Applicable Act / Rule: Central Goods and Services Tax Act, 2017 and Central Goods and Services Tax Rules, 2017
Applicable Section / Rule: Section 50 of the Central Goods and Services Tax Act, 2017; Rule 88B of the Central Goods and Services Tax Rules, 2017
The Goods and Services Tax Network has issued an advisory outlining system-level changes relating to interest computation and return filing in GSTR-3B. With effect from the January 2026 tax period, certain functional enhancements have been introduced on the GST Portal to align interest calculation and reporting mechanisms with statutory provisions. These changes apply to taxpayers filing GSTR-3B returns from the said period onwards.
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