The Goods and Services Tax Network (“GSTN”) has issued Advisory dated January 08, 2022, regarding new functionality of interest calculator being released in GSTR-3B on GST Portal for Taxpayers. The interest computed by the system has been aligned with the Section 50 of the CGST Act, 2017, as amended. Consequently, interest liability will be calculated only on that portion of the tax, which is paid by debiting the electronic cash ledger, i.e., tax paid in cash. This facilitation measure is expected to assist the taxpayers by helping them with calculation of correct interest while filing of GSTR-3B and will thus improve ease in filing return under GST.