By Premisin Editorial Team ·
From the January 2026 tax period onwards, the GST portal calculates interest in Table 5.1 of GSTR-3B taking into account the minimum balance in the Electronic Cash Ledger from the due date until the date of payment, in line with the proviso to Rule 88B(1) of the CGST Rules, according to a GSTN advisory.
The auto-populated interest cannot be amended downward. GSTN says it is only the minimum interest payable, and taxpayers must still self-assess and increase it if their actual liability is higher.
The interest for delayed returns of the January 2026 period is auto-populated in the February 2026 GSTR-3B.
What it means for your business
- Keeping enough balance in your Electronic Cash Ledger before the due date can reduce interest on late filing. File on time where possible.
Sources
This is general information, not tax or legal advice. Confirm with your adviser before acting.