As a facilitation measure for taxpayers and assisting the taxpayers in doing a correct self-assessment,
GST Portal auto-calculates interest on delayed filing of GSTR-3B based on the tax liability discharged
and tax liability breakup provided in “Tax Liability Breakup, As Applicable” table.
This system computed interest is auto-populated and collected in the Table-5.1 of the subsequent
period GSTR-3B. The facility is similar to the collection of late fees for GSTR-3B, which is also
calculated after filing of GSTR-3B and collected in subsequent GSTR-3B period.
The detailed breakup of interest computation can be verified from the System Generated GSTR 3B
PDF, which can be accessed through the following navigation path:
Login → Return Dashboard → Select Return Period → GSTR 3B → Prepare Online → System
Generated GSTR 3B PDF.
Due to some technical glitch for few taxpayers interest for Feb-2026 period appearing in Table 5.1 of
March-2026 period may have been calculated incorrectly without providing benefit of the minimum
cash balance available in the Electronic Cash Ledger as per the proviso to Rule 88B(1) of the CGST
Rules, 2017. In case any taxpayer observes any discrepancy in the system calculated interest, an option
to recompute interest is available on GST Portal.
The taxpayer may click on the “RE-COMPUTE INTEREST” button provided under Table 5.1 of
GSTR 3B. Upon clicking this option, the system recalculates the interest based on the latest and
updated parameters available in the system and the revised interest amount will then be reflected in the
updated system generated GSTR-3B PDF.
Taxpayers are advised to refer to the updated GSTR-3B system generated PDF for the revised interest
values and accordingly, update the interest figures in Table 5.1 by manually editing the already autopopulated values in Table 5.1. The revised interest will also be visible on hover of respective field in
Table 5.1 of GSTR-3B. Kindly note that the manually edited interest value shall not be less than the
recomputed interest appearing in system generated GSTR-3B pdf.
Thanks,
Team GSTN
Disclaimer – This advisory has been prepared solely for educational purposes. It is not a legal advice hence, taxpayer must rely on statutory provisions for compliance requirements. For any official or legal purpose, please refer to the applicable GST laws, rules, and notifications.
Source: https://tutorial.gst.gov.in/downloads/news/advisory_on_interest_calculator_6th_march_2026.pdf
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