GSTN has introduced important system-level changes in GSTR-3B effective from January-2026, impacting interest calculation, ITC utilization and final returns. Taxpayers must take note Interest Calculation Updated (Rule 88B) Interest on delayed GST payment will now be calculated after reducing the minimum cash balance available in Electronic Cash Ledger (ECL) from the due date. Interest auto-computed in Table 5.1 will be non-editable downward and represents the minimum payable interest. Auto-Population of Tax Liability Break-up GST Portal will auto-populate tax liability breakup in GSTR-3B based on document dates reported in GSTR-1 / GSTR-1A / IFF, ensuring better reconciliation between returns. Flexible ITC Cross-Utilisation Once IGST ITC is exhausted, taxpayers can now utilise CGST & SGST ITC in any order to pay IGST liability in Table 6.1. Interest Recovery through GSTR-10 For cancelled GST registrations, interest on delayed filing of the last applicable GSTR-3B will be collected through Final Return (GSTR-10). These changes strengthen system validations and reduce manual errors. Always review auto-populated figures before filing. Post navigation 3B enhancement 30jan26
