The Goods and Services Tax Network (GSTN) has issued an important advisory regarding interest collection and system enhancements in GSTR-3B, effective from the January 2026 tax period onwards.

These updates are aimed at improving accuracy in interest calculation and ensuring better compliance during the filing of GSTR-3B returns.

What’s New in GSTR-3B from January 2026?

From the January 2026 return period, GSTN has introduced system-level enhancements that will impact how interest is calculated and reflected while filing GSTR-3B. These changes are designed to:

• Improve transparency in interest computation
• Reduce manual errors during return filing
• Ensure correct levy and payment of interest as per GST law
• Provide better guidance to taxpayers while filing returns

Taxpayers are advised to review these changes carefully to avoid discrepancies, delays, or additional interest liabilities.

Who Should Take Note?

This advisory is especially important for:

• Regular GST taxpayers
• Businesses with delayed tax payments
• Tax professionals and consultants
• Accounts and compliance teams

Understanding these enhancements will help ensure smooth and error-free filing of GSTR-3B going forward.

Detailed Advisory

For complete details on the interest calculator and related system changes, please refer to the official GSTN advisory using the link below:

👉 Click here to view the detailed advisory issued by GSTN

Key Takeaway

With these enhancements coming into effect, taxpayers should be extra cautious while filing GSTR-3B returns from January 2026 onwards. Reviewing interest calculations before submission will help avoid unnecessary financial exposure and compliance issues.