The GSTN has issued an Advisory dated 16.04.2026, addressing an important system-level issue in auto-computation of interest under Table 5.1 of GSTR-3B and provides a corrective mechanism to ensure accurate tax compliance.

A key concern highlighted is a technical glitch affecting February 2026 computations, where interest was calculated without granting the benefit of available cash balance in the Electronic Cash Ledger, as mandated under Rule 88B(1). This resulted in excess interest liability being reflected for certain taxpayers, indicating a deviation from statutory computation principles.

To address this, GSTN has introduced a “Re-compute Interest” functionality, allowing taxpayers to trigger system-based recalculation using updated parameters. This reflects a shift towards interactive compliance, where taxpayers are not merely passive recipients of system-generated values but are expected to verify and validate them.

Importantly, the advisory emphasizes that the system-generated GSTR-3B PDF serves as the primary reference document for verifying interest computation. Taxpayers are required to manually update the recomputed interest in Table 5.1, ensuring alignment with corrected values. However, a safeguard is built in by restricting taxpayers from reducing the interest below the recomputed figure, thereby protecting revenue interests.

The Complete GSTN Advisory can be accessed at https://tutorial.gst.gov.in/downloads/news/advisory_on_interest_calculator_6th_march_2026.pdf