Advisory on Re-Computation of Interest under Table 5.1 of GSTR-3B

Advisory on Re-Computation of Interest under Table 5.1 of GSTR-3B https://www.taxtmi.com/news?id=72424 GST Portal auto-calculates interest on delayed filing of GSTR-3B and auto-populates it in Table 5.1 of the subsequent return, with the breakup available in the system-generated GSTR-3B PDF. If the interest has been computed incorrectly without giving benefit of the minimum cash balance in the Electronic Cash Ledger under the proviso to Rule 88B(1) of the CGST Rules, 2017, taxpayers may use the "RE-COMPUTE INTEREST" option in Table 5.1. The revised interest then appears in the updated PDF and should be manually entered in Table 5.1, not below the recomputed amount. en-us Fri, 17 Apr 2026 10:05:04 +0530 Fri, 17 Apr 2026 10:05:04 +0530 TaxTMI RSS Generator Advisory on Re-Computation of Interest under Table 5.1 of GSTR-3B https://www.taxtmi.com/news?id=72424 GST Portal auto-calculates interest on delayed filing of GSTR-3B and auto-populates it in Table 5.1 of the subsequent return, with the breakup available in the system-generated GSTR-3B PDF. If the interest has been computed incorrectly without giving benefit of the minimum cash balance in the Electronic Cash Ledger under the proviso to Rule 88B(1) of the CGST Rules, 2017, taxpayers may use the "RE-COMPUTE INTEREST" option in Table 5.1. The revised interest then appears in the updated PDF and should be manually entered in Table 5.1, not below the recomputed amount. News - Fri, 17 Apr 2026 10:05:04 +0530 https://www.taxtmi.com/news?id=72424