Advisory on Re-Computation of Interest under Table 5.1 of GSTR-3B
The GST portal automatically calculates interest on delayed filing of GSTR-3B and shows it in Table 5.1 of the next return period. However, for February 2026, a technical issue led to incorrect calculation of interest for some taxpayers. The system did not properly consider the balance available in the Electronic Cash Ledger, which resulted in higher interest being charged in some cases.
To resolve this, the GST portal has provided a “Re-compute Interest” option. Taxpayers are required to use this feature, verify the corrected interest from the system-generated GSTR-3B PDF, and then manually update the interest amount in Table 5.1 before filing the return. Proper verification is important to avoid excess payment and ensure compliance.
- Understand the process through a flow chart
START
│
└──→
Interest is auto-calculated by GST portal for delayed GSTR-3B
│
└──→
Interest is displayed in Table 5.1 of next return period
│
└──→
Verify using system-generated GSTR-3B PDF
│
└──→
Check for discrepancy
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└──→
Is there any discrepancy?
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├──→
NO → Proceed to file GSTR-3B → END
│
└──→
YES
└──→
Click “Re-compute Interest”
└──→
System recalculates interest
└──→
Download updated GSTR-3B PDF
└──→
Manually update Table 5.1
└──→
Ensure value ≥ recomputed interest
└──→
END
- Taxpayers should re-compute interest, verify it using the updated GSTR-3B PDF, and correctly update Table 5.1 to ensure accurate interest and proper GST compliance.
LINK FOR THE ADVISORY :
https://tutorial.gst.gov.in/downloads/news/advisory_on_interest_calculator_6th_march_2026.pdf