Add to Favourites

Interest Liability Beyond Permissible Limit in GSTR-3B

Error on the GST Portal

The interest liability provided by you is beyond permissible limit compared to system computed interest amount. The interest has been calculated based on the tax liability breakup reported in your previous period GSTR-3B. Please correct the value to proceed.

Cause

As per GSTN advisory dated February 19, 2026, updates have been made to interest calculation in GSTR-3B effective January 2026.

What changed

• Interest in Table 5.1 is now system-calculated with enhanced logic.
• Minimum balance in the Electronic Cash Ledger (from due date to payment date) is considered.
• This is aligned with Rule 88B(1) of the CGST Rules, 2017.

Impact

• Interest for delayed January 2026 returns will be auto-populated in the February 2026 GSTR-3B.
• Revised calculation formula is applied.

Resolution

1. Download GSTR-3B from TallyPrime.
2. In GSTR-3B, compare books and portal values.
   1. Press Ctrl+B (Basis of Values).
   2. Press Enter on Method of showing values from the portal.
   3. Set the option as Comparison of Books and Portal Values.
      The downloaded data shows the interest amount in Table 6.1 of GSTR-3B.
3. Account for Interest, Penalty, Late Fee, and Others in GST.
   • Record a Journal Voucher for the amount under Table 6.1 of GSTR-3B.
     This ensures it appears in Table 6.1 and allows successful upload of GSTR-3B from Tally.