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🚨 BIG GST UPDATE | GSTR-3B ENHANCEMENTS (JAN 2026) GSTN has rolled out system-driven changes in GSTR-3B effective January 2026 that will directly impact interest calculation, ITC utilisation, and final return filing. 🔍 What’s changed? ✔️ Interest now auto-computed after adjusting available cash balance (Rule 88B) ✔️ Tax liability break-up auto-populated from GSTR-1 / IFF ✔️ Greater flexibility in ITC cross-utilisation ✔️ Interest recovery for cancelled registrations via GSTR-10 📌 These update
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All about Reverse Charge Mechanism (RCM) under GST
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