The Goods and Services Tax Network (GSTN) has recently issued an advisory addressing an issue observed in certain cases, wherein due to a technical glitch, the interest pertaining to the February 2026 period (reflected in the March 2026 GSTR-3B) may have been incorrectly calculated. The advisory further outlines the procedure to be followed by taxpayers for re-computation and correct reporting of such interest, as summarized below:
- The GST Portal auto-calculates interest on delayed filing of GSTR-3B, which is reflected in Table 5.1 of the subsequent return period. This facility is similar to the collection of late fees for GSTR-3B, which are also computed post filing and collected in the subsequent GSTR-3B
- The detailed backup of interest computation can be verified through the system-generated GSTR-3B PDF available on the portal
- It has been observed that, due to a technical glitch, interest for the February 2026 period (reported in March 2026 GSTR-3B) may have been incorrectly computed in certain cases, without considering the benefit of available balance in the Electronic Cash Ledger as per Rule 88B(1) of the CGST Rules, 2017
- To address this issue, a “Re-compute Interest” option is available on the GST Portal under Table 5.1 of GSTR-3B. Taxpayers may use this functionality to recalculate the correct interest based on the latest updated parameters in the system
- Upon re-computation, the revised interest amount will be reflected in the updated system-generated GSTR-3B PDF
- Taxpayers are advised to verify the revised interest and accordingly update Table 5.1 manually, wherever required. It is to be noted that the manually updated interest should not be less than the recomputed amount reflected in the system-generated GSTR-3B PDF
We recommend that you review your GSTR-3B for the relevant periods to ensure accurate reporting and avoid any future disputes.