{"id":4397,"date":"2026-02-03T05:17:39","date_gmt":"2026-02-03T05:17:39","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4397"},"modified":"2026-02-03T05:17:40","modified_gmt":"2026-02-03T05:17:40","slug":"gst-gstn-advisory-dated-30-01-2026-interest-collection-and-related-enhancements-in-gstr-3b","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/03\/gst-gstn-advisory-dated-30-01-2026-interest-collection-and-related-enhancements-in-gstr-3b\/","title":{"rendered":"GST, GSTN Advisory Dated 30\/01\/2026 &#8211; Interest Collection and Related Enhancements in GSTR-3B\u00a0"},"content":{"rendered":"\n<p>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.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/services.gst.gov.in\/services\/advisoryandreleases\/read\/647\"><em>(Link: GSTN Advisory Dated 30\/01\/2026<\/em><\/a><a href=\"https:\/\/tutorial.gst.gov.in\/downloads\/news\/advisory_on_interest_calculator.pdf\"><em>, Tutorial)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The advisory relates to interest computation, tax liability reporting, and input tax credit utilization. The key change is the revised [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[6,31],"tags":[],"class_list":["post-4397","post","type-post","status-publish","format-standard","hentry","category-gst","category-gstn-advisory"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST, GSTN Advisory Dated 30\/01\/2026 - Interest Collection and Related Enhancements in GSTR-3B\u00a0 - Bhatia Bhola &amp; Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/03\/gst-gstn-advisory-dated-30-01-2026-interest-collection-and-related-enhancements-in-gstr-3b\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST, GSTN Advisory Dated 30\/01\/2026 - Interest Collection and Related Enhancements in GSTR-3B\u00a0 - Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"og:description\" content=\"The advisory relates to interest computation, tax liability reporting, and input tax credit utilization. The key change is the revised [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/03\/gst-gstn-advisory-dated-30-01-2026-interest-collection-and-related-enhancements-in-gstr-3b\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-03T05:17:39+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-03T05:17:40+00:00\" \/>\n<meta name=\"author\" content=\"Yash Bhola\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Yash Bhola\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/03\/gst-gstn-advisory-dated-30-01-2026-interest-collection-and-related-enhancements-in-gstr-3b\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/03\/gst-gstn-advisory-dated-30-01-2026-interest-collection-and-related-enhancements-in-gstr-3b\/\"},\"author\":{\"name\":\"Yash Bhola\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\"},\"headline\":\"GST, GSTN Advisory Dated 30\/01\/2026 &#8211; Interest Collection and Related Enhancements in GSTR-3B\u00a0\",\"datePublished\":\"2026-02-03T05:17:39+00:00\",\"dateModified\":\"2026-02-03T05:17:40+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/03\/gst-gstn-advisory-dated-30-01-2026-interest-collection-and-related-enhancements-in-gstr-3b\/\"},\"wordCount\":153,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"articleSection\":[\"GST\",\"GSTN Advisory\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/03\/gst-gstn-advisory-dated-30-01-2026-interest-collection-and-related-enhancements-in-gstr-3b\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/03\/gst-gstn-advisory-dated-30-01-2026-interest-collection-and-related-enhancements-in-gstr-3b\/\",\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/03\/gst-gstn-advisory-dated-30-01-2026-interest-collection-and-related-enhancements-in-gstr-3b\/\",\"name\":\"GST, GSTN Advisory Dated 30\/01\/2026 - Interest Collection and Related Enhancements in GSTR-3B\u00a0 - Bhatia Bhola &amp; Associates LLP\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/#website\"},\"datePublished\":\"2026-02-03T05:17:39+00:00\",\"dateModified\":\"2026-02-03T05:17:40+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/03\/gst-gstn-advisory-dated-30-01-2026-interest-collection-and-related-enhancements-in-gstr-3b\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/03\/gst-gstn-advisory-dated-30-01-2026-interest-collection-and-related-enhancements-in-gstr-3b\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/03\/gst-gstn-advisory-dated-30-01-2026-interest-collection-and-related-enhancements-in-gstr-3b\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/bhatiabhola.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"GST, GSTN Advisory Dated 30\/01\/2026 &#8211; Interest Collection and Related Enhancements in GSTR-3B\u00a0\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/bhatiabhola.com\/#website\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"name\":\"Bhatia Bhola & Associates LLP\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/bhatiabhola.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/bhatiabhola.com\/#organization\",\"name\":\"Bhatia Bhola & Associates LLP\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"contentUrl\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"width\":1709,\"height\":376,\"caption\":\"Bhatia Bhola & Associates LLP\"},\"image\":{\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\",\"name\":\"Yash Bhola\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"caption\":\"Yash Bhola\"},\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"GST, GSTN Advisory Dated 30\/01\/2026 - Interest Collection and Related Enhancements in GSTR-3B\u00a0 - Bhatia Bhola &amp; Associates LLP","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/03\/gst-gstn-advisory-dated-30-01-2026-interest-collection-and-related-enhancements-in-gstr-3b\/","og_locale":"en_US","og_type":"article","og_title":"GST, GSTN Advisory Dated 30\/01\/2026 - Interest Collection and Related Enhancements in GSTR-3B\u00a0 - Bhatia Bhola &amp; Associates LLP","og_description":"The advisory relates to interest computation, tax liability reporting, and input tax credit utilization. The key change is the revised [&hellip;]","og_url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/03\/gst-gstn-advisory-dated-30-01-2026-interest-collection-and-related-enhancements-in-gstr-3b\/","og_site_name":"Bhatia Bhola &amp; Associates LLP","article_published_time":"2026-02-03T05:17:39+00:00","article_modified_time":"2026-02-03T05:17:40+00:00","author":"Yash Bhola","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Yash Bhola","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/03\/gst-gstn-advisory-dated-30-01-2026-interest-collection-and-related-enhancements-in-gstr-3b\/#article","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/03\/gst-gstn-advisory-dated-30-01-2026-interest-collection-and-related-enhancements-in-gstr-3b\/"},"author":{"name":"Yash Bhola","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c"},"headline":"GST, GSTN Advisory Dated 30\/01\/2026 &#8211; Interest Collection and Related Enhancements in GSTR-3B\u00a0","datePublished":"2026-02-03T05:17:39+00:00","dateModified":"2026-02-03T05:17:40+00:00","mainEntityOfPage":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/03\/gst-gstn-advisory-dated-30-01-2026-interest-collection-and-related-enhancements-in-gstr-3b\/"},"wordCount":153,"commentCount":0,"publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"articleSection":["GST","GSTN Advisory"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/03\/gst-gstn-advisory-dated-30-01-2026-interest-collection-and-related-enhancements-in-gstr-3b\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/03\/gst-gstn-advisory-dated-30-01-2026-interest-collection-and-related-enhancements-in-gstr-3b\/","url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/03\/gst-gstn-advisory-dated-30-01-2026-interest-collection-and-related-enhancements-in-gstr-3b\/","name":"GST, GSTN Advisory Dated 30\/01\/2026 - Interest Collection and Related Enhancements in GSTR-3B\u00a0 - Bhatia Bhola &amp; Associates LLP","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/#website"},"datePublished":"2026-02-03T05:17:39+00:00","dateModified":"2026-02-03T05:17:40+00:00","breadcrumb":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/03\/gst-gstn-advisory-dated-30-01-2026-interest-collection-and-related-enhancements-in-gstr-3b\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/03\/gst-gstn-advisory-dated-30-01-2026-interest-collection-and-related-enhancements-in-gstr-3b\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/03\/gst-gstn-advisory-dated-30-01-2026-interest-collection-and-related-enhancements-in-gstr-3b\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/bhatiabhola.com\/"},{"@type":"ListItem","position":2,"name":"GST, GSTN Advisory Dated 30\/01\/2026 &#8211; Interest Collection and Related Enhancements in GSTR-3B\u00a0"}]},{"@type":"WebSite","@id":"https:\/\/bhatiabhola.com\/#website","url":"https:\/\/bhatiabhola.com\/","name":"Bhatia Bhola & Associates LLP","description":"","publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bhatiabhola.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/bhatiabhola.com\/#organization","name":"Bhatia Bhola & Associates LLP","url":"https:\/\/bhatiabhola.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/","url":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","contentUrl":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","width":1709,"height":376,"caption":"Bhatia Bhola & Associates LLP"},"image":{"@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c","name":"Yash Bhola","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","caption":"Yash Bhola"},"url":"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/"}]}},"jetpack_publicize_connections":[],"_links":{"self":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/4397","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/comments?post=4397"}],"version-history":[{"count":1,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/4397\/revisions"}],"predecessor-version":[{"id":4398,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/4397\/revisions\/4398"}],"wp:attachment":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/media?parent=4397"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/categories?post=4397"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/tags?post=4397"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}