The Goods and Services Tax Network on April 16, 2026, issued an advisory on re-computation of Interest under Table 5.1 of GSTR-3B.
The following has been stated:
The GST portal automatically calculates interest on delayed GSTR-3B filings and populates it in Table 5.1 of the next return period, similar to how late fees are handled. Taxpayers can check the detailed calculation in the system-generated GSTR-3B PDF available on the portal. However, due to a technical glitch, the interest for February 2026 reflected in March 2026 returns may have been incorrectly calculated without considering the minimum cash balance benefit. To address this, taxpayers can use the “Re-compute Interest” option in Table 5.1, which recalculates the correct interest. They should then refer to the updated PDF and manually adjust the interest amount in Table 5.1, ensuring the entered value is not lower than the recomputed amount.
Please refer to the document attached below for more details.
