GST: GSTN advisory clarifies that from January 2026, GSTR-3B interest will be system-computed as per Rule 88B, considering cash balance, with auto-populated liabilities, ITC utilisation guidance, and recovery via GSTR-10. (31.01.2026)

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GSTN advisory clarifies that from January 2026, GSTR-3B interest will be system-computed as per Rule 88B, considering cash balance, with auto-populated liabilities, ITC utilisation guidance, and recovery via GSTR-10.

(Advisory, dated 30.01.26)