before filing.
⚠️ Issue Identified for February 2026
Due to a technical glitch, the GSTN has identified that for certain taxpayers:
- Interest for February 2026
- Reflected in March 2026 GSTR-3B (Table 5.1)
👉 May have been incorrectly calculated
❗ Root Cause:
The system failed to provide the benefit of minimum cash balance available in Electronic Cash Ledger, as required under:
👉 Proviso to Rule 88B(1) of CGST Rules, 2017
🛠️ Solution Provided by GSTN – Re-Compute Interest
To resolve this issue, GST portal has provided a facility to recompute interest.
👉 Steps:
- Go to Table 5.1 of GSTR-3B
- Click on “RE-COMPUTE INTEREST” button
- System will:
- Recalculate interest using updated parameters
- Consider correct cash ledger balance
- Revised interest will be reflected in:
- Updated System Generated GSTR-3B PDF
Visit www.cagurujiclasses.com for practical courses
