Quarterly Insights — GST Advisory
Several portal-level changes that reshape monthly compliance, including a new method of computing interest on net liability, auto-population of tax break-up, and the opt-in declaration for hotel ‘specified premises’.
Inside this briefing:
Specified Premises opt-in for hotels: online filing now enabled (4 January 2026), deadline-driven action for FY 2026-27.
GSTR-3B interest computation: interest applies only to net unpaid liability, auto-populated in Table 5.1 from February 2026 onwards.
Auto-population of tax liability break-up for prior-period supplies reported in current GSTR-3B.
ITC utilisation flexibility in Table 6.1: CGST/SGST ITC usable against IGST liability in any sequence after IGST ITC is exhausted.