PORTAL RELATED UPDATES
| Date | Subject |
| Advisory on Interest Collection and Related Enhancements in GSTR-3B |
COMMUNITY INSIGHTS
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Topic |
Publish Date |
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On 30 January 2026, GSTN issued an advisory announcing a set of GSTR-3B enhancements applicable from the January-2026 tax period onwards-with the biggest headline being system-driven interest computation in Table 5.1, now aligned more closely with Rule 88B(1) (proviso) and the proviso to Section 50. These changes are not merely "portal cosmetics". They can directly impact: how much interest the system auto-populates........... Read More |
06.02.2026 |
CASE LAW
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Authority |
One liner |
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2025(01)LCX0346 Madras High Court Metropolitan Transport Corporation Chennai Ltd. |
Assessee is allowed to submit objections and prove sufficient balance in the electronic cash ledger |
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2024(06)LCX0329 Gauhati High Court Arya Cotton Industries |
Interest u/s 50(1) of the CGST Act should not be levied from the date of deposit in the electronic cash ledger to the date of filing the return, as the tax liability is considered discharged upon deposit. |
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2024(01)LCX0118 Madras High Court Eicher Motors Ltd. |
No interest liablity on the GST amount if deposited into the ECL within the due date. |
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2022(08)LCX0089 Madras High Court India Yamaha Motors Pvt. Ltd. |
In case of payment of output tax in returns u/s 39, interest payable on net cash liability. |
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2020(09)LCX0143 Madras High Court Maansarovar Motors Private Limited |
In case of payment of output tax in returns u/s 39, interest payable on net cash liability. |
