From the January 2026 tax period onward, the GST portal has introduced changes in interest computation and related GSTR-3B reporting flows that taxpayers should understand before filing delayed returns.
Practical takeaways
- Interest in table 5.1 of GSTR-3B is auto-populated using the revised portal formula.
- Auto-populated interest values cannot be edited downward in the form.
- Tax liability breakup is also auto-populated based on prior reported documents where tax is being paid in the current period.
- Taxpayers should still self-assess whether any upward correction is required.
- Cancelled taxpayers may see delayed filing interest collected through GSTR-10 for the last applicable GSTR-3B.
What this means for businesses
Businesses should reconcile return delays, ledger balances, and prior-period reporting before starting the filing process. Teams that rely on last-minute filing or post-filing clean-up may face more friction under these portal-level controls.
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