https://www.taxtmi.com/article/detailed?id=16247 Interest on delayed GST payments is computed on the net tax liability after adjusting for the minimum cash balance in the electronic cash ledger, multiplied by the delay period and applicable rate. The GST portal auto-populates the tax liability breakup in GSTR-3B on the basis of document date, so late-reported invoices, debit notes, and credit note reversals may trigger automatic interest computation. For cancelled taxpayers, interest for a delayed last GSTR-3B is collected through GSTR-10. en-us Wed, 22 Apr 2026 08:47:52 +0530 Wed, 22 Apr 2026 08:47:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16247 Interest on delayed GST payments is computed on the net tax liability after adjusting for the minimum cash balance in the electronic cash ledger, multiplied by the delay period and applicable rate. The GST portal auto-populates the tax liability breakup in GSTR-3B on the basis of document date, so late-reported invoices, debit notes, and credit note reversals may trigger automatic interest computation. For cancelled taxpayers, interest for a delayed last GSTR-3B is collected through GSTR-10. Articles Goods and Services Tax - GST Wed, 22 Apr 2026 08:47:52 +0530 https://www.taxtmi.com/article/detailed?id=16247