GST Interest calculator on portal
In a much awaited development, the GST common portal is coming up with an automatic Interest calculator. Until now, taxpayers were required to manually self assess and pay the interest liability in case of late filing of GSTR-3B. The new functionality will assist taxpayers by showing system computed interest while filing 3B. It will function similar to late fees calculator and will be shown in subsequent returns. The facility is developed with a view to ease return filing and reduce the compliance burden on taxpayers.
GSTN advisory on new Interest calculator
Annexure with screenshots containing sample computation