GST Portal auto-calculates interest on delayed filing of GSTR-3B based on the tax liability discharged and tax liability breakup provided in “Tax Liability Breakup, As Applicable” table. The system computed interest is auto-populated and collected in Table 5.1 of the subsequent period GSTR-3B. The detailed breakup of interest computation is available in the system generated GSTR-3B PDF.

Due to a technical issue, for certain taxpayers, the interest for February 2026 appearing in Table 5.1 of March 2026 may have been calculated without considering the minimum cash balance available in the Electronic Cash Ledger as per the proviso to Rule 88B(1) of the CGST Rules, 2017.

An option to recompute interest is made available on the GST Portal under Table 5.1 of GSTR-3B. Upon selection of the “RE-COMPUTE INTEREST” option, the system recalculates the interest based on updated parameters, and the revised interest amount is reflected in the updated system generated GSTR-3B PDF.

Taxpayers may refer to the updated system generated GSTR-3B PDF for revised interest values and update the interest figures in Table 5.1 by manually editing the auto-populated values. The revised interest is also visible on hover of the respective field in Table 5.1 of GSTR-3B. The manually edited interest value shall not be less than the recomputed interest appearing in the system generated GSTR-3B PDF.