#interest

2 articles

GSTR-3B: confirm the tax liability breakup before filing

GSTR-3B: why you must confirm the “Tax Liability Breakup” before filing

From the February 2026 period, GSTR-3B auto-fills a tax liability breakup for past-period supplies, and you must save it before filing. Why it exists and what to click.

12 Nov 20261 min read

GST Returns

How GSTR-3B now calculates late-payment interest: the minimum cash balance benefit

Since the January 2026 period, GSTR-3B's auto-calculated interest gives credit for the minimum cash balance in your Electronic Cash Ledger (Rule 88B). The formula, plus what you can't edit.

12 Nov 20261 min read