The advisory relates to interest computation, tax liability reporting, and input tax credit utilization. The key change is the revised interest calculation in Table 5.1, where the portal now factors in the minimum balance available in the Electronic Cash Ledger (ECL) from the return due date until the date of tax payment, in line with Rule 88B(1) of the CGST Rules. The system will auto-compute and auto-populate this interest, which cannot be reduced by taxpayers but may be increased through self-assessment. Also, a new auto-populated Tax Liability Breakup Table will reflect supplies of earlier periods reported later through GSTR-1 or IFF, aligning interest liability with Section 50 of CGST Act. The portal will also enable more flexible cross-utilization of ITC after IGST credit is exhausted, allowing payment of IGST liability using CGST/ SGST credits in any sequence.