GSTN introduced system enhancements in GSTR-3B applicable from the January 2026 tax period to align interest computation with statutory provisions and improve accuracy in reporting of tax liability and payment. The update applies to registered taxpayers filing GSTR-3B and introduces system-driven computation and reporting features for interest and liability.

1. Revised Interest Computation (Table 5.1)
   Interest auto-populated based on revised computation considering minimum cash balance in Electronic Cash Ledger from due date to date of debit; value non-editable downward and represents minimum interest payable.
2. Auto-Populated Tax Liability Breakup
   GST Portal auto-populates liability breakup in GSTR-3B based on document dates of supplies reported in GSTR-1 / GSTR-1A / IFF of previous periods where tax is paid in current period.
3. Cross-Utilization of ITC (Table 6.1)
   After exhaustion of IGST ITC, IGST liability may be paid using available CGST and SGST ITC in any sequence.
4. Interest in GSTR-10
   Interest on delayed filing of last applicable GSTR-3B for cancelled taxpayers shall be levied and collected through Final Return (GSTR-10).