The detailed breakup of interest computation can be verified from the System Generated GSTR 3B PDF, which can be accessed through the following navigation path: Login → Return Dashboard → Select Return Period → GSTR 3B → Prepare Online → System Generated GSTR 3B PDF.
Due to some technical glitch for few taxpayers interest for Feb-2026 period appearing in Table 5.1 of March-2026 period may have been calculated incorrectly without providing benefit of the minimum cash balance available in the Electronic Cash Ledger as per the proviso to Rule 88B(1) of the CGST Rules, 2017. In case any taxpayer observes any discrepancy in the system calculated interest, an option to recompute interest is available on GST Portal.
The taxpayer may click on the “RE-COMPUTE INTEREST” button provided under Table 5.1 of GSTR 3B. Upon clicking this option, the system recalculates the interest based on the latest and updated parameters available in the system and the revised interest amount will then be reflected in the updated system generated GSTR-3B PDF.
Taxpayers are advised to refer to the updated GSTR-3B system generated PDF for the revised interest values and accordingly, update the interest figures in Table 5.1 by manually editing the already autopopulated values in Table 5.1. The revised interest will also be visible on hover of respective field in Table 5.1 of GSTR-3B. Kindly note that the manually edited interest value shall not be less than the recomputed interest appearing in system generated GSTR-3B pdf.
