The interest computation in GSTR-3B Table 5.1 has been revised in line with the CGST Rules, allowing deduction of the minimum cash balance available in the Electronic Cash Ledger from the due date till payment. Also, the functionality to utilise CGST or SGST ITC for payment of IGST liability, in any order of payment after complete exhaustion of IGST Credit, shall be available from tax period February 2026 onwards.