GSTN has introduced auto-computation of interest and auto-population of liability breakup in GSTR-3B from January 2026. The update strengthens system-based compliance and limits manual discretion in ...

If you have filed your GSTR-1 and GSTR-3B but haven’t received your IGST refund for exports, the process is usually automatic, but it often gets stuck due to data mismatches. Under Rule 96, the ...