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    Indirect Tax
    1 min read

    Advisory on Interest Collection and Related Enhancements in GSTR-3B

    • VIDUR
      Author VIDUR
    • Published

    GSTN introduces enhancements to GSTR-3B from January 2026, including revised interest computation, auto-populated tax liability details, flexible ITC utilization, and interest collection in final returns for delayed filings.

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