https://www.taxtmi.com/news?id=69267 Interest for delayed GSTR-3B filings from January 2026 will be computed on portal as (Net Tax Liability - Minimum Cash Balance in ECL from due date to date of debit) x (Days Delayed/365) x Applicable Interest Rate and auto-populated in Table 5.1 as a non-editable minimum amount; taxpayers must self-assess and increase it if necessary. The portal will auto-populate Tax Liability Breakup from prior-period supply documents, allow CGST/SGST ITC to be used for IGST after IGST ITC is exhausted, and collect interest for late final returns (GSTR-10) of cancelled taxpayers. en-us Sat, 31 Jan 2026 10:09:24 +0530 Sat, 31 Jan 2026 10:09:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=69267 Interest for delayed GSTR-3B filings from January 2026 will be computed on portal as (Net Tax Liability - Minimum Cash Balance in ECL from due date to date of debit) x (Days Delayed/365) x Applicable Interest Rate and auto-populated in Table 5.1 as a non-editable minimum amount; taxpayers must self-assess and increase it if necessary. The portal will auto-populate Tax Liability Breakup from prior-period supply documents, allow CGST/SGST ITC to be used for IGST after IGST ITC is exhausted, and collect interest for late final returns (GSTR-10) of cancelled taxpayers. News - Sat, 31 Jan 2026 10:09:24 +0530 https://www.taxtmi.com/news?id=69267